SHOBHA SHARMA,SIRSA vs. ITO-WARD-3, SIRSA

In the result, appeal of the assessee is allowed

disallowance of claim of deduction by Rs. 29,87,000/- u/s 54F of the Act. 2.1 That finding and conclusion that "assessee had not furnished a return of income for the instant assessment year under section 139

HARISH GANDHI,KAITHAL, HARYANA vs. INCOME TAX OFFICER WARD-1, KAITHAL, KAITHAL, HARYANA

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

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

139(5) may not be treated infructuous return being not filed in accordance with the provisions of the Act. 3.2 In response thereof, non reply was filed by the assessee and thereafter the AO held that the silence on the part of the assessee is taken as his acceptance of the fault of claiming deduction under section

THE JABO MAJRO CO-OPERATIVE LABOUR AND CONSTRUCTION SOCIETY LTD.,MALERKOTLA vs. ITO, MALERKOTLA

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

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

SH. RAJIV KUMAR,MOHALI vs. ITO , WARD -1,, SANGRUR

In the result, both the appeals of the assessees are allowed

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

RAMJEE CONCRETES PVT.LTD.,MOHALI vs. ITO-WARD-6(3), CHANDIGARH

The appeals are disposed of in the aforesaid terms

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 205/Chd/2021 "नधा"रण वष" / Assessment Year : 2019-20 Ramjee Concretes Private Limited, The Ito, बनाम #1238.Sector 91, Ward 6(3), Mohali, Punjab Chandigarh "थायी लेखा सं./Pan No: Aafcr9457E अपीलाथ"/Appellant ""यथ"/Respondent

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

SHRI YOGESH SINGLA,LUDHIANA vs. ADIT,CPC/ ITO-WARD-5(4), LUDHIANA

In the result, both the appeals of the assessees are allowed

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

SH. YOGINDER PAL SINGH GREWAL,PATIALA vs. ITO WARD-11(3)PUNE/ CURRENT JURISDICTIONA ASSESSING OFFICER ITO-WARD-5, PATIALA

In the result, both the appeals of the assessees are allowed

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

SH. YOGINDER PAL SINGH GREWAL,PATIALA vs. ITO WARD-11(3)PUNE/ CURRENT JURISDICTIONA ASSESSING OFFICER ITO-WARD-5, PATIALA

In the result, both the appeals of the assessees are allowed

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

SH. KULWARAN SINGH,PATIALA vs. ITO WARD-11(3) PUNE/ CURRENT JURISDICTIONAL ASSESSING OFFICERITO-WARD-4, PATIALA

In the result, both the appeals of the assessees are allowed

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

HARSORIA HOSPITALITY,CHANDIGARH vs. ITO-WARD-5(1), CHANDIGARH

In the result, both the appeals of the assessees are allowed

Bench: Due Date Of Filing Of Itr & He Also Ignored The Jurisdictional Punjab & Haryana High Court Decision In Favour Of Appellant. 2. That The Ld. Commissioner Of Income Tax-(Appeals) Has Wrongly Upheld The Disallowance Of Rs 706790/- Made By Cpc Under Section 143(1) On Debatable Issue. 3. That The Assessee Craves Of Permission To Add, Amend, Alter Or Withdraw Any Grounds Of Appeal With Approval Of The Hon'Ble Bench.

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

SHRI GURMEET PANDHER,PATIALA vs. ITO-WARD-2, PATIALA

In the result, both the appeals of the assessees are allowed

Bench: Due Date Of Filing Of Itr & He Also Ignored The Jurisdictional Punjab & Haryana High Court Decision In Favour Of Appellant. 2. That The Ld. Commissioner Of Income Tax-(Appeals) Has Wrongly Upheld The Disallowance Of Rs 1275040/- Made By Cpc Under Section 143(1) On Debatable Issue. 3. That The Assessee Craves Of Permission To Add, Amend, Alter Or Withdraw Any Grounds Of Appeal With Approval Of The Hon'Ble Bench.

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

M/S CONTINENTAL ENGINEERING & POWER PVT.LTD.,MOHALI vs. ADIT,CPC/ACIT,CIRCLE-6(1), CHANDIGARH

In the result, both the appeals of the assessees are allowed

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

SH. JASDEV SINGH,CHANDIGARH vs. ITO-WARD-5(5), CHANDIGARH

In the result, both the appeals of the assessees are allowed

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 214/Chd/2021 "नधा"रण वष" / Assessment Year : 2018-19 Sh. Jasdev Singh, The Ito, बनाम 234, Sector 46A Ward 5(5), Chandigarh 160046 Chandigarh

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

SH. SUKHDEV SINGH,MOHALI vs. ITO WARD 6 (1), CHANDIGARH

In the result, both the appeals of the assessees are allowed

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

VTC TRANSPORT PRIVATE LIMITED,CHANDIGARH vs. ACIT,CPC/JCITOSD,CIRCLE-4(1), CHANDIGARH

In the result, both the appeals of the assessees are allowed

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

KITTY INDUSTRIES PRIVATE LIMITED,LUDHIANA vs. DCIT, CIRCLE-III,, LUDHIANA

In the result, both the appeals of the assessees are allowed

Bench: The Due Date Of Filing Return Of Income U/S 139(1) Of The Income Tax Act, 1961. 2. That The Said Disallowance As Confirmed By The Cit(A) Is Against The Judgment Of The Jurisdictional Bench Of The Itat, Chandigarh Bench In The Case Of M/S. Mohan Bakery In Ita No. 273/2021 Pronounced On 02.12.2021 & The Judgment In The Case Of Sirsa Cooperative Marketing-Cum Processing Lc Society, Sirsa In Ita No. 274/2021 Pronounced On 02.12.2021. 3. That The Appellant Craves Leave To Add, Amend, Or Alter Any Of The Above Grounds Of Appeal Before Or During The Course Of Appellate Proceedings.

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

M/S J.K.INTERNATIONAL,KANGRA vs. ACIT,CIRCLE, PALAMPUR

In the result, both the appeals of the assessees are allowed

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said

M/S MAGELLAN TELESERVICES,CHANDIGARH vs. ADIT,CPC/JCIT(OSD),CIRCLE-4(1), CHANDIGARH

In the result, both the appeals of the assessees are allowed

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 257/Chd/2021 "नधा"रण वष" / Assessment Year : 2018-19 M/S Magellan Teleservices, Asstt. Director Of Income Tax, बनाम H. No. 2146, Sector 35-C, Cpc, Chandigarh Bengaluru "थायी लेखा सं./Pan No: Aanfm3056D अपीलाथ"/Appellant ""यथ"/Respondent

Section 139(1), cannot be disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said