M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

133(6)/ 131 of the IT Act to substantiate the findings. In the reported case the assessee is manufacturing Telephone Cable Jointing Kits and not Telecom Parts used for installation of mobile towers. The word telephone has got specific meaning thereby referring to telephone set or its parts whereas word Telecom has wider connotation. On the other hand assessee firm

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

133(6)/ 131 of the IT Act to substantiate the findings. In the reported case the assessee is manufacturing Telephone Cable Jointing Kits and not Telecom Parts used for installation of mobile towers. The word telephone has got specific meaning thereby referring to telephone set or its parts whereas word Telecom has wider connotation. On the other hand assessee firm

ACIT, CC-2, CHANDIGARH vs. M/S TJR PROPERTIES PVT. LTD., CHANDIGARH

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

133(6) of the Act, or u/s 131 thereof. It stands made out that the assessee had earned the income of Rs.7 lacs from leasing out of vehicle of the company. The copy of account of hire charges, which had been furnished before both the taxing authorities, stands filed before us also. It formed part of the books of account

M/S TJR PROPERTIES PVT. LTD.,CHANDIGARH vs. ACIT, CC-2, CHANDIGARH

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

133(6) of the Act, or u/s 131 thereof. It stands made out that the assessee had earned the income of Rs.7 lacs from leasing out of vehicle of the company. The copy of account of hire charges, which had been furnished before both the taxing authorities, stands filed before us also. It formed part of the books of account

WARYAM STEEL CASTINGS PRIVATE LIMITED,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

Section 133(6) to Rahul Pratap Singh, which went unanswered, and the Verification Unit confirmed the lack of transactions with the assessee. The AO also observed irregularities in the bill numbers issued by GSTC, which were non-sequential, and concluded that the transportation bills were unreliable. Consequently, the AO disallowed

ASTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. WARYAM STEEL CASTING PRIVATE LIMITED, KANGANWAL ROAD

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

Section 133(6) to Rahul Pratap Singh, which went unanswered, and the Verification Unit confirmed the lack of transactions with the assessee. The AO also observed irregularities in the bill numbers issued by GSTC, which were non-sequential, and concluded that the transportation bills were unreliable. Consequently, the AO disallowed

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

disallowance was made by the AO under the provisions of Section 40A(3) of the Act; that therefore, the assessment order was an erroneous order prejudicial to the interests of the Revenue, which was rightly set aside by the ld. PCIT, remitting the matter to the AO for fresh assessment. 9.5. The first issue is as to whether

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

disallowance was made by the AO under the provisions of Section 40A(3) of the Act; that therefore, the assessment order was an erroneous order prejudicial to the interests of the Revenue, which was rightly set aside by the ld. PCIT, remitting the matter to the AO for fresh assessment. 9.5. The first issue is as to whether

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

disallowance was made by the AO under the provisions of Section 40A(3) of the Act; that therefore, the assessment order was an erroneous order prejudicial to the interests of the Revenue, which was rightly set aside by the ld. PCIT, remitting the matter to the AO for fresh assessment. 9.5. The first issue is as to whether

INCOME TAX OFFICER, NEW LIBRA KOTHI, RAILWAY ROAD, SIRHIND vs. BHAGWAN DASS, AMLOH ROAD, MANDI GOBINDGARH

In the result, appeal of the Revenue is dismissed

disallowed in full.\n3.3 A major issue considered by the Assessing Officer was the genuineness of\npurchases aggregating to Rs.5,07,64,711/- from several suppliers who were flagged\nas non-genuine. Notices under section 133(6

DEEPAK KUMAR PROP. M/S URVI ENTERPRISES MANDIGOBINDGARH,MANDI GOBINDGARH vs. THE ASSESSMENT UNIT NFAC DELHI JAO THE INCOME TAX OFFICER WARD-2 MANDI GOBINDGARH, MANDI GOBINDGARH

In the result, the appeal filed by the assessee is allowed for statistical purposes

section 133(6) of the Act were issued to the said parties to verify the transactions entered into by the assessee. It is observed that no compliance was made by most of the parties. In certain cases, notices could not be served due to incomplete or incorrect addresses, while in other cases, despite service of notices, no reply was received

DCIT,CIRCLE-I, LUDHIANA, LUDHIANA vs. ADINATH TEXTILES LIMITED, LUDHIANA

In the result both the appeal filed by the Revenue and Cross objection filed by the Assessee are dismissed

Bench: the appeal is finally heard or disposed off.

133 (6) in respect of ‘Growfast Realtors Pvt. Ltd’. and ‘Pushpanjali Commotrade Pvt. Ltd’. from whom, the amount was received. Thus, the addition was made u/s 68 to the tune of Rs. 2,20,32,737/- and in respect of purchases made from ‘Khusbhoo Complex Pvt. Ltd’. and ‘Klaap Vyapaar Pvt. Ltd’., it was argued by the DR that

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CHANDIGARH, CHANDIGARH vs. UNIPRO TECHNO INFRASTRUCTURE PVT LTD, CHANDIGARH

In the result, the order of the ld CIT(A) is confirmed and the grounds of appeal taken by the Revenue are dismissed

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

6. You have also claim exemption amounting to Rs.52,35,708/- u/s 10(2A) and Rs.12, 11, 810/- u/s 80IA. Please provide the complete details in this regard alongwith documentary evidence. 7. As per audit report col. No. 26, the auditor has shown deduction under chapter VI-A at 'Nil' on the other hand in the computation you have claimed

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

133(6) dated 23.11.2017 to Calcutta Stock Exchange and 30.11.2017 to M/s Oasis Cine Communication Ltd. Reference is being made with regard to above facts at page No. 2 of the assessment order. The assessment order was passed on 20.12.2017. Hardly he has devoted any energy for conducting investigation from these concerns. The assessee has submitted a note about

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

133(6) dated 23.11.2017 to Calcutta Stock Exchange and 30.11.2017 to M/s Oasis Cine Communication Ltd. Reference is being made with regard to above facts at page No. 2 of the assessment order. The assessment order was passed on 20.12.2017. Hardly he has devoted any energy for conducting investigation from these concerns. The assessee has submitted a note about

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

133(6) dated 23.11.2017 to Calcutta Stock Exchange and 30.11.2017 to M/s Oasis Cine Communication Ltd. Reference is being made with regard to above facts at page No. 2 of the assessment order. The assessment order was passed on 20.12.2017. Hardly he has devoted any energy for conducting investigation from these concerns. The assessee has submitted a note about

DCIT-CC-III, LUDHIANA vs. M/S LAXMI ENERGY & FOODS LTD.,, CHANDIGARH

In the result, the appeal of the Revenue is dismissed

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 33/Chd/2021 "नधा"रण वष" / Assessment Year: 2011-12 The Dcit, Vs. M/S Laxmi Energy & Foods बनाम Ltd., Central Circle-Iii, Sco 18-19, Sector 9-D, Ludhiana Ludhiana "थायी लेखा सं./Pan No: Aaacl3147J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Mode ) "नधा"रती क" ओर से/Assessee By : Sh. Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Rohit Sharma, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 06.06.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 10.07.2024 आदेश/Order Per Dr. Krinwant Sahay, A.M.:

6. The ld. DR vehemently argued and emphasized that the Circular No.5 of 2014 dated 11.2.2014 issued by the CBDT should be applied in letter and spirit. 7. On the other hand, the ld. Counsel of the Assessee has filed a written submission on this issue which is as under:- 33-Chd-2021 Laxmi Energy and Foods Ltd, Chandigarh

SH. PARDEEP KUMAR,PANCHKULA vs. ITO, WARD 3, PANCHKULA

In the result, the appeal of the assessee is partly allowed and the addition is restricted to Rs

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section At the very outset, we are surprised to see the Notice Issued by the Ld. Assessing officer as the Notice to Sh. Sushil Kumar, Stamp Vendor U/s 133 (6) of the Income Tax Act, 1961 to attend the office.  The Ld. Assessing office cannot ask anyone to attend the office U/s 133 (6) of the Income