MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

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

disallowance under section 40(a)(ia) despite the submission of Form 26A, which proves that the deductees had paid the taxes.The Ld. AR has relied on the second proviso to section 40(a)(ia) of the Act which has been inserted by the Finance Act, 2012 w.e.f. 1.4.2013, which reads as under:- “Provided further that where an assessee fails

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

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

disallowance under section 40(a)(ia) despite the submission of Form 26A, which proves that the deductees had paid the taxes.The Ld. AR has relied on the second proviso to section 40(a)(ia) of the Act which has been inserted by the Finance Act, 2012 w.e.f. 1.4.2013, which reads as under:- “Provided further that where an assessee fails

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER, WARD-1, SHIMLA, SHIMLA

In the result, appeal of the assessee is partly allowed

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

disallowance under section 40(a)(ia) despite the submission of Form 26A, which proves that the deductees had paid the taxes.The Ld. AR has relied on the second proviso to section 40(a)(ia) of the Act which has been inserted by the Finance Act, 2012 w.e.f. 1.4.2013, which reads as under:- “Provided further that where an assessee fails

MUKESH MALHOTRA,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

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

disallowance under section 40(a)(ia) despite the submission of Form 26A, which proves that the deductees had paid the taxes.The Ld. AR has relied on the second proviso to section 40(a)(ia) of the Act which has been inserted by the Finance Act, 2012 w.e.f. 1.4.2013, which reads as under:- “Provided further that where an assessee fails

SH. RANA,LUDHIANA vs. ITO, LUDHIANA

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

Section 40(a)(ia) whereby it is provided that 30% of any sum payable to a resident shall be disallowed if tax is not deducted at source under Ch. XVIIB as against the 100% disallowance presently made. The purpose of this amendment was explained in the memorandum as under:- "the disallowance of whole of the amount of expenditure results into

ACIT, C-7, LUDHIANA vs. M/S CEIGALL INDIA LTD., LUDHIANA

In the result appeal of the Department is partly allowed for statistical purposes and the Cross Objection of the assessee is dismissed

Bench: The Appeal Is Finally Heard Or Disposed Off.

section 133A was conducted on 15/09/2016 at the business premises of the assessee and no document related to wages record was found and that the large number of bills & blank bill books of various parties were found which were impounded. The A.O. asked the assessee to provide the details of jobs done and provide site wise material consumption

PAWAN KUMAR SINGLA,PANCHKULA vs. DCIT, CC-I, CHANDIGARH

In the result, the assessee’s appeal on the various grounds raised is dismissed

Bench: Final Hearing.

293 Taxman 141 (SC).. In respect of completed assessments/unabated assessments no addition can be made by Assessing Officer in absence of any incriminating material found during course of search under section 132 or requisition under section 132A 2. Addition on account of cash found Rs 11,150007- The brief fact of this issue is that a cash

SH.ASHOK KUMAR GUPTA,LUDHIANA vs. PR.CIT-1, LUDHIANA

In the result, the appeal of the assessee is allowed

disallowing a sum of Rs 5,40,364/- as evident from the assessment order and the contents thereof read as under: 2. During the course of assessment proceedings, it is noticed that the assessee has claimed deduction under section 54 at Rs.2,01,09,761/- for which the assessee submitted a claim of revising it to Rs.2

PAWAN KUMAR SINGLA,PANCHKULA vs. DCIT, CC-I, CHANDIGARH

In the result, the assessee's appeal on the various grounds raised\nis dismissed

293 Тахтan 141 (SC).\nIn respect of completed assessments/unabated assessments no\naddition can be made by Assessing Officer in absence of any\nincriminating material found during course of search under section\n132 or requisition under section 132A\n2. Addition on account of cash found Rs 11,150007-\nThe brief fact of this issue is that a cash of Rs.41.15 lacs

ACIT, LUDHIANA vs. M/S K LAL OVERSEAS PVT. LTD., LUDHIANA

The appeal of the assessee is hereby allowed whereas the appeal of the Revenue is dismissed

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

293, Industrial Area-A, Circle-6, Ludhiana. Ludhiana. "थायीलेखासं./PAN NO: AABFK5507D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे/Assessee by: Shri Ashwani Kumar, CA, Shri Aditya Kumar, CA & Shri Bhavesh Jindal, CA राज"वक"ओरसे/ Revenue by : Shri Vivek Nangia, CIT-DR सुनवाईक"तार"ख/Date of Hearing : 04.04.2022 उदघोषणाक"तार"ख/Date of Pronouncement : 08.04.2022 आदेश/Order

M/S K.LALL OVERSEAS,LUDHIANA vs. ACIT,CIRCLE-6, LUDHIANA

The appeal of the assessee is hereby allowed whereas the appeal of the Revenue is dismissed

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

293, Industrial Area-A, Circle-6, Ludhiana. Ludhiana. "थायीलेखासं./PAN NO: AABFK5507D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे/Assessee by: Shri Ashwani Kumar, CA, Shri Aditya Kumar, CA & Shri Bhavesh Jindal, CA राज"वक"ओरसे/ Revenue by : Shri Vivek Nangia, CIT-DR सुनवाईक"तार"ख/Date of Hearing : 04.04.2022 उदघोषणाक"तार"ख/Date of Pronouncement : 08.04.2022 आदेश/Order

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA

In the result, appeals of the assessee for A

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

Section 69C of the Act. 22. With the assistance of the ld. Representative, we have gone through the record carefully. It emerges out from the record that assessee has shown sales of Rs.1,00,19,44,293/-. It has made purchases of Rs.90,53,99,589/-. The assessee has shown purchases of Rs.4,51,00,883/- from Goyal Enterprises