SH. GURDEEP SINGH S/O SH. GURBACHAN SINGH,KURUKSHETRA vs. ITO, KURUKSHETRA

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2013-14

reassessment Order Passed by the Ld. AO without fulfilling the mandate of Section 147/148 of the Act. 6. Without prejudice to the aforesaid grounds of appeal of HUF and strictly in the alternative the Ld. CIT(A) has wrongly upheld the disallowance of exemption under section 54B on the grounds that investment in agricultural land has been made

SH. GURMEET SINGH S/O SH. GURBACHAN SINGH,KURUKSHETRA vs. ITO, KURUKSHETRA

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2013-14

reassessment Order Passed by the Ld. AO without fulfilling the mandate of Section 147/148 of the Act. 6. Without prejudice to the aforesaid grounds of appeal of HUF and strictly in the alternative the Ld. CIT(A) has wrongly upheld the disallowance of exemption under section 54B on the grounds that investment in agricultural land has been made

SHRI DINESH DUA,DELHI vs. DCIT, CHANDIGARH

In the result, the appeal of the assessee is treated as partly

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2008-09

section and a harmonious construction of the entire provision would lead to an irresistible conclusion that the word ‘assess’ has been used in the context of abated proceedings and ‘reassess’ has been used for completed assessment proceedings, which would not abate as they are not pending on the date of initiation of the search or making of requisition and which

SH.DINESH DUA,DELHI vs. DCIT, CHANDIGARH

In the result, the appeal of the assessee is treated as partly

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2008-09

section and a harmonious construction of the entire provision would lead to an irresistible conclusion that the word ‘assess’ has been used in the context of abated proceedings and ‘reassess’ has been used for completed assessment proceedings, which would not abate as they are not pending on the date of initiation of the search or making of requisition and which

SH. DINESH DUA,DELHI vs. DCIT, CHANDIGARH

In the result, the appeal of the assessee is treated as partly

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2008-09

section and a harmonious construction of the entire provision would lead to an irresistible conclusion that the word ‘assess’ has been used in the context of abated proceedings and ‘reassess’ has been used for completed assessment proceedings, which would not abate as they are not pending on the date of initiation of the search or making of requisition and which

AMARJIT SINGH MARWAHA ,SHIMLA vs. ITO, NATIONAL FACELESS APPEAL CENTRE, DELHI

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 1379/Chd/2025 "नधा"रण वष" / Assessment Year: 2013-14 Shri Amarjit Singh Marwaha, The Ito, Cottage No.1, Sadhora, Vs Ward-1, Mashobra, Baldeyan, Shimla. Shimla. "थायी लेखा सं./Pan No: Aeepm0161N अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Vishal Mohan Sr.Advocate, With Shri Abhinav Bijwaria, Advocate Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 21.01.2026 Date Of Pronouncement : 28.01.2026

54F. The ld. AO has allowed this claim of the assessee of Rs.12,05,148/-. The AO, thereafter, worked out the balance amount at Rs.16,59,852/- He has made addition of this amount. The case of the ld. counsel for the assessee is that since this amount was deposited in a Long Term Capital Gain account

SIKANDER SINGH MALUKA,MOHALI vs. ITO, MOHALI

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

Bench: Shri Sanjay Garg & Ms. Annapurna Guptathe I.T.O., Vs. Sh.Sikandar Singh Maluka, Ward 5(1), # 1370, Sector 40-B, Chandigarh. Chandigarh Pan: Abzpm7206N & Sh.Sikandar Singh Maluka, Vs. The I.T.O., # 1370, Sector 40-B, Ward 5(2), Chandigarh. Chandigarh Pan: Abzpm7206N

section 147 of the Act has now been initiated as per the provisions of the Act after obtaining the approval from the competent Authority. 4. In the light of facts adduced above, it is therefore evident that notice u/s 148 of the I.T. Act, dated 26/28.3.2014 was issued after obtaining mandatory sanction from appropriate authority i.e. JCIT, Range-V, Chandigarh