S.P. SINGLA CONSTRUCTION PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, the appeal is allowed

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

143(3) of the Act by the learned AO is non-est and bad in law in as much as the proceedings have not been conducted in the manner prescribed by the department instructions from time to time which are mandatory for compliance by the learned AO since the impugned order has not been uploaded on the e-filing portal

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, SECTOR 17

In the result, this appeal of the Assessee stands dismissed

property, to contract, and to sue or be sued in its own name, to\nexercise powers conferred on, and perform the functions assigned to it\nunder this Act.\n1. 3. Further, Section 24 of the Act (Relevant extract of Section 24 is\nmentioned at page 13 of the BOCW Act, 1996) lays down that the Board\nshall have the responsibility

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

property, to contract, and to sue or be sued in its own name, to\nexercise powers conferred on, and perform the functions assigned to it\nunder this Act.\n1. 3. Further, Section 24 of the Act (Relevant extract of Section 24 is\nmentioned at page 13 of the BOCW Act, 1996) lays down that the Board\nshall have the responsibility

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. CIT(EXEMPTION), CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

property, to contract, and to sue or be sued in its own name, to\nexercise powers conferred on, and perform the functions assigned to it\nunder this Act.\n\n1. 3. Further, Section 24 of the Act (Relevant extract of Section 24 is\nmentioned at page 13 of the BOCW Act, 1996) lays down that the Board\nshall have

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

property, to contract, and to sue or be sued in its own name, to\nexercise powers conferred on, and perform the functions assigned to it\nunder this Act.\n\n1. 3. Further, Section 24 of the Act (Relevant extract of Section 24 is\nmentioned at page 13 of the BOCW Act, 1996) lays down that the Board\nshall have

DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. THE INSTITUTION OF CIVIL ENGINEERS SOCIETY, LUDHIANA

In the result, appeal of the Revenue is dismissed

143(3) is running into 17 pages,\nwhere ld. AO has taken note of the assessee's activities and\nthereafter accepted them as genuine. According to the ld.\nCounsel for the assessee, there is no change in the activities.\nRight from its inception, it has been enjoying the benefit of\nregistration under Section 12A.There was no doubt qua the\ncharitable

RAJNI JAIN,BATHINDA vs. PR.CIT(CENTRAL), LUDHIANA

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastava

II, in order to substantiate that all such details were perused by the Assessing Officer. Similarly, for the Income from house property and Gold Coin, it was submitted ITA Nos. 140 to 143-Chd-2021 Sh. Sanjay Jain and Others, Ludhiana 8 that each and everything was borne out from the computation of income and the details submitted therein

SHRI SANJAY JAIN,BATHINDA vs. PR.CIT(CENTRAL), LUDHIANA

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastava

II, in order to substantiate that all such details were perused by the Assessing Officer. Similarly, for the Income from house property and Gold Coin, it was submitted ITA Nos. 140 to 143-Chd-2021 Sh. Sanjay Jain and Others, Ludhiana 8 that each and everything was borne out from the computation of income and the details submitted therein

TARUN JAIN,BATHINDA vs. PR.CIT(CENTRAL), LUDHIANA

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastava

II, in order to substantiate that all such details were perused by the Assessing Officer. Similarly, for the Income from house property and Gold Coin, it was submitted ITA Nos. 140 to 143-Chd-2021 Sh. Sanjay Jain and Others, Ludhiana 8 that each and everything was borne out from the computation of income and the details submitted therein

SANJEEV KUMAR KATHURIA,YAMUNA NAGAR vs. INCOME TAX OFFICER WARD 1 , YAMUNANAGAR

In the result, the appeal of the assessee is allowed

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

section 143(3) is neither erroneous nor prejudicial to interest of revenue. 2. Your honour has taken schedule of residential land for conversion lands rate of DDA for residential purposes. There are 2 element in schedule referred by you that (i) It is conversion rate (ii) It is land rate of DDA for residential purposes. We strongly object coercion rate

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

143(3) of the Act and the expenses incurred under the head “salary, rent and interest” had been allowed year after year by the various AO’s, therefore, the principle of consistency needs to be applied and the revenue should not have taken ‘U’ turn all of a sudden. The assessee also relied on the observations made by the revenue/department

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

143(3) of the Act and the expenses incurred under the head “salary, rent and interest” had been allowed year after year by the various AO’s, therefore, the principle of consistency needs to be applied and the revenue should not have taken ‘U’ turn all of a sudden. The assessee also relied on the observations made by the revenue/department

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

143(3) of the Act and the expenses incurred under the head “salary, rent and interest” had been allowed year after year by the various AO’s, therefore, the principle of consistency needs to be applied and the revenue should not have taken ‘U’ turn all of a sudden. The assessee also relied on the observations made by the revenue/department

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

143(3) of the Act and the expenses incurred under the head “salary, rent and interest” had been allowed year after year by the various AO’s, therefore, the principle of consistency needs to be applied and the revenue should not have taken ‘U’ turn all of a sudden. The assessee also relied on the observations made by the revenue/department

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

143(3) of the Act and the expenses incurred under the head “salary, rent and interest” had been allowed year after year by the various AO’s, therefore, the principle of consistency needs to be applied and the revenue should not have taken ‘U’ turn all of a sudden. The assessee also relied on the observations made by the revenue/department

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

143(3) of the Act and the expenses incurred under the head “salary, rent and interest” had been allowed year after year by the various AO’s, therefore, the principle of consistency needs to be applied and the revenue should not have taken ‘U’ turn all of a sudden. The assessee also relied on the observations made by the revenue/department

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

143(3) of the Act and the expenses incurred under the head “salary, rent and interest” had been allowed year after year by the various AO’s, therefore, the principle of consistency needs to be applied and the revenue should not have taken ‘U’ turn all of a sudden. The assessee also relied on the observations made by the revenue/department

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

143(3) of the Act and the expenses incurred under the head “salary, rent and interest” had been allowed year after year by the various AO’s, therefore, the principle of consistency needs to be applied and the revenue should not have taken ‘U’ turn all of a sudden. The assessee also relied on the observations made by the revenue/department