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)

disallowance can be made only on the basis of material collected during the search or requisition. In case no incriminating material is found, as held by the Rajasthan High Court in the case of Jai Steel (India) v. Asst. CIT (supra), the earlier assessment would have to be reiterated. In case where pending assessments have abated, the Assessing Officer

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)

disallowance can be made only on the basis of material collected during the search or requisition. In case no incriminating material is found, as held by the Rajasthan High Court in the case of Jai Steel (India) v. Asst. CIT (supra), the earlier assessment would have to be reiterated. In case where pending assessments have abated, the Assessing Officer

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)

disallowance can be made only on the basis of material collected during the search or requisition. In case no incriminating material is found, as held by the Rajasthan High Court in the case of Jai Steel (India) v. Asst. CIT (supra), the earlier assessment would have to be reiterated. In case where pending assessments have abated, the Assessing Officer

M/S JAIN AMAR CLOTHING PVT. LTD.,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)

disallowance can be made only on the basis of material collected during the search or requisition. In case no incriminating material is found, as held by the Rajasthan High Court in the case of Jai Steel (India) v. Asst. CIT (supra), the earlier assessment would have to be reiterated. In case where pending assessments have abated, the Assessing Officer

SHRI GURU RAM DASS EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL) GURGAON, AT CHANDIGARH

149 (Raj.) • Agappa Child Centre [1997] 226 ITR 211 (Ker) • DIT (Exem). Vs. Charanjiv Charitable Trust [2014] 43 taxmann.com 300 (Delhi) • CIT-II, Lucknow Vs. Audh Educational Society [2011] 15 taxmann.com 235(All) • Kanahya Lal Punj Charitable Trust Vs. DIT (Exem.) [2008] 171 Taxman 134 (Delhi) • Commissioner of Income-tax Vs. V.G.P. Foundation (Madras High Court) Tax Case

CHANDIGARH EDUCATIONAL TRUST,MOHALI vs. PR.CIT-CENTRAL,GURGAON, AT CHANDIGARH

149 (Raj.) • Agappa Child Centre [1997] 226 ITR 211 (Ker) • DIT (Exem). Vs. Charanjiv Charitable Trust [2014] 43 taxmann.com 300 (Delhi) • CIT-II, Lucknow Vs. Audh Educational Society [2011] 15 taxmann.com 235(All) • Kanahya Lal Punj Charitable Trust Vs. DIT (Exem.) [2008] 171 Taxman 134 (Delhi) • Commissioner of Income-tax Vs. V.G.P. Foundation (Madras High Court) Tax Case

CHANDIGARH EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL)-GURGAON, AT CHANDIGARH

149 (Raj.) • Agappa Child Centre [1997] 226 ITR 211 (Ker) • DIT (Exem). Vs. Charanjiv Charitable Trust [2014] 43 taxmann.com 300 (Delhi) • CIT-II, Lucknow Vs. Audh Educational Society [2011] 15 taxmann.com 235(All) • Kanahya Lal Punj Charitable Trust Vs. DIT (Exem.) [2008] 171 Taxman 134 (Delhi) • Commissioner of Income-tax Vs. V.G.P. Foundation (Madras High Court) Tax Case

WINSOME TEXTILE INDUSTRIES LIMITED,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), CHANDIGARH, CHANDIGARH

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

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

Section 147 is attracted. The reasons to believe ought to also paraphrase any investigation report which may form the basis of the reasons and any enquiry conducted by the AO on the same and if so, the conclusions thereof; (iii) where the reasons make a reference to another document, whether as a letter or report, such document and/ or relevant

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)

1. That the Ld. CIT (A) NFAC New Delhi has erred in deciding that the disallowances of deduction claimed U/s 80IC done by the Assessing officer is against the law and facts of the case. That based on the facts and circumstances of the case the Ld. CIT (A) is 2. not justified in deleting disallowance of misc.other expenses

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)

1. That the Ld. CIT (A) NFAC New Delhi has erred in deciding that the disallowances of deduction claimed U/s 80IC done by the Assessing officer is against the law and facts of the case. That based on the facts and circumstances of the case the Ld. CIT (A) is 2. not justified in deleting disallowance of misc.other expenses

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)

1. That the Ld. CIT (A) NFAC New Delhi has erred in deciding that the disallowances of deduction claimed U/s 80IC done by the Assessing officer is against the law and facts of the case. That based on the facts and circumstances of the case the Ld. CIT (A) is 2. not justified in deleting disallowance of misc.other expenses

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)

1. That the Ld. CIT (A) NFAC New Delhi has erred in deciding that the disallowances of deduction claimed U/s 80IC done by the Assessing officer is against the law and facts of the case. That based on the facts and circumstances of the case the Ld. CIT (A) is 2. not justified in deleting disallowance of misc.other expenses

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)

1. That the Ld. CIT (A) NFAC New Delhi has erred in deciding that the disallowances of deduction claimed U/s 80IC done by the Assessing officer is against the law and facts of the case. That based on the facts and circumstances of the case the Ld. CIT (A) is 2. not justified in deleting disallowance of misc.other expenses

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)

1. That the Ld. CIT (A) NFAC New Delhi has erred in deciding that the disallowances of deduction claimed U/s 80IC done by the Assessing officer is against the law and facts of the case. That based on the facts and circumstances of the case the Ld. CIT (A) is 2. not justified in deleting disallowance of misc.other expenses

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)

1. That the Ld. CIT (A) NFAC New Delhi has erred in deciding that the disallowances of deduction claimed U/s 80IC done by the Assessing officer is against the law and facts of the case. That based on the facts and circumstances of the case the Ld. CIT (A) is 2. not justified in deleting disallowance of misc.other expenses

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)

1. That the Ld. CIT (A) NFAC New Delhi has erred in deciding that the disallowances of deduction claimed U/s 80IC done by the Assessing officer is against the law and facts of the case. That based on the facts and circumstances of the case the Ld. CIT (A) is 2. not justified in deleting disallowance of misc.other expenses

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

Section 132 of the Act in Scott Edil Group of cases\non 15.11.2017. Since the facts involved in all these captioned appeals\nare identical and there are common issues, hence the same were heard\ntogether and the same are being disposed of by this common order.\n2. The grounds/issues raised in all the appeals are summarized as\nunder :\nITA

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, CHANDIGARH , CHANDIGARH vs. MS SCOTT EDIL ADVANCE RESEARCH LABORATOTRIES AND EDUCATION LTD., , CHANDIGARH

Section 132 of the Act in Scott Edil Group of cases\non 15.11.2017. Since the facts involved in all these captioned appeals\nare identical and there are common issues, hence the same were heard\ntogether and the same are being disposed of by this common order.\n2. The grounds/issues raised in all the appeals are summarized as\nunder :\nITA