DCIT, CC-I, LUDHIANA vs. OSWAL POLYCOT (INDIA) PVT. LTD., LUDHIANA

In the result, the appeal of the assessee in ITA No

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

35. The Ld. CIT(A) has placed reliance on the decision of Hon’ble Supreme Court in case of Isha Beevi Vs. TRO (supra) and held that the wrong reference to a section under which an order is made does not vitiate the assessment order but to see whether an order is valid or not has to be determined

OSWAL POLYCOT (INDIA) PVT. LTD.,LUDHIANA vs. DCIT, CC-I, LUDHIANA

In the result, the appeal of the assessee in ITA No

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

35. The Ld. CIT(A) has placed reliance on the decision of Hon’ble Supreme Court in case of Isha Beevi Vs. TRO (supra) and held that the wrong reference to a section under which an order is made does not vitiate the assessment order but to see whether an order is valid or not has to be determined

OSWAL POLYCOT (INDIA) PVT. LTD.,LUDHIANA vs. DCIT, CC-I, LUDHIANA

In the result, the appeal of the assessee in ITA No

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

35. The Ld. CIT(A) has placed reliance on the decision of Hon’ble Supreme Court in case of Isha Beevi Vs. TRO (supra) and held that the wrong reference to a section under which an order is made does not vitiate the assessment order but to see whether an order is valid or not has to be determined

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA, LUDHIANA vs. M/S JAMNA DASS NIKKAMAL JAIN SARAF PVT. LTD., LUDHIANA

In the result, the appeal filed by Revenue is dismissed and the appeal filed by the Assessee is allowed

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

reassessment not only. procedurally defective but also without jurisdiction. 33. Even we find while framing the assessment under section 143(3), the Assessing Officer (AO) has, on the last page of the assessment order, referred to an approval obtained from the supervisory authority. However, a bare perusal of this approval shows that it was obtained in reference

JAMNA DASS NIKKAMAL JAIN SARAF PRIVATE LIMITED, LUDHIANA,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1, LUDHIANA, LUDHIANA

In the result, the appeal filed by Revenue is dismissed and the appeal filed by the Assessee is allowed

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

reassessment not only. procedurally defective but also without jurisdiction. 33. Even we find while framing the assessment under section 143(3), the Assessing Officer (AO) has, on the last page of the assessment order, referred to an approval obtained from the supervisory authority. However, a bare perusal of this approval shows that it was obtained in reference

WINSOME TEXTILE INDUSTRIES LIMITED,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), CHANDIGARH, CHANDIGARH

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

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

reassessment proceedings even when intimation under section 143(1) had been issued.” 34. In case of Pr. CIT-6 Vs. Meenakshi Overseas (P) Ltd. (Supra), the Hon’ble Delhi High Court has held as under: “19. A perusal of the reasons as recorded by the AO reveals that there are three parts to it. In the first part

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. HOMELIFE BUILDCON PVT. LTD., LUDHIANA

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Lu

reassessment not only. procedurally defective but also without jurisdiction. 33. Even we find while framing the assessment under section 143(3), the Assessing Officer (AO) has, on the last page of the assessment order, referred to an approval obtained from the supervisory authority. However, a bare perusal of this approval 25 shows that it was obtained in reference

HOMELIFE BUILDCON PRIVATE LIMITED,SUNVIEW ENCLAVE, AYALI KALAN, LUDHIANA,PUNJAB vs. SMT. SAMANDEEP KAUR DCIT-CENTRAL CIRCLE-1, LUDHIANA, PUNJAB

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant बनाम The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 बनाम Homelife Buildcon Private Limited Sunview Enclave, Ayali

reassessment not only. procedurally defective but also without jurisdiction. 33. Even we find while framing the assessment under section 143(3), the Assessing Officer (AO) has, on the last page of the assessment order, referred to an approval obtained from the supervisory authority. However, a bare perusal of this approval 25 shows that it was obtained in reference

ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH

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

3) of the Act on account of mere “change of opinion”. 29. that the Reassessment cannot be initiated unless some new additional fact come on record leading to the belief of escapement of income. 30. That reasons recorded refers to “Perusal of records” or similar observations is indicative of the fact that the reassessment proceedings are initiated on reappraisal

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)

reassessment shall be issued by the Assessing Officer for the relevant assessment year or years unless- (a) the assessing officer has in his possession books of account or other documents or evidence which reveal that the income, represented in the form of asset, which has escaped assessment amounts to or is likely to amount fifty lakh rupees or more

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

In the result, this appeal of the Assessee stands dismissed

35,296/-.\n1.3 Aggrieved by the Assessment Order under section 143(3) r.w.s.263 and 144B\ndated 23.03.2022, the appellant filed an appeal before the Hon'ble CIT(A),\nNFAC on 22.04.2022. The first appeal proceedings are presently pending,\nwherein the appellant has already filed detailed written submissions on\n19.08.2025 in response to the notice under section 250 dated 07.08.2025.\n1.4

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

In the result, this appeal of the Assessee stands dismissed

35,296/-.\n1.3 Aggrieved by the Assessment Order under section 143(3) r.w.s.263 and 144B\ndated 23.03.2022, the appellant filed an appeal before the Hon'ble CIT(A),\nNFAC on 22.04.2022. The first appeal proceedings are presently pending,\nwherein the appellant has already filed detailed written submissions on\n19.08.2025 in response to the notice under section 250 dated 07.08.2025.\n1.4

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

In the result, this appeal of the Assessee stands dismissed

35,296/-.\n\n1.3 Aggrieved by the Assessment Order under section 143(3) r.w.s.263 and 144B\ndated 23.03.2022, the appellant filed an appeal before the Hon'ble CIT(A),\nNFAC on 22.04.2022. The first appeal proceedings are presently pending,\nwherein the appellant has already filed detailed written submissions on\n19.08.2025 in response to the notice under section 250 dated

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

In the result, this appeal of the Assessee stands dismissed

35,296/-.\n\n1.3 Aggrieved by the Assessment Order under section 143(3) r.w.s.263 and 144B\ndated 23.03.2022, the appellant filed an appeal before the Hon'ble CIT(A),\nNFAC on 22.04.2022. The first appeal proceedings are presently pending,\nwherein the appellant has already filed detailed written submissions on\n19.08.2025 in response to the notice under section 250 dated

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)

section 153A r.w.s 143(3) is bad in law. 6.3 It was submitted that it is a trite law that incriminating material must be detected as a result of search on the applicant and such incriminating material should be qua the addition proposed to be made against the applicant and in the present case there is no such incriminating material

J.K.EDUCATIONAL SOCIETY,JAMMU vs. INCOME TAX OFFICER (EXEMPTION), CHANDIGARH

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

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

35,186/- may not be taxed. Alternatively the addition made is very high & excessive. 12. That any other grounds of appeal which may be urged at the time of hearing of the appeal.” 3. Briefly the facts of the case are that the assessee society is a charitable society engaged in running of an Educational Institution and registered under section

J.K. EDUCATIONAL SOCIETY,JAMMU & KASHMIR vs. DCIT (EXEMPTION)-CIRCLE-1,, CHANDIGARH

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

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

35,186/- may not be taxed. Alternatively the addition made is very high & excessive. 12. That any other grounds of appeal which may be urged at the time of hearing of the appeal.” 3. Briefly the facts of the case are that the assessee society is a charitable society engaged in running of an Educational Institution and registered under section

J. K. EDUCATIONAL SOCIETY,JAMMU vs. DCIT, CIRCLE-1, CHANDIGARH

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

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

35,186/- may not be taxed. Alternatively the addition made is very high & excessive. 12. That any other grounds of appeal which may be urged at the time of hearing of the appeal.” 3. Briefly the facts of the case are that the assessee society is a charitable society engaged in running of an Educational Institution and registered under section