M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section 13(2

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section 13(2

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section 13(2

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section 13(2

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section 13(2

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section 13(2

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section 13(2

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section 13(2

KHANNA INFRABUILD PRIVATE LIMITED ,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-2 LUDHIANA, LUDHIANA

In the result, the ground of appeal is allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

254 (Guj)” 7.3. The Coordinate Ahmedabad Bench of the Tribunal in the case of ACIT vs. ShriJayantilal T. Jariwala (supra) taking note of the aforesaid decision of various High Courts, under similar circumstances, has decided the issue in favour of the assessee, observing as under: “8. We have duly considered rival contentions and gone through the record carefully. Before

KHANNA INFRABUILD PRIVATE LIMITED ,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-2, LUDHIANA, LUDHIANA

In the result, the ground of appeal is allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

254 (Guj)” 7.3. The Coordinate Ahmedabad Bench of the Tribunal in the case of ACIT vs. ShriJayantilal T. Jariwala (supra) taking note of the aforesaid decision of various High Courts, under similar circumstances, has decided the issue in favour of the assessee, observing as under: “8. We have duly considered rival contentions and gone through the record carefully. Before

KHANNA INFRABUILD PRIVATE LIMITED 2000-1A, SUKHDEV NAGAR FEROZEPUR ROAD, LUDHIANA,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 LUDHIANA, LUDHIANA

In the result, the ground of appeal is allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

254 (Guj)” 7.3. The Coordinate Ahmedabad Bench of the Tribunal in the case of ACIT vs. ShriJayantilal T. Jariwala (supra) taking note of the aforesaid decision of various High Courts, under similar circumstances, has decided the issue in favour of the assessee, observing as under: “8. We have duly considered rival contentions and gone through the record carefully. Before

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

254 dt. 05/03/2018 was issued and served upon the assessee on 06/03/2018. 2.5 A notice under section 142(1) dt. 19/11/2018 alongwith detailed questionnaire was issued and served upon the assessee on 20.11.2018. 2.6 We reproduce below Para 7 and 13 of order of this Tribunal (supra) “ 7. We have considered the rival contentions and have also gone through

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

254 dt. 05/03/2018 was issued and served upon the assessee on 06/03/2018. 2.5 A notice under section 142(1) dt. 19/11/2018 alongwith detailed questionnaire was issued and served upon the assessee on 20.11.2018. 2.6 We reproduce below Para 7 and 13 of order of this Tribunal (supra) “ 7. We have considered the rival contentions and have also gone through

DCIT CIRCLE-4, LUDHIANA, LUDHIANA vs. ROCKMAN INDUSTRIES LTD, LUDHIANA

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

254 dt. 05/03/2018 was issued and served upon the assessee on 06/03/2018. 2.5 A notice under section 142(1) dt. 19/11/2018 alongwith detailed questionnaire was issued and served upon the assessee on 20.11.2018. 2.6 We reproduce below Para 7 and 13 of order of this Tribunal (supra) “ 7. We have considered the rival contentions and have also gone through

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, - vs. ROCKMAN INDUSTRIES LTD, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

254 dt. 05/03/2018 was issued and served upon the assessee on 06/03/2018. 2.5 A notice under section 142(1) dt. 19/11/2018 alongwith detailed questionnaire was issued and served upon the assessee on 20.11.2018. 2.6 We reproduce below Para 7 and 13 of order of this Tribunal (supra) “ 7. We have considered the rival contentions and have also gone through

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4,, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

254 dt. 05/03/2018 was issued and served upon the assessee on 06/03/2018. 2.5 A notice under section 142(1) dt. 19/11/2018 alongwith detailed questionnaire was issued and served upon the assessee on 20.11.2018. 2.6 We reproduce below Para 7 and 13 of order of this Tribunal (supra) “ 7. We have considered the rival contentions and have also gone through

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, , AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

254 dt. 05/03/2018 was issued and served upon the assessee on 06/03/2018. 2.5 A notice under section 142(1) dt. 19/11/2018 alongwith detailed questionnaire was issued and served upon the assessee on 20.11.2018. 2.6 We reproduce below Para 7 and 13 of order of this Tribunal (supra) “ 7. We have considered the rival contentions and have also gone through

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

254 dt. 05/03/2018 was issued and served upon the assessee on 06/03/2018. 2.5 A notice under section 142(1) dt. 19/11/2018 alongwith detailed questionnaire was issued and served upon the assessee on 20.11.2018. 2.6 We reproduce below Para 7 and 13 of order of this Tribunal (supra) “ 7. We have considered the rival contentions and have also gone through

DY. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, FOCAL POINT

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

254 dt. 05/03/2018 was issued and served upon the assessee on 06/03/2018. 2.5 A notice under section 142(1) dt. 19/11/2018 alongwith detailed questionnaire was issued and served upon the assessee on 20.11.2018. 2.6 We reproduce below Para 7 and 13 of order of this Tribunal (supra) “ 7. We have considered the rival contentions and have also gone through