M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

section 40A(3) of Income Tax Act 1961 .Therefore, this amount of Rs 1,23,299/- is added back to the income of the assessee being unexplained cash credit since the same are not reflected in assessee's regular books of accounts on those relevant dates.. Since the above transaction also violated the provisions of section

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

section 40A(3) of Income Tax Act 1961 .Therefore, this amount of Rs 1,23,299/- is added back to the income of the assessee being unexplained cash credit since the same are not reflected in assessee's regular books of accounts on those relevant dates.. Since the above transaction also violated the provisions of section

ACIT, SANGRUR vs. M/S AGGARSAIN FIBRES LTD., SAMANA

In the result, appeal of the Department is allowed for statistical purposes

68,89,415.00 65,045 Mills, Sunam Total 2,29,84,991.00 2,20,913 All the aforesaid three parties are genuine and registered with Sales Tax Department of Punjab. The Learned Assessing officer has doubted the genuinenness of Sale transactions with these parties. We had submitted the details alongwith evidence regarding the genuineness of the parties and transactions

HAR NIHAL CHARITABLE TRUST,CHANDIGARH vs. CIT(EXEMPTION), CHANDIGARH

In the result, the appeal of the appellant Trust is allowed

Bench: Shri N.K. Saini & Shrir.L Negiआयकरअपीलसं./Ita No.258/Chd/2020 (U/S 12Aa (1)(B)(I) Har Nihal Charitable Trust, बनाम The Cit (Exemptions), H.No.68, Sector 5, Chandigarh Chandigarh 16009 (U.T) "थायीलेखासं./Pan No: Aabth4603D अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing "नधा"रतीक"ओरसे/Assessee By : Sh. Sudhir Sehgal, Advocate राज"वक"ओरसे/ Revenue By : Smt. C. Chandrakanta, Cit सुनवाईक"तार"ख/Date Of Hearing : 26.04.2021 उदघोषणाक"तार"ख/Date Of Pronouncement : 23.07.2021 आदेश/Order Per R.L. Negi:

68, Sector 5, Chandigarh Chandigarh 16009 (U.T) "थायीलेखासं./PAN NO: AABTH4603D अपीलाथ"/Appellant ""यथ"/Respondent Hearing through video Conferencing "नधा"रतीक"ओरसे/Assessee by : Sh. Sudhir Sehgal, Advocate राज"वक"ओरसे/ Revenue by : Smt. C. Chandrakanta, CIT सुनवाईक"तार"ख/Date of Hearing : 26.04.2021 उदघोषणाक"तार"ख/Date of Pronouncement : 23.07.2021 आदेश/Order Per R.L. Negi, Judicial Member: The appellant