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)

income or undisclosed property, and secondly, the reassessment can be made on the basis of the undisclosed income or undisclosed

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)

income or undisclosed property, and secondly, the reassessment can be made on the basis of the undisclosed income or undisclosed

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)

income or undisclosed property, and secondly, the reassessment can be made on the basis of the undisclosed income or undisclosed

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)

income or undisclosed property, and secondly, the reassessment can be made on the basis of the undisclosed income or undisclosed

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 LUDHIANA, LUDHIANA vs. AMARJIT SINGH , BATHINDA

In the result, Cross Objections of the assessee

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

undisclosed income is detected in a search operation that there would be assessment or reassessment, under the provisions of Chapter

DCIT, CC-II, CHANDIGARH vs. M/S DHG MARKETING PVT. LTD., CHANDIGARH

In the result the appeal filed by the revenue is

Bench: Ms Diva Singh & Ms. Annapurna Guptathe D.C.I.T., Vs. M/S Dhg Marketing Pvt. Ltd., Central Circle-Ii, Sco 49-50, Sector 26, Chandigarh. Chandigarh. Pan: Aadcd1364Q (Appellant) (Respondent)

income" has to be assessed or reassessed in six separate A.Vs., as opposed to assessing the "undisclosed income" in the scraped

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

undisclosed income is detected in a search operation that there would be\nassessment or reassessment, under the provisions of Chapter

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 LUDHIANA, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED , DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

undisclosed income is detected in a search operation that there would be\nassessment or reassessment, under the provisions of Chapter

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA , LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

undisclosed income is detected in a search operation that there would be\nassessment or reassessment, under the provisions of Chapter

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

undisclosed income is detected in a search operation that there would be\nassessment or reassessment, under the provisions of Chapter

ACIT, CIRCLE, PANCHKULA vs. SHRI SURINDER GARG, PANCHKULA

Bench: Us:

income reassessed taking note of the undisclosed income if any unearthed during search, the fetters to reopening, being removed by insertion

M/S AGGARWAL SALES,ZIRAKPUR vs. DCIT, CC, PATIALA

Bench: The High Court Of Bombay In The Case Of Cit Vs. M/S Murli Agro Products Ltd. (Supra), Wherein On The Issue Of Exercise Of Revisionary Powers By The Commissioner Of Income Tax U/S 263 Of The Act, On The Order Passed By The Assessing Officer Under Section 153A, It Was Contended By The Revenue That The Impugned Order Was Erroneous & Prejudicial To The Interest Of The Revenue Since The Assessing Officer Had Only Determined The Undisclosed Income & Not The Total Income Which Is The Mandate Of Section 153A .The Hon'Ble High Court, While Adjudicating The Issue, Dealt At Length With The Purpose Of Introduction Of The New Search Assessment Procedures, As Against The Earlier Block Assessment Procedures & Then Went On To Interpret The Proviso To Section 153A(1) & Held That It Is Only Pending Proceedings Which Are Abated On Initiation Of Proceedings Under Section 153A Of The Act, While The Assessments Which Have Attained Finality Cannot Be Disturbed Unless Materials Gathered In The Course Of Proceedings Under Section 153A Of The Act Established Otherwise.

income reassessed taking note of the undisclosed income if any unearthed during search, the fetters to reopening, being removed by insertion

M/S AGGARWAL SALES,ZIRAKPUR vs. DCIT, CC, PATIALA

Bench: The High Court Of Bombay In The Case Of Cit Vs. M/S Murli Agro Products Ltd. (Supra), Wherein On The Issue Of Exercise Of Revisionary Powers By The Commissioner Of Income Tax U/S 263 Of The Act, On The Order Passed By The Assessing Officer Under Section 153A, It Was Contended By The Revenue That The Impugned Order Was Erroneous & Prejudicial To The Interest Of The Revenue Since The Assessing Officer Had Only Determined The Undisclosed Income & Not The Total Income Which Is The Mandate Of Section 153A .The Hon'Ble High Court, While Adjudicating The Issue, Dealt At Length With The Purpose Of Introduction Of The New Search Assessment Procedures, As Against The Earlier Block Assessment Procedures & Then Went On To Interpret The Proviso To Section 153A(1) & Held That It Is Only Pending Proceedings Which Are Abated On Initiation Of Proceedings Under Section 153A Of The Act, While The Assessments Which Have Attained Finality Cannot Be Disturbed Unless Materials Gathered In The Course Of Proceedings Under Section 153A Of The Act Established Otherwise.

income reassessed taking note of the undisclosed income if any unearthed during search, the fetters to reopening, being removed by insertion

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. AVINASH SINGLA, KHANNA

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Rajpal Yaday & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 814 & 815/Chd/2023 "नधा"रण वष" / Assessment Years :2013-14 & 2014-15 Dcit, Vs. Avinash Singla, Central Circle-1, बनाम C-47, C.O Avinash Ludhiana Industries, Focal Point, Khanna "थायी लेखा सं./Pan No. Acypk9591N अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 15/Chd/2024 "नधा"रण वष" / Assessment Year : 2014-15 Dcit, Vs. Meenu Singla, बनाम Central Circle-1, C-47, C.O Avinash Ludhiana Industries, Focal Point, Khanna "थायी लेखा सं./Pan No.Afips6556G अपीलाथ"/Appellant ""यथ"/Respondent

reassess the ‘total income’ taking into consideration the incriminating material collected during the search and other material which would include income declared in the returns, if any, furnished by the assessee as well as the undisclosed

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

reassess the total income but by taking note of the undisclosed income if any, unearthed during the search. The legislative

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

reassess the total income but by taking note of the undisclosed income if any, unearthed during the search. The legislative

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

reassess the total income but by taking note of the undisclosed income if any, unearthed during the search. The legislative

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

reassess the total income but by taking note of the undisclosed income if any, unearthed during the search. The legislative