SH. ASHISH JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

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

132A, as the case may be, shall abate. Sub-section (2) of section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under the second proviso

SH. AKHIL JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

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

132A, as the case may be, shall abate. Sub-section (2) of section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under the second proviso

SH. BIPAN JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

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

132A, as the case may be, shall abate. Sub-section (2) of section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under the second proviso

SH. ASHISH JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

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

132A, as the case may be, shall abate. Sub-section (2) of section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under the second proviso

PAWAN KUMAR SINGLA,PANCHKULA vs. DCIT, CC-I, CHANDIGARH

In the result, the assessee’s appeal on the various grounds raised is dismissed

Bench: Final Hearing.

disallowed Rs. 63,778/- deduction under Chapter VI-A due to the absence of supporting documentary evidence, adding it back to the taxable income. Regarding the land sale, the AO rejected the exemption claim, noting that the land was classified as "Phahar" (non-cultivable) in the registration deed, with no proof of agricultural activity or income provided. After allowing

SHRI ABHISHEK SOIN,LUDHIANA vs. DCIT, CC-II, LUDHIANA

The appeals are partly allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 321 & 322/Chd/2019 "नधा"रण वष" / Assessment Year: 2010-11, 2011-12 Shri Abhishek Soin, The Dcit, C/O Sigma Cartons Pvt. Ltd., Vs Central Circle-Ii, Unit-Ii, Industrial Area-C, Ludhiana. Sua Road, Ludhiana. "थायी लेखा सं./Pan No: Anbps9446A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Aditya Kumar, Ca Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 03.06.2025 Date Of Pronouncement : 29.07.2025 Hybrid Hearing O R D E R

132A of the Act. The object of Section 153A is to bring under tax the undisclosed income which is found during the course of search or pursuant to search or requisition. Therefore, only in a case where the undisclosed income is found on the basis of incriminating material, the AO would assume the jurisdiction to assess or reassess the total

SHRI ABHISHEK SOIN,LUDHIANA vs. DCIT, CC-II, LUDHIANA

The appeals are partly allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 321 & 322/Chd/2019 "नधा"रण वष" / Assessment Year: 2010-11, 2011-12 Shri Abhishek Soin, The Dcit, C/O Sigma Cartons Pvt. Ltd., Vs Central Circle-Ii, Unit-Ii, Industrial Area-C, Ludhiana. Sua Road, Ludhiana. "थायी लेखा सं./Pan No: Anbps9446A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Aditya Kumar, Ca Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 03.06.2025 Date Of Pronouncement : 29.07.2025 Hybrid Hearing O R D E R

132A of the Act. The object of Section 153A is to bring under tax the undisclosed income which is found during the course of search or pursuant to search or requisition. Therefore, only in a case where the undisclosed income is found on the basis of incriminating material, the AO would assume the jurisdiction to assess or reassess the total

SHRI SATISH SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 303/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Satish Soin, बनाम The Acit, House No.31, Garden Enclave, Central Circle-2, Vs South City-Ii, Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Advps6254N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar & Ms. Muskan Garg, Cas राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr तार"ख/Date Of Hearing : 26.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 23.07.2025 Hybrid Hearing आदेश/Order Per Rajpal Yadav, Vp

132A of the Act. The object of Section 153A is to bring under tax the undisclosed income which is found during the course of search or pursuant to search or requisition. Therefore, only in a case where the undisclosed income is found on the basis of incriminating material, the AO would assume the jurisdiction to assess or reassess the total

PAWAN KUMAR SINGLA,PANCHKULA vs. DCIT, CC-I, CHANDIGARH

In the result, the assessee's appeal on the various grounds raised\nis dismissed

disallowed Rs.63,778/- deduction under Chapter VI-A\ndue to the absence of supporting documentary evidence, adding it\nback to the taxable income. Regarding the land sale, the AO\nrejected the exemption claim, noting that the land was classified as\n\"Phahar\" (non-cultivable) in the registration deed, with no proof of\nagricultural activity or income provided. After allowing

M/S HEADMASTER SALOON PVT.LTD.,CHANDIGARH vs. DCIT-CIRCLE-1(1), CHANDIGARH

In the result, appeal of the assessee is allowed for statistical purposes

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

disallow addition of whopping sum of Rs. 1,02,00,000/-. There is no material on record that immediately after the surrender letter dt. 04/03/2014 the assessee company retracted and / or withdrew the said letter. The Department did not put any obstacle on their path. Since it was a voluntary Act on their part. Since it was a voluntary

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

132A in the second\nproviso to sub-section (1) of section 153A shall be construed as reference to the date of\nreceiving the books of account or documents or assets seized or requisitioned by the\nAssessing Officer having jurisdiction over such other person”\n19. A perusal of the above provisions would reveal that section 153C starts with a\nnon-obstante

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

132A in the second\nproviso to sub-section (1) of section 153A shall be construed as reference to the date of\nreceiving the books of account or documents or assets seized or requisitioned by the\nAssessing Officer having jurisdiction over such other person”\n19. A perusal of the above provisions would reveal that section 153C starts with a\nnon-obstante

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

132A in the second\nproviso to sub-section (1) of section 153A shall be construed as reference to the date of\nreceiving the books of account or documents or assets seized or requisitioned by the\nAssessing Officer having jurisdiction over such other person”\n19. A perusal of the above provisions would reveal that section 153C starts with a\nnon-obstante

SANJEEV AGGARWAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , CHANDIGARH

132A in the second\nproviso to sub-section (1) of section 153A shall be construed as reference to the date of\nreceiving the books of account or documents or assets seized or requisitioned by the\nAssessing Officer having jurisdiction over such other person”\n19. A perusal of the above provisions would reveal that section 153C starts with a\nnon-obstante

DCIT, CC 1, CHANDIGARH , CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

The appeals of the revenue are treated as dismissed

132A in the second\nproviso to sub-section (1) of section 153A shall be construed as reference to the date of\nreceiving the books of account or documents or assets seized or requisitioned by the\nAssessing Officer having jurisdiction over such other person”\n19. A perusal of the above provisions would reveal that section 153C starts with a\nnon-obstante

SANJEEV AGGARWAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

Disallowance of 80IC on subsidy claimed in ITR.\nIssue 18 : Jewellery found at House no 2273, Sector 21C, Chandigarh & Locker no\n64, Bank of India, Sector 35, Chandigarh during the search.\n21\nIssue 19: Approval u/s 153D.\n4. Since common and identical issues are involved in most of the\ncaptioned appeals, hence we deem it appropriate to adjudicate the\nmatter

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

132A in the second\nproviso to sub-section (1) of section 153A shall be construed as reference to the date of\nreceiving the books of account or documents or assets seized or requisitioned by the\nAssessing Officer having jurisdiction over such other person”\n19. A perusal of the above provisions would reveal that section 153C starts with a\nnon-obstante

DCIT, CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

Disallowance of 80IC on subsidy claimed in ITR.\nIssue 18 : Jewellery found at House no 2273, Sector 21C, Chandigarh & Locker no\n64, Bank of India, Sector 35, Chandigarh during the search.\n20\nIssue 19: Approval u/s 153D.\n4. Since common and identical issues are involved in most of the\ncaptioned appeals, hence we deem it appropriate to adjudicate the\nmatter