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

249 of Income Tax Act, which provides\npowers to the 1d. Commissioner to condone the delay in filing\nthe appeal before the Commissioner. Similarly, it has been\nused in section 5 of Indian Limitation Act, 1963. Whenever\ninterpretation and construction of this expression has fallen\nfor consideration before Hon'ble High Court as well as before\nthe Hon'ble Supreme

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

249 of Income Tax Act, which provides\npowers to the 1d. Commissioner to condone the delay in filing\nthe appeal before the Commissioner. Similarly, it has been\nused in section 5 of Indian Limitation Act, 1963. Whenever\ninterpretation and construction of this expression has fallen\nfor consideration before Hon'ble High Court as well as before\nthe Hon'ble Supreme

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

249 of Income Tax Act, which provides\npowers to the 1d. Commissioner to condone the delay in filing\nthe appeal before the Commissioner. Similarly, it has been\nused in section 5 of Indian Limitation Act, 1963. Whenever\ninterpretation and construction of this expression has fallen\nfor consideration before Hon'ble High Court as well as before\nthe Hon'ble Supreme

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

249 of Income Tax Act, which provides\npowers to the 1d. Commissioner to condone the delay in filing\nthe appeal before the Commissioner. Similarly, it has been\nused in section 5 of Indian Limitation Act, 1963. Whenever\ninterpretation and construction of this expression has fallen\nfor consideration before Hon'ble High Court as well as before\nthe Hon'ble Supreme

SH. SATNAM SINGH,MOHALI vs. ITO, WARD 6(1), MOHALI

In the result, both the appeals of the Assessee are allowed

Bench: Shri Mahavir Singh & Shri Krinwant Sahay

B’, CHANDIGARH BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA Nos. 282 & 334/CHD/2023 Assessment Year : 2012-13 Satnam Singh, Vs. ITO, बनाम # 3079, Ward 9, Ward 6(4), Kharar, Mohali District Mohali, Punjab "थायी लेखा सं./PAN No: CDRPS2003M अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( HYBRID MODE ) "नधा"रती क" ओर से/Assessee by : Shri Parikshit Aggarwal

SH. SATNAM SINGH,MOHALI vs. ITO, WARD 6(4), MOHALI

In the result, both the appeals of the Assessee are allowed

Bench: Shri Mahavir Singh & Shri Krinwant Sahay

B’, CHANDIGARH BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA Nos. 282 & 334/CHD/2023 Assessment Year : 2012-13 Satnam Singh, Vs. ITO, बनाम # 3079, Ward 9, Ward 6(4), Kharar, Mohali District Mohali, Punjab "थायी लेखा सं./PAN No: CDRPS2003M अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( HYBRID MODE ) "नधा"रती क" ओर से/Assessee by : Shri Parikshit Aggarwal

ANIL KUMAR MITTAL H.NO. 143, DLF VALLEY PANCHKULA,PANCHKULA vs. THE INCOME TAX OFFICER WARD 6(1), LUDHIANA, PUNJAB

In the result, the appeal of the assessee is allowed

Bench: the Ld. CIT(A) who has since confirmed the order of the Ld. AO. Against the order of the Ld. CIT(A), the assessee is in appeal before us.3. During the course of hearing, the Ld. AR submitted that the notice under Section 148 dated 30/03/2019 has not been served on the assessee on his address and some other address has been mentioned in the notice which doesn't belong to the assessee. It was submitted that on inspection of the assessment records, it has been noted that the notice has been re

section 282 of the Act. However, in the case of assessee, no notices in relation to assessment proceedings were served upon the assessee on his correct address rather, all such service of notices was on the incorrect address. b. Further, for your goodself reference, the details and sequence of notices issued by the Ld. AO in relation to assessment proceedings