VARDHMAN POLYTEX LIMITED,LUDHIANA vs. DCIT(TDS), LUDHIANA

In the result, appeal of the Assessee is allowed

Bench: The Ld. Cit(A), Nfac, Delhi. Though Notices Were Issued Electronically Through The E-Filing Portal, The Assessee Contended That Such Notices Were Neither Brought To Their Knowledge Nor Received Through Any Alternative Means Such As Email Or Physical Intimation. Consequently, The Appeal Was Dismissed Ex Parte. It Was Further Submitted That The Issue Involved In The Present Appeal Is Legal In Nature & Does Not Require Examination Of Disputed Facts; Hence, The Matter May Be Adjudicated On Merits Without The Necessity Of A Remand To The Lower Authorities.

250 of the Income Tax Act, 1961for the Assessment year 2015-16. 2. The primary grievance of the assessee is against the confirmation of the demand of Rs.15,90,081/- raised under Sections 201(1) and 201(1A) of the Act, arising out of alleged non-deduction of tax at source under Section 194C(6) in respect of freight payments

AMAN THUKRAL,LUDHIANA vs. INCOME TAX OFFICER WARD 2(1), LUDHIANA , LUDHIANA

Accordingly, Additional Ground No. 1 is allowed for statistical

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

section 250(6) of the Act. It was submitted that the Ld. CIT(A) has merely reproduced the findings of the Assessing Officer and the submissions of the assessee without recording independent findings or giving proper reasons for confirming the additions. It was contended that the first appellate authority is required to pass a speaking order stating the points

M/S HERO CYCLES LTD.,LUDHIANA vs. ACIT, C-V, LUDHIANA

In the result, appeal of the Department is dismissed and the\nappeal of the assessee is allowed

250\nThus, total disallowance works out to Rs. 31,25,91,729/-.\nLess: Disallowance already made by the assessee: Rs. 22,86,36,462/-\nDisallowance to be made: Rs. 8,39,55,267/-\n41. The A.O. made various disallowance of interest under section 14A\nand Section 36(1) (iii). In para 4 the AO made disallowance of interest\nu/s

M/S STYLAM INDUSTRIES LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Department’s appeal in for assessment year

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

section 250(6) by the Ld. Commissioner of Income Tax (Appeals)-I, Chandigarh in Appeal No. 105 85/16-17 dated 15.01.2019 is contrary to law and facts of the case. 2. That in the facts and circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) gravelly erred in sustaining the disallowance

DCIT, C-1(1), CHANDIGARH vs. M/S STYLAM INDUSTRIES LTD., CHANDIGARH

In the result, the Department’s appeal in for assessment year

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

section 250(6) by the Ld. Commissioner of Income Tax (Appeals)-I, Chandigarh in Appeal No. 105 85/16-17 dated 15.01.2019 is contrary to law and facts of the case. 2. That in the facts and circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) gravelly erred in sustaining the disallowance

DCIT, C-1(1), CHANDIGARH vs. M/S STYLAM INDUSTRIES LTD., CHANDIGARH

In the result, the Department’s appeal in for assessment year

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

section 250(6) by the Ld. Commissioner of Income Tax (Appeals)-I, Chandigarh in Appeal No. 105 85/16-17 dated 15.01.2019 is contrary to law and facts of the case. 2. That in the facts and circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) gravelly erred in sustaining the disallowance

M/S STYLAM INDUSTRIES LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Department’s appeal in for assessment year

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

section 250(6) by the Ld. Commissioner of Income Tax (Appeals)-I, Chandigarh in Appeal No. 105 85/16-17 dated 15.01.2019 is contrary to law and facts of the case. 2. That in the facts and circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) gravelly erred in sustaining the disallowance

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

250(6) of the Income Tax Act, 1961 (in short ‘the Act’) dated 18/03/2019 for assessment year 2015-16, wherein the Revenue has taken the following grounds of appeal: 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

M/S APEX BUILDERS, LUDHIANA vs. ITO, W-2(1), LUDHIANA

The appeal is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member)

6 8.1 The CIT(A) upheld the disallowance relying on CBDT Circular No. 10/DV/2013 and the decision in CIT v. Crescent Export Syndicate (2013) 33 taxmann.com 250 (Cal), which held that Section

M/S PUNJAB TOURISM DEVELOPMENET CORPORATION LIMITED,CHANDIGARH vs. DCIT,CIRCLE-1(1), CHANDIGARH

Appeal of the assessee is allowed

Bench: Ao)

section 250 (6) is not a speaking order. 2. That the Hon'ble Commissioner of Income Tax Appeals 1, Chandigarh has erred in upholding the addition of Rs. 35,61,462/ of administrative expenses without correctly appreciating the nature, quantum and reasonableness of the legitimate business expenditure incurred by the State Government undertaking in discharging its statutory and legitimate liabilities

M/S PUNJAB TOURISM DEVELOPMENET CORPORATION LIMITED,CHANDIGARH vs. DCIT,CIRCLE-1(1), CHANDIGARH

Appeal of the assessee is allowed

Bench: Ao)

section 250 (6) is not a speaking order. 2. That the Hon'ble Commissioner of Income Tax Appeals 1, Chandigarh has erred in upholding the addition of Rs. 35,61,462/ of administrative expenses without correctly appreciating the nature, quantum and reasonableness of the legitimate business expenditure incurred by the State Government undertaking in discharging its statutory and legitimate liabilities

M/S PUNJAB TOURISM DEVELOPMENET CORPORATION LIMITED,CHANDIGARH vs. DCIT,CIRCLE-1(1), CHANDIGARH

Appeal of the assessee is allowed

Bench: Ao)

section 250 (6) is not a speaking order. 2. That the Hon'ble Commissioner of Income Tax Appeals 1, Chandigarh has erred in upholding the addition of Rs. 35,61,462/ of administrative expenses without correctly appreciating the nature, quantum and reasonableness of the legitimate business expenditure incurred by the State Government undertaking in discharging its statutory and legitimate liabilities

M/S PUNJAB TOURISM DEVELOPMENET CORPORATION LIMITED,CHANDIGARH vs. DCIT,CIRCLE-1(1), CHANDIGARH

Appeal of the assessee is allowed

Bench: Ao)

section 250 (6) is not a speaking order. 2. That the Hon'ble Commissioner of Income Tax Appeals 1, Chandigarh has erred in upholding the addition of Rs. 35,61,462/ of administrative expenses without correctly appreciating the nature, quantum and reasonableness of the legitimate business expenditure incurred by the State Government undertaking in discharging its statutory and legitimate liabilities

ITO, WARD, PALAMPUR vs. THE KANGRA CENTRAL COOPERATIVE BANK LIMITED, KANGRA

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

Bench: Us Is Filed Under Section 253 Of The Income Tax Act, As Amended From Time To Time. The Respondent Is A Cooperative Bank.

250 of the Income Tax Act, 1961. The appeal before us is filed under section 253 of the Income Tax Act, as amended from time to time. The Respondent is a Cooperative Bank. 2. The Appellant Income Tax Department has raised following grounds of appeal in the Form No. 36. i) Whether on the facts and in the circumstances

KISSAN FATS LTD.,BATHINDA vs. DCIT, CC-1, LUDHIANA

In the result, the appeal of the assessee is allowed

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

250(6) of the Act, which is hereinafter referred to as the “impugned order”. FACTUAL MATRIX 2. The assessee is a company under the Companies Act, 1956/2013. The assessee is into the business of manufacturing vanaspati ghee and refined oil and had filed return of income at rs. 2,07,78,950/- on 30/09/2013. 3. The assessee maintains audited books

M/S LONGOWALIA YARNS LIMITED,LUDHIANA vs. DCIT, CENTRAL CIRLE -1, CHANDIGARH

In the result, both the appeals of the assessees are allowed

Bench: Filing Of The Return.

250(6) of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals)-3, Gurgaon is against law and facts on the file in as much as he 87-c-2022- Longowalia Yarns Ltd , Ludhiana 2 was not justified to arbitrarily uphold the action of the Learned Assessing Officer in disallowing

RAMJEE CONCRETES PVT.LTD.,MOHALI vs. ITO-WARD-6(3), CHANDIGARH

The appeals are disposed of in the aforesaid terms

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 205/Chd/2021 "नधा"रण वष" / Assessment Year : 2019-20 Ramjee Concretes Private Limited, The Ito, बनाम #1238.Sector 91, Ward 6(3), Mohali, Punjab Chandigarh "थायी लेखा सं./Pan No: Aafcr9457E अपीलाथ"/Appellant ""यथ"/Respondent

250 of the Income Tax Act, 1961 (in short 'the Act'). 2. The brief facts of the case are that the assessee is a Private Limited company engaged in the business of manufacture of ready mix concrete, bricks, cemented blocks and construction work. The return of income was filed declaring an income of Rs. 31,16,630/-, which was processed

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)

250(6) of the Act. The first appellate proceedings were conducted under section 246A of the Act. 2. Factual Matrix Proceedings before Ld. AO 2.1 The assessee filed its return of income on 06/01/2012 showing income of Rs. 21,67,28,910/-. The assessee is engaged in manufacturing of Auto Parts and Washing Machine Parts. 2.2 The assessment in this

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)

250(6) of the Act. The first appellate proceedings were conducted under section 246A of the Act. 2. Factual Matrix Proceedings before Ld. AO 2.1 The assessee filed its return of income on 06/01/2012 showing income of Rs. 21,67,28,910/-. The assessee is engaged in manufacturing of Auto Parts and Washing Machine Parts. 2.2 The assessment in this