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)

seizure operation under section 132(1) were carried out at the residential and business premises of M/s Jain Amar Clothing Pvt. Ltd. Group of cases on 26/02/2016 and the assessee premises were also searched on the said date. Thereafter, the case of the assessee was centralized and notice under section 153(A) dt. 28/09/2016 was issued to the assessee

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)

seizure operation under section 132(1) were carried out at the residential and business premises of M/s Jain Amar Clothing Pvt. Ltd. Group of cases on 26/02/2016 and the assessee premises were also searched on the said date. Thereafter, the case of the assessee was centralized and notice under section 153(A) dt. 28/09/2016 was issued to the assessee

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)

seizure operation under section 132(1) were carried out at the residential and business premises of M/s Jain Amar Clothing Pvt. Ltd. Group of cases on 26/02/2016 and the assessee premises were also searched on the said date. Thereafter, the case of the assessee was centralized and notice under section 153(A) dt. 28/09/2016 was issued to the assessee

SH. VIBHAV JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

seizure operation under section 132(1) were carried out at the residential and business premises of M/s Jain Amar Clothing Pvt. Ltd. Group of cases on 26/02/2016 and the assessee premises were also searched on the said date. Thereafter, the case of the assessee was centralized and notice under section 153(A) dt. 28/09/2016 was issued to the assessee

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

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

seizure operation was carried out by the Department u/s 132 of the Act on 2.5.2012 at the business premises of the aforesaid Janta Group as well as residential premises of the promoters and directors of the company. It is pertinent to mention here that all the returns up to assessment year 2011-12 were filed before the date of search

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

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

seizure operation was carried out by the Department u/s 132 of the Act on 2.5.2012 at the business premises of the aforesaid Janta Group as well as residential premises of the promoters and directors of the company. It is pertinent to mention here that all the returns up to assessment year 2011-12 were filed before the date of search

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

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

seizure operation was carried out by the Department u/s 132 of the Act on 2.5.2012 at the business premises of the aforesaid Janta Group as well as residential premises of the promoters and directors of the company. It is pertinent to mention here that all the returns up to assessment year 2011-12 were filed before the date of search

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

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

seizure operation was carried out by the Department u/s 132 of the Act on 2.5.2012 at the business premises of the aforesaid Janta Group as well as residential premises of the promoters and directors of the company. It is pertinent to mention here that all the returns up to assessment year 2011-12 were filed before the date of search

DCIT, CHANDIGARH vs. SMT. MANJIT KAUR, CHANDIGARH

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

seizure operation was carried out by the Department u/s 132 of the Act on 2.5.2012 at the business premises of the aforesaid Janta Group as well as residential premises of the promoters and directors of the company. It is pertinent to mention here that all the returns up to assessment year 2011-12 were filed before the date of search

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

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

seizure operation was carried out by the Department u/s 132 of the Act on 2.5.2012 at the business premises of the aforesaid Janta Group as well as residential premises of the promoters and directors of the company. It is pertinent to mention here that all the returns up to assessment year 2011-12 were filed before the date of search

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

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

seizure operation was carried out by the Department u/s 132 of the Act on 2.5.2012 at the business premises of the aforesaid Janta Group as well as residential premises of the promoters and directors of the company. It is pertinent to mention here that all the returns up to assessment year 2011-12 were filed before the date of search

M/S AGYA RAM MANOHAR LAL,KHANNA vs. PR.CIT(CENTRAL), LUDHIANA

The appeal of the assessee is dismissed

seizure operations at business and residential premises has analyzed the salary payments not debited in the P&L account for A.Y. 2016-17 to 2018-19. Referring to Annexure-A5 which is a manual ledger containing employee/worker wise cash payments made during the financial year 2016-17, the AO has referred to Table B containing name, cash payment during

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

seizure action was again conducted at the office and residential premises of Shri R.K. Kedia Group on 13/06/2014 and all the evidences and findings of search action on SCS Group and other related groups were confronted to Shri R.K. Kedia who stated on oath that he had arranged LTCG accommodation entries for the various individuals of M/s BPSL Group

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

seizure action was again conducted at the office and residential premises of Shri R.K. Kedia Group on 13/06/2014 and all the evidences and findings of search action on SCS Group and other related groups were confronted to Shri R.K. Kedia who stated on oath that he had arranged LTCG accommodation entries for the various individuals of M/s BPSL Group

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

seizure action was again conducted at the office and residential premises of Shri R.K. Kedia Group on 13/06/2014 and all the evidences and findings of search action on SCS Group and other related groups were confronted to Shri R.K. Kedia who stated on oath that he had arranged LTCG accommodation entries for the various individuals of M/s BPSL Group

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

seizure action was again conducted at the office and residential premises of Shri R.K. Kedia Group on 13/06/2014 and all the evidences and findings of search action on SCS Group and other related groups were confronted to Shri R.K. Kedia who stated on oath that he had arranged LTCG accommodation entries for the various individuals of M/s BPSL Group

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

seizure action was again conducted at the office and residential premises of Shri R.K. Kedia Group on 13/06/2014 and all the evidences and findings of search action on SCS Group and other related groups were confronted to Shri R.K. Kedia who stated on oath that he had arranged LTCG accommodation entries for the various individuals of M/s BPSL Group

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

seizure action was again conducted at the office and residential premises of Shri R.K. Kedia Group on 13/06/2014 and all the evidences and findings of search action on SCS Group and other related groups were confronted to Shri R.K. Kedia who stated on oath that he had arranged LTCG accommodation entries for the various individuals of M/s BPSL Group