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

168/- to Rs.2 1,67,640/- by applying GP rate of 13.36% as against .14% applied by AO. without any basis ? 4. Whether upon facts and circumstances of the case, the Ld. CIT(A) was justified in holding that no separate addition on account of undisclosed GP on account of undisclosed sales is required to be made as addition

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

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

168/- to Rs.2 1,67,640/- by applying GP rate of 13.36% as against .14% applied by AO. without any basis ? 4. Whether upon facts and circumstances of the case, the Ld. CIT(A) was justified in holding that no separate addition on account of undisclosed GP on account of undisclosed sales is required to be made as addition

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

168/- to Rs.2 1,67,640/- by applying GP rate of 13.36% as against .14% applied by AO. without any basis ? 4. Whether upon facts and circumstances of the case, the Ld. CIT(A) was justified in holding that no separate addition on account of undisclosed GP on account of undisclosed sales is required to be made as addition

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

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

168/- to Rs.2 1,67,640/- by applying GP rate of 13.36% as against .14% applied by AO. without any basis ? 4. Whether upon facts and circumstances of the case, the Ld. CIT(A) was justified in holding that no separate addition on account of undisclosed GP on account of undisclosed sales is required to be made as addition

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

168/- to Rs.2 1,67,640/- by applying GP rate of 13.36% as against .14% applied by AO. without any basis ? 4. Whether upon facts and circumstances of the case, the Ld. CIT(A) was justified in holding that no separate addition on account of undisclosed GP on account of undisclosed sales is required to be made as addition

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

168/- to Rs.2 1,67,640/- by applying GP rate of 13.36% as against .14% applied by AO. without any basis ? 4. Whether upon facts and circumstances of the case, the Ld. CIT(A) was justified in holding that no separate addition on account of undisclosed GP on account of undisclosed sales is required to be made as addition

DCIT, LUDHIANA vs. M/S PALACE JEWELLERS PVT. LTD., LUDHIANA

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

Bench: Ms. Diva Singh & Ms. Annapurna Gupta

penalty proceedings u/s 271AAB of the l.T.Act,1961 are initiated separately on the above issue. (Addition of Rs.94,75,428/-) 6.1 The Ld. CIT DR carrying us through the specific paras of the impugned order wherein relief has been granted by the CIT-A challenged by the Revenue in the present proceeding assailed the finding stating that relief has been

PALACE JEWELLERS PVT. LTD.,LUDHIANA vs. DCIT, LUDHIANA

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

Bench: Ms. Diva Singh & Ms. Annapurna Gupta

penalty proceedings u/s 271AAB of the l.T.Act,1961 are initiated separately on the above issue. (Addition of Rs.94,75,428/-) 6.1 The Ld. CIT DR carrying us through the specific paras of the impugned order wherein relief has been granted by the CIT-A challenged by the Revenue in the present proceeding assailed the finding stating that relief has been

BALWANT SINGH DHINDSA, ADV. SO KARTAR SINGH, #185 STREET NO. 11, PUNIA COLONY, SANGRUR, PUNJAB,PUNJAB vs. ITO WARD SANGRUR, PUNJAB

In the result, appeal of the assessee is\ndismissed

168 taxman 39 (P&H) Smt. Paramjit\nKaur case\n(ii) (1976) 103 ITR 437 Shri Lachmani Mewal\nDass case\n(iii) (2023) 157 Taxmann.com 356 (Gujrat)\nBasis these judgements, it was sought to be contended\nthat re-opening has been on basis of suspicion without\nhaving any tangible material on record. Further, reasons\nhave been recorded only

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

u/s 133A of the IT Act to find out the true facts of the case when there was no compliance and cooperation on the part of the assessee to prove its primary onus. And on the basis of survey only true facts of the case were ascertained which helped in ascertaining the factual reality. The assessing office collected information u/s

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

u/s 133A of the IT Act to find out the true facts of the case when there was no compliance and cooperation on the part of the assessee to prove its primary onus. And on the basis of survey only true facts of the case were ascertained which helped in ascertaining the factual reality. The assessing office collected information u/s

M/S LUXMI BUILDERS,CHANDIGARH vs. DCIT, CHANDIGARH

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

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

penalty proceedings u/s 271(l)(c) in respect of income enhanced by him in the appellate order. 9. That the appellant craves leave for any addition, deletion or amendment in the grounds of appeal on or before the disposal of the same.” 3. During the course of hearing, the ld AR submitted that the assessee firm has also moved

M/S GANESH BUILDERS,PANCHKULA vs. DCIT, CC-1, CHANDIGARH

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

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

penalty proceedings u/s 271(l)(c) in respect of income enhanced by him in the appellate order. 9. That the appellant craves leave for any addition, deletion or amendment in the grounds of appeal on or before the disposal of the same.” 3. During the course of hearing, the ld AR submitted that the assessee firm has also moved

DCIT, LUDHIANA vs. M/S INCITE HOMECARE PVT. LTD., LUDHIANA

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Diva Singh & Dr. B.R.R.Kumarassessment Year: 2011-12

Penalty proceedings u/s 271(l)(c) are initiated on this point for furnishing inaccurate particular income. 9.1. A perusal of the impugned order shows that considering the written submissions of the assessee and the arguments advanced, the CIT(A) deleted the addition holding as under : 14. I have carefully considered the appellant's various submission. I have also gone through

SMT. JAGJIT KAUR CHAWLA,MOHALI vs. DCIT, MOHALI

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

Section 250(6) of the Income Tax Act, 1961. 2. That on law, facts and circumstances of the case, the Worthy CIT (A) was not justified in confirming the action of Ld. AO of addition of Rs. 5,90,976/- u/s 36(l)(iii) in respect of following parties with respective average daily balances : Name of the Party Average daily

PUNJAB CHEMICALS & CROP. PROTECTION LTD.,CHANDIGARH vs. DCIT, CHANDIGARH

The appeals of the assessee are allowed for statistical purposes

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2008-09

Penalty proceedings u/s 271(l)(c) of the Income Tax Act, 1961 have been initiated separately for furnishing inaccurate particulars of income to the tune of Rs. 2,75,831/-. 4.2. The issue stands adjudicated by the order of the ITAT for the A.Y. 2006-07 which is as under: 3. The learned AR for the assessee at the outset

M/S PUNJAB CHEMICALS & CROP. PROTECTION LTD.,CHANDIGARH vs. ADDL. CIT, CHANDIGARH

The appeals of the assessee are allowed for statistical purposes

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2008-09

Penalty proceedings u/s 271(l)(c) of the Income Tax Act, 1961 have been initiated separately for furnishing inaccurate particulars of income to the tune of Rs. 2,75,831/-. 4.2. The issue stands adjudicated by the order of the ITAT for the A.Y. 2006-07 which is as under: 3. The learned AR for the assessee at the outset