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)

House No. 60-A, Kitchlu Nagar, CC-III, Ludhiana Ludhiana- 141008 "थायी लेखा सं./PAN NO: AESPJ2222B अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA NO. 354/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Bipan Jain The DCIT बनाम C/o Jain Amar Clothing Pvt. Ltd. CC-III, Ludhiana Chawal Bazar, Ludhiana- 141008 "थायी लेखा सं./PAN NO: ABLPJ0336J अपीलाथ

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)

House No. 60-A, Kitchlu Nagar, CC-III, Ludhiana Ludhiana- 141008 "थायी लेखा सं./PAN NO: AESPJ2222B अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA NO. 354/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Bipan Jain The DCIT बनाम C/o Jain Amar Clothing Pvt. Ltd. CC-III, Ludhiana Chawal Bazar, Ludhiana- 141008 "थायी लेखा सं./PAN NO: ABLPJ0336J अपीलाथ

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)

House No. 60-A, Kitchlu Nagar, CC-III, Ludhiana Ludhiana- 141008 "थायी लेखा सं./PAN NO: AESPJ2222B अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA NO. 354/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Bipan Jain The DCIT बनाम C/o Jain Amar Clothing Pvt. Ltd. CC-III, Ludhiana Chawal Bazar, Ludhiana- 141008 "थायी लेखा सं./PAN NO: ABLPJ0336J अपीलाथ

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)

House No. 60-A, Kitchlu Nagar, CC-III, Ludhiana Ludhiana- 141008 "थायी लेखा सं./PAN NO: AESPJ2222B अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA NO. 354/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Bipan Jain The DCIT बनाम C/o Jain Amar Clothing Pvt. Ltd. CC-III, Ludhiana Chawal Bazar, Ludhiana- 141008 "थायी लेखा सं./PAN NO: ABLPJ0336J अपीलाथ

SH. SARANJIT SINGH,PATIALA vs. ACIT, CENTRAL CIRCLE -2, CHANDIGARH

In the result, the appeals of the assessees stand allowed

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )

139; b)assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous year in which such search is conducted or requisition is made and for the relevant assessment year or years: ……………………………………….. 381-382 & 383-384-Chd-2022 Shamsher Singh & Saranjit Singh, Patiala 5 Provided also that no notice for assessment

SH. SHAMSHER SINGH,PATIALA vs. ACIT, CENTRAL CIRCLE-2, CHANDIGARH

In the result, the appeals of the assessees stand allowed

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )

139; b)assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous year in which such search is conducted or requisition is made and for the relevant assessment year or years: ……………………………………….. 381-382 & 383-384-Chd-2022 Shamsher Singh & Saranjit Singh, Patiala 5 Provided also that no notice for assessment

SH. SHAMSHER SINGH,PATIALA vs. ACIT, CENTRAL CIRCLE-2, CHANDIGARH

In the result, the appeals of the assessees stand allowed

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )

139; b)assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous year in which such search is conducted or requisition is made and for the relevant assessment year or years: ……………………………………….. 381-382 & 383-384-Chd-2022 Shamsher Singh & Saranjit Singh, Patiala 5 Provided also that no notice for assessment

SH. SARANJIT SINGH,PATIALA vs. ACIT, CENTRAL CIRCLE -2, CHANDIGARH

In the result, the appeals of the assessees stand allowed

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )

139; b)assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous year in which such search is conducted or requisition is made and for the relevant assessment year or years: ……………………………………….. 381-382 & 383-384-Chd-2022 Shamsher Singh & Saranjit Singh, Patiala 5 Provided also that no notice for assessment

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

HOUSING AGENCY\nVERSUS ACIT CENTRAL CIRCLE 1 (1), NAGPUR (Refer page no. 50-60 of case\nlaw index book)\nAssessment u/s 153A - only survey operation under section 133A - Whether\nvalid search is conducted against the assessee u/s 132? - HELD THAT:- We\nfind that the search has been initiated in the name of the assessee firm along\nwith names of partners

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 LUDHIANA, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED , DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

HOUSING AGENCY\nVERSUS ACIT CENTRAL CIRCLE 1 (1), NAGPUR (Refer page no. 50-60 of case\nlaw index book)\nAssessment u/s 153A - only survey operation under section 133A - Whether\nvalid search is conducted against the assessee u/s 132? - HELD THAT:- We\nfind that the search has been initiated in the name of the assessee firm along\nwith names of partners

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA , LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

HOUSING AGENCY\nVERSUS ACIT CENTRAL CIRCLE 1 (1), NAGPUR (Refer page no. 50-60 of case\nlaw index book)\nAssessment u/s 153A - only survey operation under section 133A - Whether\nvalid search is conducted against the assessee u/s 132? - HELD THAT:- We\nfind that the search has been initiated in the name of the assessee firm along\nwith names of partners

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

HOUSING AGENCY\nVERSUS ACIT CENTRAL CIRCLE 1 (1), NAGPUR (Refer page no. 50-60 of case\nlaw index book)\nviii)\nAssessment u/s 153A - only survey operation under section 133A - Whether\nvalid search is conducted against the assessee u/s 132? - HELD THAT:- We\nfind that the search has been initiated in the name of the assessee firm along\nwith names

RAJIV KUMAR GOYAL,DHURI vs. DCIT, CC-2, LUDHIANA

In the result, the appeal of the assessee is allowed

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By Order Of The Ld. Cit(A) Dated 03/02/2023 In Appeal No. 10850/2018-19/It/Cit(A)-5/Ldh/2021-22 For A.Y. 2019-20 Under Section 250(6) Of The Income Tax Act, 1961 Which Was Dismissed. Therefore The Present Second Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against The Aforesaid Order Dt. 03/02/2023 Which Is Hereiafter Referred To As The Impugned Order. Factual Matrix 3. The Assessee Had For The Relevant Year I.E; A.Y. 2019-20 Was Also Engaged In The Same Business I.E; Manufacturing Of Pvc Pipes & Had Filed

139; or (b) determined by the Assessing Officer includes any income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D, if such income is not covered under clause (a), the income-tax payable shall be the aggregate of- (i) the amount of income-tax calculated on the income referred to in clause

SANJEEV KUMAR GOYAL,FATEHABAD vs. DCIT, CC-2, LUDHIANA

In the result, the appeal of the assesse is allowed

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By The Order Of The Ld. Cit(A) Dt. 20/01/2023 In Appeal No. 10853/2018-19/It/Cit(A)-5/Ldh/2021-22 For The A.Y. 2019-20 Under Section 250(6) Of The Income Tax Act, 1961 Which Was Dismissed. Therefore The Present Second Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against The Aforesaid Order Dt. 20/01/2023 Which Is Hereinafter Referred To As The Impugned Order.

139; or (b) determined by the Assessing Officer includes any income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D, if such income is not covered under clause (a), the income-tax payable shall be the aggregate of- (i) the amount of income-tax calculated on the income referred to in clause

SH. SATNAM SINGH,MOHALI vs. ITO, WARD 6(4), MOHALI

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

Bench: Shri Mahavir Singh & Shri Krinwant Sahay

house property, capital gains and income from other sources. According to the Assessing Officer the sources of deposits i.e. by way of cash and cheque amounting to Rs. 1,55,05,595/- remained unexplained and accordingly proceedings u/s 147 of the Act were initiated by issuing notice u/s 148 of the Act. Consequent to the above reasons, notice

SH. SATNAM SINGH,MOHALI vs. ITO, WARD 6(1), MOHALI

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

Bench: Shri Mahavir Singh & Shri Krinwant Sahay

house property, capital gains and income from other sources. According to the Assessing Officer the sources of deposits i.e. by way of cash and cheque amounting to Rs. 1,55,05,595/- remained unexplained and accordingly proceedings u/s 147 of the Act were initiated by issuing notice u/s 148 of the Act. Consequent to the above reasons, notice

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

139, 147, 148, 149, 151 and\n153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case\nof a conflict between the provisions of section 153C and the other sections as mentioned\nabove, the special provisions of section 153C will prevail over the other general\nprovisions of the Act. Even otherwise

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

139, 147, 148, 149, 151 and\n153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case\nof a conflict between the provisions of section 153C and the other sections as mentioned\nabove, the special provisions of section 153C will prevail over the other general\nprovisions of the Act. Even otherwise