M/S KAUR SAIN SPINNING & WEAVING MILLS LTD.,LUDHIANA vs. ACIT, CC-II, LUDHIANA

In the result, appeal of the assessee is allowed

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपीलसं./Ita Nos. 1374/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 M/S Kaur Sain Spinning & बनाम The Acit, Weaving Mills Ltd., Central Circle-Ii, A-17, Phase Iii, Ludhiana Focal Point, Ludhiana "थायीलेखासं./Pan No: Aabck6909J अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing "नधा"रतीक"ओरसे/Assessee By : Shri Ashwani Kumar, Ca राज"वक"ओरसे/ Revenue By : Smt. Meenakshi Vohra, Addl. Cit सुनवाईक"तार"ख/Date Of Hearing : 18.01.2021 उदघोषणाक"तार"ख/Date Of Pronouncement : 16.04.2021 आदेश/Order Per R.L. Negi:

133(6) of the Act to M/s Real Time Consultants Pvt Ltd. however, the AO did not receive any response. Opportunity was also given to the assessee to prove the genuineness of the transaction. After ITA No. 1374-Chd-2019- M/s Kaur Sain Spinning & Weaving Mills Ltd., Ludhiana 3 hearing the authorized representative of the assessee, AO made addition

SBS BIOTECH UNIT II,SIRMOUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH

In the result, the appeal of the assessee is allowed

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

133(6) of the Income Tax Act, 1961 was issued to the assessee on 15.03.2021 for furnish the relevant documents/information on or before 18.03.2021, but no information/documents was filed by the assessee in response to abovementioned letters. 5. Findings of the AO: Since the genuineness of the excess claim amounting to Rs.10,91,16,920/- for deduction u/s 80IC

GURDISH KAUR KHULAR,JALANDHAR vs. ACIT( INTERNATIONAL TAXATION), CIRCLE, CHANDIGARH

In the result, appeal of the assessee is allowed

section 144 r.w.s 147 of the Act and made the addition of Rs. 35,01,000/-. 5. Being aggrieved the assessee carried the matter to the Ld. CIT(A) and furnished the written submission which reads as under: This is the case of assessee, individual, NRI residing in Surrey, Canada. Case was reopened u/s 147 of the Act, notice

SOCIETY FOR EDUCATION AND RESEARCH,JAGADHRI, YAMUNANGAR vs. DCIT(E) (CIRCLE-2), CHANDIGARH

In the result, ground no. 2 of the assessee’s appeal is allowed

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

133(6), the AO has rightly assumed jurisdiction under section 147 of the Act. Further, he relied on the orders of the lower authorities. 9. We have heard the rival contentions and purused the material available on record. In the instant case, the action of the AO in acquiring jurisdiction u/s 147 has been challenged by the assessee

KISSAN FATS LTD.,BATHINDA vs. DCIT, CC-1, LUDHIANA

In the result, the appeal of the assessee is allowed

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

section 133(6) about alleged purchases of Rs. 61,39,324 which is considered as escaped assessment; it is contended that “During the course of enquiry proceedings, notices u/s 133(6) of the I.T. Act were issued by the Assessing Officer to the assessee company after getting approval from the concerned higher authority. A copy of the letter

SADHU RAM GUPTA,DHURI, SANGRUR vs. ITO, WARD-1, MALERKOTLA, PUNJAB

In the result, both the appeals are allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 873 & 874/Chd/2025 "नधा"रण वष" / A.Y. : 2017-18 & 2020-21 Shri Sadhu Ram Gupta, The Ito, House No. 263, W.No. 15B, Vs Ward-1, Sangrur, Tehsil Mohalla Dhuri, Malerkotla. Sangrur. "थायी लेखा सं./Pan No: Addpg0223H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 23.07.2025 & 21.07.2025 Date Of Pronouncement : 12.08.2025 Physical Hearing O R D E R Per Rajpal Yadav, Vp

reassess ITA No.873&874/CHD/2025 A.Y.2017-18 and 2020-21 9 total income of such other person of such assessment year in the manner provided in section 153-A." 11. A bare perusal of this Section would reveal that it starts with a non obstante clause “not withstanding anything contained in Section” meaning thereby this Section has an over-riding effect over

SADHU RAM GUPTA,DHURI, SANGRUR vs. ITO, WARD-1, MALERKOTLA, PUNJAB

In the result, both the appeals are allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 873 & 874/Chd/2025 "नधा"रण वष" / A.Y. : 2017-18 & 2020-21 Shri Sadhu Ram Gupta, The Ito, House No. 263, W.No. 15B, Vs Ward-1, Sangrur, Tehsil Mohalla Dhuri, Malerkotla. Sangrur. "थायी लेखा सं./Pan No: Addpg0223H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 23.07.2025 & 21.07.2025 Date Of Pronouncement : 12.08.2025 Physical Hearing O R D E R Per Rajpal Yadav, Vp

reassess ITA No.873&874/CHD/2025 A.Y.2017-18 and 2020-21 9 total income of such other person of such assessment year in the manner provided in section 153-A." 11. A bare perusal of this Section would reveal that it starts with a non obstante clause “not withstanding anything contained in Section” meaning thereby this Section has an over-riding effect over

M/S TJR PROPERTIES PVT. LTD.,CHANDIGARH vs. ACIT, CC-2, CHANDIGARH

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

reassessment proceedings under Sections 147 and 148 of the IT Act. However, as noted above, all contentions of all parties are kept open in this context." 18. It has been contended that the Assessing Officer has wrongly made addition u/s 153A(l)(b) r.w.s. 143(3) of the Act ITA 3 &144/CHD/2023 A.Y. 2014-15 15 on the direction

ACIT, CC-2, CHANDIGARH vs. M/S TJR PROPERTIES PVT. LTD., CHANDIGARH

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

reassessment proceedings under Sections 147 and 148 of the IT Act. However, as noted above, all contentions of all parties are kept open in this context." 18. It has been contended that the Assessing Officer has wrongly made addition u/s 153A(l)(b) r.w.s. 143(3) of the Act ITA 3 &144/CHD/2023 A.Y. 2014-15 15 on the direction

RAVI MEHRA, 1121, SECTOR 10, PANCHKULA 134109, HARYANA,HARYANA vs. INCOME TAX OFFICER, WARD-3, PANCHKULA, HARYANA

In the result, the appeal of the assessee is allowed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

u/s 148 of the Act. Reliance in this regard is placed on the following judgments: a. Hon'ble Supreme Court in the case of ACIT vs. DHARIYA CONSTRUCTION COMPANY as reported in 236 CTR 226 in which it has been held as under: "Opinion of the DVO per se is not sufficient information for the purposes of reopening assessment under

JAMYANG KHYENTSE YESHI,KANGRA, HIMACHAL PRADESH vs. ACIT, DCIT, C.R. BUILDING, CHANDIGARH

The appeal of the assessee is partly allowed

Bench: The Ld. Cit(A). The Ld. Cit(A), After Calling For A Remand Report Under Rule 46A, Recorded The Following Findings (Para 5.1 To 5.5 Of The Appellate Order):

reassessment proceedings on the basis of information received by the Assessing Officer that cash deposits and credit-card payments aggregating to Rs. 42,57,319 were made in his Indian bank account during the relevant year. 2.1 The Assessing Officer reopened the case u/s 147 and made an addition of Rs. 42,57,319/-—comprising (i) cash deposits

M/S SADASHIV VENTURES,CHANDIGARH vs. DCIT, CIRCLE-1, CHANDIGARH

In the result, the appeal of the Assessee stands allowed

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 33/Chd/2024 "नधा"रण वष" / Assessment Year : 2011-12 M/S Sadashiv Ventures, Vs. The Dcit, बनाम Circle-1, Sco 9, Sector 7, Chandigarh Madhya Marg, Chandigarh "थायी लेखा सं./Pan No: Abufs6758C अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hering ) "नधा"रती क" ओर से/Assessee By : Shri Nikhil Goyal, Advocate & Shri Ashok Goyal, Ca राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 13.08.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 04.09.2024

133(6) of the I T Act, 1961 vide letters dated 24.11.2016 from M/s FRR Shares & Securities Ltd and M/s Radharamana Commodities Pvt Ltd. In response to which, information from both parties was received which was cross verified with the accounts of the assessee and it was found that the loss of Commodity Trading with M/s Radharaman Commodities

BANSAL RICE TRADERS,SANGRUR vs. ITO-WARD, SANGRUR

In the result, appeal of the assessee is allowed

133(6) of the Income Tax Act, 1961, to the Punjab Agro Grain Corporation, Sangrur and the Punjab Agro has verified that the only one amount of Rs.78466/- was credited in the account of appellant firm and Rs. 1569/- TDS was deducted for this payment. The same may kindly be accepted. The reliance was placed on the following case laws

WARYAM STEEL CASTINGS PRIVATE LIMITED,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA

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

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

reassessment proceedings have not been provided. 2. That the order dated 10.05.2024 passed u/s 250 of the Act by the National faceless Appeal Centre (NFAC). Delhi is against law and (acts on the (lie in as much as he was not justified to uphold the action of the Ld. Assessing Officer. Assessment Unit. Income Tax Department in restricting the addition

ASTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. WARYAM STEEL CASTING PRIVATE LIMITED, KANGANWAL ROAD

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

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

reassessment proceedings have not been provided. 2. That the order dated 10.05.2024 passed u/s 250 of the Act by the National faceless Appeal Centre (NFAC). Delhi is against law and (acts on the (lie in as much as he was not justified to uphold the action of the Ld. Assessing Officer. Assessment Unit. Income Tax Department in restricting the addition

SH. BIKRAMJIT SINGH,CHANDIGARH vs. PR. CIT-2, CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No.878/Chd/2019 "नधा"रणवष" / Assessment Year :2009-10 Shri Bikramjeet Singh, The Pcit-2, बनाम Sco 33, Sector 20-D, Chandigarh Chandigarh "थायीलेखासं./Pan No: Aeeps9345E अपीलाथ"/Appellant ""यथ"/Respondent

reassessment proceedings u/s 147 of the Act were initiated by the Assessing Officer (AO) on the assessee on the basis of information in his possession ITA No.878-Chd-2019 ShriBikramjeet Singh, Chandigarh 2 from Asstt. DIT (Investigation) Unit 1(3). Ahmedabad, that the assessee had availed contrived losses in share trading by resorting to Client Code Modification, to the tune of Rs.2

MALKIAT AGRO INDUSTRIES 01, CANTT ROAD, NABHA 147201, PUNJAB,PUNJAB vs. LOVISH SHELLEY THE DCIT CIRCLE MANDIGOBIND GARH JAO INCOME TAX OFFICER NABHA, PUNJAB

In the result, assessee’s appeal is allowed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

147. 10. It was argued before us that in reply to notice u/s 133(6) the source of bank deposit was shown out of cash sales and receipt of sundry debtors. No further query was made and the AO had merely relied upon the information available with him, which was not valid in view of the judgment

INCOME TAX OFFICER, MOHALI PUNJAB vs. TAJ LAND DEVELOPEFRS AND PROMOTERS PRIVATE LIMITED , SECTOR MOHALI PUNJAB

In the result, appeal is dismissed

section 147 are applicable to the facts of the case and,\ntherefore, the Assessment year under consideration is deemed to be case\nwhere the income chargeable to tax has escaped assessment.\n\n10. Thus, from the above said facts, it is very much obvious that the\nAssessing Officer has misled himself in recording wrong reason to believe that\nthe income

M/S BLUE COAST INFRASTRUCTURE DEVELOPMENT P. LTD.,SOLAN vs. DCIT, PARWANOO

In the result the appeal of the assessee is, hereby allowed and

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita No. 652/Chd/2017 "नधा"रणवष" / Assessment Year : 2008-09 M/S Blue Coast Infrastructure Vs. Dy. Commissioner Of Development P. Ltd., 7, Income Tax, Circle, बनाम Shopping Complex, Sector-1, Parwanoo Parwanoo, Distt. Solan, H.P.

133 A of the Income Tax Act 1961 from the office of DCIT Parwanoo. It has been gathered that you had purchased the land measuring 1,31,425 sq. mtrs out of 1,48,150 sq. mtrs in survey no. 87/1-A, Verem, Reis Magos, Goa from M/s Reis Magos Estates Pvt. Ltd on 26.f07.2001 by way of registered sale