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)

disallowed without giving specific finding. 14. That the assessee craves leave to add, amend, alter any ground or grounds of appeal before the appeal is finally heard or disposed off.” 6. With the consent of the parties, the case of the assessee in ITA No.633/Chd/2023 was taken as the lead case wherein the brief facts of the case are that

M/S HOTEL OAK VALLEY RESIDENCY,CHAMBA vs. ITO, BANIKHET

In the result this appeal of the assessee stands partly allowed

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita No. 772/Chd/2012 "नधा"रण वष" / Assessment Year : 2007-08

section 142A of the Act. On the basis of the report of the valuer, the Assessing Officer ascertained the value of the hotel land and building and added the difference between the price as shown by the assessee to have paid for purchase of the property and Fair Market Value determined by the valuer. At the outset, Ld. Counsel

M/S OAK VALLEY RESIDENCY,DALHOUISE vs. ITO, DALHOUSIE AT, BANIKHET

In the result this appeal of the assessee stands partly allowed

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita No. 772/Chd/2012 "नधा"रण वष" / Assessment Year : 2007-08

section 142A of the Act. On the basis of the report of the valuer, the Assessing Officer ascertained the value of the hotel land and building and added the difference between the price as shown by the assessee to have paid for purchase of the property and Fair Market Value determined by the valuer. At the outset, Ld. Counsel

M/S OAK VALLEY RESIDENCY,DALHOUSIE vs. ITO, BANIKHET

In the result this appeal of the assessee stands partly allowed

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita No. 772/Chd/2012 "नधा"रण वष" / Assessment Year : 2007-08

section 142A of the Act. On the basis of the report of the valuer, the Assessing Officer ascertained the value of the hotel land and building and added the difference between the price as shown by the assessee to have paid for purchase of the property and Fair Market Value determined by the valuer. At the outset, Ld. Counsel

INCOME TAX OFFICER, PATIALA vs. GURMEET SINGH PANDHER, PATIALA

In the result the appeal of the Revenue is dismissed

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

142A, Gali No.7, Ram Nagar Patiala Patiala "ायी लेखा सं./PAN NO: AVPPS2668Q अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : None राज"व क" ओर से/ Revenue by : Shri Dharamvir, JCIT, Sr. DR सुनवाई क" तारीख/Date of Hearing : 16/04/2024 उदघोषणा क" तारीख/Date of Pronouncement : 06/05/2024 आदेश/Order PER BENCH : All the above appeals filed

INCOME TAX OFFICER, WARD-5, PATIALA vs. SH. MOHAR SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

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

142A, Gali No.7, Ram Nagar Patiala Patiala "ायी लेखा सं./PAN NO: AVPPS2668Q अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : None राज"व क" ओर से/ Revenue by : Shri Dharamvir, JCIT, Sr. DR सुनवाई क" तारीख/Date of Hearing : 16/04/2024 उदघोषणा क" तारीख/Date of Pronouncement : 06/05/2024 आदेश/Order PER BENCH : All the above appeals filed

INCOME TAX OFFICER, PATIALA vs. KULWARAN SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

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

142A, Gali No.7, Ram Nagar Patiala Patiala "ायी लेखा सं./PAN NO: AVPPS2668Q अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : None राज"व क" ओर से/ Revenue by : Shri Dharamvir, JCIT, Sr. DR सुनवाई क" तारीख/Date of Hearing : 16/04/2024 उदघोषणा क" तारीख/Date of Pronouncement : 06/05/2024 आदेश/Order PER BENCH : All the above appeals filed

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

142A - HELD THAT:- Admittedly, no incriminating\nmaterial has been found during the course of search qua this addition towards cost of\nconstruction. This fact is evident from the perusal of the orders of the lower authorities.\n[Refer para 13]\nSole basis of the addition is only the valuation report furnished by the DVO which has\nbeen obtained

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

142A - HELD THAT:- Admittedly, no incriminating\nmaterial has been found during the course of search qua this addition towards cost of\nconstruction. This fact is evident from the perusal of the orders of the lower authorities. [Refer para 13]\nSole basis of the addition is only the valuation report furnished by the DVO which has\nbeen obtained

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

142A - HELD THAT:- Admittedly, no incriminating\nmaterial has been found during the course of search qua this addition towards cost of\nconstruction. This fact is evident from the perusal of the orders of the lower authorities.\n[Refer para 13]\nSole basis of the addition is only the valuation report furnished by the DVO which has\nbeen obtained

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

142A - HELD THAT:- Admittedly, no incriminating\nmaterial has been found during the course of search qua this addition towards cost of\nconstruction. This fact is evident from the perusal of the orders of the lower authorities. [Refer para 13]\nSole basis of the addition is only the valuation report furnished by the DVO which has\nbeen obtained

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

142A - HELD THAT:- Admittedly, no incriminating\nmaterial has been found during the course of search qua this addition towards cost of\nconstruction. This fact is evident from the perusal of the orders of the lower authorities. [Refer para 13]\nSole basis of the addition is only the valuation report furnished by the DVO which has\nbeen obtained

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

142A - HELD THAT:- Admittedly, no incriminating\nmaterial has been found during the course of search qua this addition towards cost of\nconstruction. This fact is evident from the perusal of the orders of the lower authorities. [Refer para 13]\nSole basis of the addition is only the valuation report furnished by the DVO which has\nbeen obtained

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

142A - HELD THAT:- Admittedly, no incriminating\nmaterial has been found during the course of search qua this addition towards cost of\nconstruction. This fact is evident from the perusal of the orders of the lower authorities.\n[Refer para 13]\nSole basis of the addition is only the valuation report furnished by the DVO which has\nbeen obtained

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

142A - HELD THAT:- Admittedly, no incriminating\nmaterial has been found during the course of search qua this addition towards cost of\nconstruction. This fact is evident from the perusal of the orders of the lower authorities. [Refer para 13]\nSole basis of the addition is only the valuation report furnished by the DVO which has\nbeen obtained

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

142A - HELD THAT:- Admittedly, no incriminating\nmaterial has been found during the course of search qua this addition towards cost of\nconstruction. This fact is evident from the perusal of the orders of the lower authorities.\n[Refer para 13]\nSole basis of the addition is only the valuation report furnished by the DVO which has\nbeen obtained

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

142A - HELD THAT:- Admittedly, no incriminating\nmaterial has been found during the course of search qua this addition towards cost of\nconstruction. This fact is evident from the perusal of the orders of the lower authorities.\n[Refer para 13]\nSole basis of the addition is only the valuation report furnished by the DVO which has\nbeen obtained

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

142A - HELD THAT:- Admittedly, no incriminating\nmaterial has been found during the course of search qua this addition towards cost of\nconstruction. This fact is evident from the perusal of the orders of the lower authorities.\n[Refer para 13]\nSole basis of the addition is only the valuation report furnished by the DVO which has\nbeen obtained