J. K. EDUCATIONAL SOCIETY,JAMMU vs. DCIT, CIRCLE-1, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

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

199 to 213 of the paper-book and the relevant Para 8 on Page No.212 is reproduced hereunder:- "8. Disallowance o f excess rent: On Perusal of the same it is also found that assessee is paying huge rent to M/s Lata Daswandi Ram Family Trust against the land which is not reasonable. On perusal of the payments compared

J.K.EDUCATIONAL SOCIETY,JAMMU vs. INCOME TAX OFFICER (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is partly allowed

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

199 to 213 of the paper-book and the relevant Para 8 on Page No.212 is reproduced hereunder:- "8. Disallowance o f excess rent: On Perusal of the same it is also found that assessee is paying huge rent to M/s Lata Daswandi Ram Family Trust against the land which is not reasonable. On perusal of the payments compared

J.K. EDUCATIONAL SOCIETY,JAMMU & KASHMIR vs. DCIT (EXEMPTION)-CIRCLE-1,, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

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

199 to 213 of the paper-book and the relevant Para 8 on Page No.212 is reproduced hereunder:- "8. Disallowance o f excess rent: On Perusal of the same it is also found that assessee is paying huge rent to M/s Lata Daswandi Ram Family Trust against the land which is not reasonable. On perusal of the payments compared

HIMALAYAN BUDDHIST CULTURAL ASSOCIATION,KULLU vs. ACIT,CIRCLE/DCIT CPC,BENGLURU, MANDI

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

Bench: Due Date Of Filling Of Income Tax Return Was On Bonafide Grounds, The Cit(A) Has Erred In Not Condoning The Delay.

199 ITR 818(Cal) 5. Now the assessee is in appeal. 6. The Ld. Counsel for the Assessee reiterated the submissions made before the authorities below and further submitted that the assessee furnished the return of income in due time and was registered under section 12A of the Act. It was further submitted that the assessee furnished Form

ITO, W-2, BARNALA vs. THE TRUCK OPERATOR UNION, BARNALA

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

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavthe Ito बनाम The Truck Operator Union, Ward-2, Barnala Dhanaula Road, Barnala "थायी लेखा सं./Pan No: Aaaat6497M

1. In the facts and circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs. 3,81,18,083/- made by the Assessing Officer on account of freight payments made by the assessee in cash exceeding Rs. 35,000/- to various truck operators during the year under consideration in complete violation of section

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

199(Delhi) has held in para 21 of the judgement as follows:\n“ 21. A plain reading of Section 132 (4) of the Act indicates that the authorized officer is\nempowered to examine on oath any person who is found in possession or control of any\nbooks of accounts, documents, money, bullion, jewellery or any other valuable article or\nthing

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

199(Delhi) has held in para 21 of the judgement as follows:\n“ 21. A plain reading of Section 132 (4) of the Act indicates that the authorized officer is\nempowered to examine on oath any person who is found in possession or control of any\nbooks of accounts, documents, money, bullion, jewellery or any other valuable article or\nthing

M/S NAHAR INDUSTRIAL ENTERPRISES LIMITED,LUDHIANA vs. ACIT,CIRCLE-7, LUDHIANA

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

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपीलसं./Ita Nos. 262/Chd/2020 "नधा"रण वष" / Assessment Year : 20112-13 बनाम M/S Nahar Industrial The Acit, Enterprises, Focal Point, Circle-7, Aayakar Bhawan, Ludhiana. Rishi Nagar, Ludhiana "थायीलेखासं./Pan No: Aaccn3563A अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing "नधा"रतीक"ओरसे/Assessee By : Shri Navdeep Sharma, Adv. राज"वक"ओरसे/ Revenue By : Sh. Sandeep Dhaiya, Cit Dr सुनवाईक"तार"ख/Date Of Hearing : 04.05.2021 उदघोषणाक"तार"ख/Date Of Pronouncement : 30.07.2021 आदेश/Order Per R.L. Negi:

1,06,36,46,685/- under the normal provisions of the Act and Rs 98,21,17,435/- under section 115JB of the Act, after making addition of Rs. 8,03,17,500/-on account of disallowance u/s 14A read with section 8D of the Income Tax Rules (For short ‘the Rules’), addition of Rs. 39,56,199

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

199(Delhi) has held in para 21 of the judgement as follows:\n“ 21. A plain reading of Section 132 (4) of the Act indicates that the authorized officer is\nempowered to examine on oath any person who is found in possession or control of any\nbooks of accounts, documents, money, bullion, jewellery or any other valuable article or\nthing

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

199(Delhi) has held in para 21 of the judgement as follows:\n“ 21. A plain reading of Section 132 (4) of the Act indicates that the authorized officer is\nempowered to examine on oath any person who is found in possession or control of any\nbooks of accounts, documents, money, bullion, jewellery or any other valuable article or\nthing

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

Disallowance of 80IC on subsidy claimed in ITR.\nIssue 18 : Jewellery found at House no 2273, Sector 21C, Chandigarh & Locker no\n64, Bank of India, Sector 35, Chandigarh during the search.\n20\nIssue 19: Approval u/s 153D.\n4. Since common and identical issues are involved in most of the\ncaptioned appeals, hence we deem it appropriate to adjudicate the\nmatter

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

199(Delhi) has held in para 21 of the judgement as follows:\n“ 21. A plain reading of Section 132 (4) of the Act indicates that the authorized officer is\nempowered to examine on oath any person who is found in possession or control of any\nbooks of accounts, documents, money, bullion, jewellery or any other valuable article or\nthing

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

199(Delhi) has held in para 21 of the judgement as follows:\n“ 21. A plain reading of Section 132 (4) of the Act indicates that the authorized officer is\nempowered to examine on oath any person who is found in possession or control of any\nbooks of accounts, documents, money, bullion, jewellery or any other valuable article or\nthing

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

199(Delhi) has held in para 21 of the judgement as follows:\n“ 21. A plain reading of Section 132 (4) of the Act indicates that the authorized officer is\nempowered to examine on oath any person who is found in possession or control of any\nbooks of accounts, documents, money, bullion, jewellery or any other valuable article or\nthing

DCIT, CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

Disallowance of 80IC on subsidy claimed in ITR.\nIssue 18 : Jewellery found at House no 2273, Sector 21C, Chandigarh & Locker no\n64, Bank of India, Sector 35, Chandigarh during the search.\n20\nIssue 19: Approval u/s 153D.\n4. Since common and identical issues are involved in most of the\ncaptioned appeals, hence we deem it appropriate to adjudicate the\nmatter

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

199(Delhi) has held in para 21 of the judgement as follows:\n“ 21. A plain reading of Section 132 (4) of the Act indicates that the authorized officer is\nempowered to examine on oath any person who is found in possession or control of any\nbooks of accounts, documents, money, bullion, jewellery or any other valuable article or\nthing

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

Disallowance of 80IC on subsidy claimed in ITR.\nIssue 18 : Jewellery found at House no 2273, Sector 21C, Chandigarh & Locker no\n64, Bank of India, Sector 35, Chandigarh during the search.\n20\nIssue 19: Approval u/s 153D.\n4. Since common and identical issues are involved in most of the\ncaptioned appeals, hence we deem it appropriate to adjudicate the\nmatter

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

Disallowance of 80IC on subsidy claimed in ITR.\nIssue 18 : Jewellery found at House no 2273, Sector 21C, Chandigarh & Locker no\n64, Bank of India, Sector 35, Chandigarh during the search.\n21\nIssue 19: Approval u/s 153D.\n4. Since common and identical issues are involved in most of the\ncaptioned appeals, hence we deem it appropriate to adjudicate the\nmatter