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

M/S RPA DEVELOPERS,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, all the appeals filed by the assessee are hereby allowed

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

B-IX/55, 1stFloor, III, Gur Mandi, Ludhiana Ludhiana "थायी लेखा सं./PAN NO: AAKFR2156C अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Pankaj Bhalla, CA राज"व क" ओर से/ Revenue by : Smt. Anita Sinha, CIT DR alongwith Sh. Bhupinder Singh, concerned DCIT. सुनवाई क" तार"ख/Date of Hearing : 27.09.2018 उदघोषणा क" तार"ख

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

SH. SANJEEV BHARADWAJ,LUDHIANA vs. ACIT, LUDHIANA

In the result, all the three appeals of the assessees are

Bench: Shri Sanjay Garg & Ms.Annapurna Gupta

B’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA Nos.483, 484 & 485/Chd/2014 (Assessment Years : 2003-04, 2005-06 & 2006-07) Sh.Sanjeev Bhardwaj, Vs. The A.C.I.T., 553/1/F. Gill Road, Circel-V, Miller Ganj, Ludhiana. Ludhiana. PAN: ABJPB9835E (Appellant) (Respondent) Appellant by : Shri Tej Mohan Singh, Proxy Counsel Respondent by : Shri Surinder Meena, JCIT Date of hearing

SH. SANJEEV BHARADWAJ,LUDHIANA vs. ACIT, LUDHIANA

In the result, all the three appeals of the assessees are

Bench: Shri Sanjay Garg & Ms.Annapurna Gupta

B’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA Nos.483, 484 & 485/Chd/2014 (Assessment Years : 2003-04, 2005-06 & 2006-07) Sh.Sanjeev Bhardwaj, Vs. The A.C.I.T., 553/1/F. Gill Road, Circel-V, Miller Ganj, Ludhiana. Ludhiana. PAN: ABJPB9835E (Appellant) (Respondent) Appellant by : Shri Tej Mohan Singh, Proxy Counsel Respondent by : Shri Surinder Meena, JCIT Date of hearing

SMT. SHALU SOOD,INDORE vs. DCIT, CC-II, LUDHIANA

In the result, all the appeals of the assessees are

Bench: Shri Sanjay Garg & Dr.B.R.R.Kumar

B,CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Dr.B.R.R.KUMAR, ACCOUNTANT MEMBER ITA Nos. 209 to 211/CHD/2018 Assessment Year: 2007-08 to 2009-10 Smt. Shalu Sood, Vs The DCIT, W/o Shri Satish Sood, Central Circle-II, RH-6, Scheme No.-54, Ludhiana. Vijay Nagar, Indore. PAN : ATIPS4729B Appellant by : Shri Nikhil Goyal Respondent by : Shri Manu Malik, CIT Date

DCIT, CENTRAL CIRCLE II, CHANDIGARH vs. M/S SAB UDYOG LIMITED, CHANDIGARH

In the result, both the appeals of the Revenue are hereby dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No. 979 & 980/CHD/2017 Assessment Years : 2007-08 & 2008-09 The DCIT, Vs. M/s SAB Udyog Limited,Central Circle-II SCO 49-50, Chandigarh Sector 26, Madhya Marg, Chandigarh PAN No. AAICS1499J (Appellant) (Respondent) Appellant by : Smt. Mona Mohanti, Sr.DR Respondent by : Sh. Ashwani Kumar

DCIT, CENTRAL CIRCLE II, CHANDIGARH vs. M/S SAB UDYOG LIMITED, CHANDIGARH

In the result, both the appeals of the Revenue are hereby dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No. 979 & 980/CHD/2017 Assessment Years : 2007-08 & 2008-09 The DCIT, Vs. M/s SAB Udyog Limited,Central Circle-II SCO 49-50, Chandigarh Sector 26, Madhya Marg, Chandigarh PAN No. AAICS1499J (Appellant) (Respondent) Appellant by : Smt. Mona Mohanti, Sr.DR Respondent by : Sh. Ashwani Kumar

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

In the result, appeal of the assessee is allowed

4 of the assessee’s paper book which is the copy of the reason recorded by the A.O. for issuing the notice under section 148 of the Act and read as under: Reasons for issue notice u/s 148 of Income Tax Act. 1961 As per Information available with this office M/s Bansal Rice Traders, Balial Road, Bhawanigarh has maintained bank

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

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

249 ITR 533, Bombay High Court ii. CIT Vs. Fr. Mullers Chartiable Institutions (2014) 363 ITR 230, Karnataka High Court iii. The above said view is further fortified by the Circular No.387, dated 6th of July, 1999, in which,it has been held as under:- Therefore, under such circumstances, taxing of entire surplus as per income and expenditure account

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

249 ITR 533, Bombay High Court ii. CIT Vs. Fr. Mullers Chartiable Institutions (2014) 363 ITR 230, Karnataka High Court iii. The above said view is further fortified by the Circular No.387, dated 6th of July, 1999, in which,it has been held as under:- Therefore, under such circumstances, taxing of entire surplus as per income and expenditure account

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

249 ITR 533, Bombay High Court ii. CIT Vs. Fr. Mullers Chartiable Institutions (2014) 363 ITR 230, Karnataka High Court iii. The above said view is further fortified by the Circular No.387, dated 6th of July, 1999, in which,it has been held as under:- Therefore, under such circumstances, taxing of entire surplus as per income and expenditure account

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

249 ITR 533, Bombay High Court ii. CIT Vs. Fr. Mullers Chartiable Institutions (2014) 363 ITR 230, Karnataka High Court iii. The above said view is further fortified by the Circular No.387, dated 6th of July, 1999, in which,it has been held as under:- Therefore, under such circumstances, taxing of entire surplus as per income and expenditure account

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

249 ITR 533, Bombay High Court ii. CIT Vs. Fr. Mullers Chartiable Institutions (2014) 363 ITR 230, Karnataka High Court iii. The above said view is further fortified by the Circular No.387, dated 6th of July, 1999, in which,it has been held as under:- Therefore, under such circumstances, taxing of entire surplus as per income and expenditure account