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)

section 153A of the Act, in every case where there is a search or requisition, the Assessing Officer is obliged to issue notice to such person to furnish returns of income for the six years preceding the assessment year relevant to the previous year in which the search is conducted or requisition is made, any addition or disallowance

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)

section 153A of the Act, in every case where there is a search or requisition, the Assessing Officer is obliged to issue notice to such person to furnish returns of income for the six years preceding the assessment year relevant to the previous year in which the search is conducted or requisition is made, any addition or disallowance

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)

section 153A of the Act, in every case where there is a search or requisition, the Assessing Officer is obliged to issue notice to such person to furnish returns of income for the six years preceding the assessment year relevant to the previous year in which the search is conducted or requisition is made, any addition or disallowance

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)

section 153A of the Act, in every case where there is a search or requisition, the Assessing Officer is obliged to issue notice to such person to furnish returns of income for the six years preceding the assessment year relevant to the previous year in which the search is conducted or requisition is made, any addition or disallowance

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

section 153A. This ratio is applicable in the case of the assessee for the AY 2003-04. Reliance has also been placed on the order of ITAT Chandigarh Bench in ITA No. 433 to 437/Chd/2014 for AY 2008-09 in the case of M/s Mala Builders Pvt. Ltd. Vs. ACIT, wherein the issue of addition or disallowance

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

section 153A. This ratio is applicable in the case of the assessee for the AY 2003-04. Reliance has also been placed on the order of ITAT Chandigarh Bench in ITA No. 433 to 437/Chd/2014 for AY 2008-09 in the case of M/s Mala Builders Pvt. Ltd. Vs. ACIT, wherein the issue of addition or disallowance

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

section 153A. This ratio is applicable in the case of the assessee for the AY 2003-04. Reliance has also been placed on the order of ITAT Chandigarh Bench in ITA No. 433 to 437/Chd/2014 for AY 2008-09 in the case of M/s Mala Builders Pvt. Ltd. Vs. ACIT, wherein the issue of addition or disallowance

SMT. RITU SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

In the result, both the appeals are allowed

section 153A. This ratio is\napplicable in the case of the assessee for the AY 2003-04. Reliance has also been\nplaced on the order of ITAT Chandigarh Bench in ITA No. 433 to 437/Chd/2014\nfor AY 2008-09 in the case of M/s Mala Builders Pvt. Ltd. Vs. ACIT, wherein the\nissue of addition or disallowance

ACIT, CIRCLE, PANCHKULA vs. SHRI SURINDER GARG, PANCHKULA

Bench: Us:

disallowance. 15. The issue before us is, whether in case of assessments framed under section 153A of the Act, addition

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

153A of the Act when no incriminating material was found during the course of search. These legal grounds were argued at the first instance by both the parties. 5. Facts relating to the issue as emerging from the order of the authorities below in brief are that a search and seizure operation under section 132(1) of the Income

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

153A of the Act when no incriminating material was found during the course of search. These legal grounds were argued at the first instance by both the parties. 5. Facts relating to the issue as emerging from the order of the authorities below in brief are that a search and seizure operation under section 132(1) of the Income

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

153A of the Act when no incriminating material was found during the course of search. These legal grounds were argued at the first instance by both the parties. 5. Facts relating to the issue as emerging from the order of the authorities below in brief are that a search and seizure operation under section 132(1) of the Income

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

153A of the Act when no incriminating material was found during the course of search. These legal grounds were argued at the first instance by both the parties. 5. Facts relating to the issue as emerging from the order of the authorities below in brief are that a search and seizure operation under section 132(1) of the Income

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

153A of the Act when no incriminating material was found during the course of search. These legal grounds were argued at the first instance by both the parties. 5. Facts relating to the issue as emerging from the order of the authorities below in brief are that a search and seizure operation under section 132(1) of the Income

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

153A of the Act when no incriminating material was found during the course of search. These legal grounds were argued at the first instance by both the parties. 5. Facts relating to the issue as emerging from the order of the authorities below in brief are that a search and seizure operation under section 132(1) of the Income

S.P. SINGLA CONSTRUCTION PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, the appeal is allowed

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

153A r.w. section 143(3) of the Act was framed vide order dated 31.03.2015 originally. Subsequently, second search under Section 132 of the Act was conducted on the business and residential premises of the assessee on 09.08.2018. Post search proceedings, in consequent to second search, the AO noted that the assessee has created a web of sub-contractor ITA 514/CHD/2023

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)

Section 153A of the Act is without jurisdiction. 5. That the additions made in the assessment Order are not based on any corroborative and relevant incriminating material stated to have been unearthed during the course of any search by the Assessing Officer, though no search has taken place on the appellant and therefore, the Order of Assessment is wholly illegal

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)

Section 153A of the Act is without jurisdiction. 5. That the additions made in the assessment Order are not based on any corroborative and relevant incriminating material stated to have been unearthed during the course of any search by the Assessing Officer, though no search has taken place on the appellant and therefore, the Order of Assessment is wholly illegal