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)

search and seizure action is carried out, the AO has to assess or reassess the total income of the assessee

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)

search and seizure action is carried out, the AO has to assess or reassess the total income of the assessee

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)

search and seizure action is carried out, the AO has to assess or reassess the total income of the assessee

SH. VIBHAV JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

search and seizure action is carried out, the AO has to assess or reassess the total income of the assessee

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)

search at the business premises of the assessee firm, various documents were found and impounded namely Annexures A1, A2 and A3. The Annexure A-1 contain copies of certain booking receipts issued by the assessee firm regarding some of the plots sold, sale deeds and affidavits of the buyers stating that they have further/ onwards sold the plot to some

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)

search at the business premises of the assessee firm, various documents were found and impounded namely Annexures A1, A2 and A3. The Annexure A-1 contain copies of certain booking receipts issued by the assessee firm regarding some of the plots sold, sale deeds and affidavits of the buyers stating that they have further/ onwards sold the plot to some

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

seizure, examine on oath any person who is found to be in\npossession or control of any books of account, documents, money, bullion, jewellery or\nother valuable article or thing and any such statement recorded of him may be used in\nevidence in any proceeding under the Act. Hence, as per the provisions of section 132(4),\nfor subjecting

DCIT, CC 1, CHANDIGARH , CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

The appeals of the revenue are treated as dismissed

seizure, examine on oath any person who is found to be in\npossession or control of any books of account, documents, money, bullion, jewellery or\nother valuable article or thing and any such statement recorded of him may be used in\nevidence in any proceeding under the Act. Hence, as per the provisions of section 132(4),\nfor subjecting

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

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

seizure case periodically. The ld. counsel argued that the approval under section 153D of the Act starts from the day of drafting of assessment order. He pointed out the relevant provision of section 153D, which reads as under:- “Prior approval necessary for assessment in cases of search or requisition. 153D. No order of assessment or reassessment

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

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

seizure case periodically. The ld. counsel argued that the approval under section 153D of the Act starts from the day of drafting of assessment order. He pointed out the relevant provision of section 153D, which reads as under:- “Prior approval necessary for assessment in cases of search or requisition. 153D. No order of assessment or reassessment

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

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

seizure case periodically. The ld. counsel argued that the approval under section 153D of the Act starts from the day of drafting of assessment order. He pointed out the relevant provision of section 153D, which reads as under:- “Prior approval necessary for assessment in cases of search or requisition. 153D. No order of assessment or reassessment

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

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

seizure case periodically. The ld. counsel argued that the approval under section 153D of the Act starts from the day of drafting of assessment order. He pointed out the relevant provision of section 153D, which reads as under:- “Prior approval necessary for assessment in cases of search or requisition. 153D. No order of assessment or reassessment

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

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

seizure case periodically. The ld. counsel argued that the approval under section 153D of the Act starts from the day of drafting of assessment order. He pointed out the relevant provision of section 153D, which reads as under:- “Prior approval necessary for assessment in cases of search or requisition. 153D. No order of assessment or reassessment

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

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

seizure case periodically. The ld. counsel argued that the approval under section 153D of the Act starts from the day of drafting of assessment order. He pointed out the relevant provision of section 153D, which reads as under:- “Prior approval necessary for assessment in cases of search or requisition. 153D. No order of assessment or reassessment

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

seizure, examine on oath any person who is found to be in\npossession or control of any books of account, documents, money, bullion, jewellery or\nother valuable article or thing and any such statement recorded of him may be used in\nevidence in any proceeding under the Act. Hence, as per the provisions of section 132(4),\nfor subjecting

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

seizure, examine on oath any person who is found to be in\npossession or control of any books of account, documents, money, bullion, jewellery or\nother valuable article or thing and any such statement recorded of him may be used in\nevidence in any proceeding under the Act. Hence, as per the provisions of section 132(4),\nfor subjecting

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

seizure, examine on oath any person who is found to be in\npossession or control of any books of account, documents, money, bullion, jewellery or\nother valuable article or thing and any such statement recorded of him may be used in\nevidence in any proceeding under the Act. Hence, as per the provisions of section 132(4),\nfor subjecting

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

seizure, examine on oath any person who is found to be in\npossession or control of any books of account, documents, money, bullion, jewellery or\nother valuable article or thing and any such statement recorded of him may be used in\nevidence in any proceeding under the Act. Hence, as per the provisions of section 132(4),\nfor subjecting