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)

1) of 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)

1) of 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)

1) of 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)

1) of 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 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

1 SOT 914 (Asr.)] [Appeal dismissed by P&H High Court in 262 ITR 295 and SLP dismissed by SC in 268 ITR 215(St)]; iv) Assam Tea Co. v. ITO [(2005) 92ITD 85 (Asr.) (SB)]; v) Jhantala Investments Limited v ACIT [(2000) 73 ITD 123 (Mum.)] 7. Further in this case assessment was made under section 153A, being

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

1 SOT 914 (Asr.)] [Appeal dismissed by P&H High Court in 262 ITR 295 and SLP dismissed by SC in 268 ITR 215(St)]; iv) Assam Tea Co. v. ITO [(2005) 92ITD 85 (Asr.) (SB)]; v) Jhantala Investments Limited v ACIT [(2000) 73 ITD 123 (Mum.)] 7. Further in this case assessment was made under section 153A, being

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

1 SOT 914 (Asr.)] [Appeal dismissed by P&H High Court in 262 ITR 295 and SLP dismissed by SC in 268 ITR 215(St)]; iv) Assam Tea Co. v. ITO [(2005) 92ITD 85 (Asr.) (SB)]; v) Jhantala Investments Limited v ACIT [(2000) 73 ITD 123 (Mum.)] 7. Further in this case assessment was made under section 153A, being

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)

153A(1)(b) ITA 3 &144/CHD/2023 A.Y. 2014-15 56 read with Section 143(3) of the Income Tax Act, in the case of Smt. Kiran Singla, for assessment year 2014-15, which were duly explained by the assessee as supporting the stand taken by the assessee on the amount of Rs.3 lacs, have nowhere been rebutted by the taxing

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)

153A(1)(b) ITA 3 &144/CHD/2023 A.Y. 2014-15 56 read with Section 143(3) of the Income Tax Act, in the case of Smt. Kiran Singla, for assessment year 2014-15, which were duly explained by the assessee as supporting the stand taken by the assessee on the amount of Rs.3 lacs, have nowhere been rebutted by the taxing

DCIT, C-1(1) , CHANDIGARH vs. M/S FIDELITY INFORMATION SERVICES INDIA PVT. LTD., CHANDIGARH

In the result, the cross-objection filed by the assessee is dismissed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

disallowed the foreign travel expenses which clearly form part of the operating expenses and the cost base and on which the assessee has reported the revenues after considering the mark up of 16.60%. Such an action on part of the AO is clearly in breach of letter and spirit of the APA which has been entered into by CBDT

KARNAIL SINGH,UK vs. JCIT (OSD) INTL. TAXATION, CIRCLE, CHANDIGARH

In the result, all the appeals of the assessee stands allowed

section 271(1)(C), there is no tax which is sought to be evaded by the assessee and thus, there is no basis for levy of penalty in all these case. It was accordingly submitted that penalty so levied and sustained by the Ld. CIT(A) be directed to be deleted. 8. Per contra, the Ld. DR relied

KARNAIL SINGH,UK vs. JCIT (OSD) INTL. TAXATION, CIRCLE, CHANDIGARH

In the result, all the appeals of the assessee stands allowed

section 271(1)(C), there is no tax which is sought to be evaded by the assessee and thus, there is no basis for levy of penalty in all these case. It was accordingly submitted that penalty so levied and sustained by the Ld. CIT(A) be directed to be deleted. 8. Per contra, the Ld. DR relied

KARNAIL SINGH,UK vs. JCIT (OSD) INTL. TAXATION, CIRCLE, CHANDIGARH

In the result, all the appeals of the assessee stands allowed

section 271(1)(C), there is no tax which is sought to be evaded by the assessee and thus, there is no basis for levy of penalty in all these case. It was accordingly submitted that penalty so levied and sustained by the Ld. CIT(A) be directed to be deleted. 8. Per contra, the Ld. DR relied

KARNAIL SINGH,UK vs. JCIT (OSD) INTL. TAXATION, CIRCLE, CHANDIGARH

In the result, all the appeals of the assessee stands allowed

section 271(1)(C), there is no tax which is sought to be evaded by the assessee and thus, there is no basis for levy of penalty in all these case. It was accordingly submitted that penalty so levied and sustained by the Ld. CIT(A) be directed to be deleted. 8. Per contra, the Ld. DR relied

KARNAIL SINGH,UK vs. JCIT (OSD) INTL. TAXATION, CIRCLE, CHANDIGARH

In the result, all the appeals of the assessee stands allowed

section 271(1)(C), there is no tax which is sought to be evaded by the assessee and thus, there is no basis for levy of penalty in all these case. It was accordingly submitted that penalty so levied and sustained by the Ld. CIT(A) be directed to be deleted. 8. Per contra, the Ld. DR relied

KARNAIL SINGH,UK vs. JCIT (OSD) INTL. TAXATION, CIRCLE, CHANDIGARH

In the result, all the appeals of the assessee stands allowed

section 271(1)(C), there is no tax which is sought to be evaded by the assessee and thus, there is no basis for levy of penalty in all these case. It was accordingly submitted that penalty so levied and sustained by the Ld. CIT(A) be directed to be deleted. 8. Per contra, the Ld. DR relied

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

In the result, both the appeals are allowed

1 SOT 914 (Asr.)] [Appeal\ndismissed by P&H High Court in 262 ITR 295 and SLP dismissed by SC in 268 ITR\n215(St)];\niv) Assam Tea Co. v. ITO [(2005) 92ITD 85 (Asr.) (SB)];\nv) Jhantala Investments Limited v ACIT [(2000) 73 ITD 123 (Mum.)]\n7. Further in this case assessment was made under section 153A, being

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

153A of the Income Tax Act, 1961\n(hereinafter referred to as the “Act”) pursuant to the search action\ncarried out under 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