JAMNA DASS NIKKAMAL JAIN SARAF PRIVATE LIMITED, LUDHIANA,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1, LUDHIANA, LUDHIANA

In the result, the appeal filed by Revenue is dismissed and the appeal filed by the Assessee is allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

148B, is non est in law being taken in a mechanical way. 13.1 In the light of propositions laid down in all these judgements, if we examine the facts of the present case, then it would reveal that more than 100 assessments have been sent to the ld. Addl. CIT for approval. It was not humanly possible

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA, LUDHIANA vs. M/S JAMNA DASS NIKKAMAL JAIN SARAF PVT. LTD., LUDHIANA

In the result, the appeal filed by Revenue is dismissed and the appeal filed by the Assessee is allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

148B, is non est in law being taken in a mechanical way. 13.1 In the light of propositions laid down in all these judgements, if we examine the facts of the present case, then it would reveal that more than 100 assessments have been sent to the ld. Addl. CIT for approval. It was not humanly possible

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , LUDHIANA vs. DEEPANKAR JAIN, LUDHIANA

In the result appeal of the Department is dismissed and Cross

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

section 148B and, thus, the assessment as framed by the AO vide order, dated 31.03.2024 is hereby quashed. We have also gone through the request for seeking approval of draft assessment order u/s 143(3) by the DCIT, CC-I, Ludhiana vide letter, dated 29.03.2024 and the said approval as sought u/s 143(3) was granted by the Addl

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. ROSHA ALLOYS PVT. LTD., MANDI GOBINDGARH

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

148B is illegal and unsustainable, as a single approval order\ndated 30.03.2023 was issued for all three assessment years—AYs\n2018-19 to 2020-21 vide letter no.2384.\n2.\nThat the approval granted under Section 151 of the Income Tax Act is\nbad in law, void ab initio and without proper application of mind, as there\nexists not only

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. ROSHA ALLOYS PVT. LTD., MANDI GOBINDGARH

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

148B is illegal and unsustainable, as a single approval order\ndated 30.03.2023 was issued for all three assessment years—AYs\n2018-19 to 2020-21 vide letter no.2384.\n2.\nThat the approval granted under Section 151 of the Income Tax Act is\nbad in law, void ab initio and without proper application of mind, as there\nexists not only

ROSHA ALLOYS P LIMITED, AMLOH ROAD, VILLAGE TURAN, MANDI GOBINDGARH,PUNJAB vs. DCIT CENTRAL CIRCLE 1, LUDHIANA, PUNJAB

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

148B is illegal and unsustainable, as a single approval order\ndated 30.03.2023 was issued for all three assessment years—AYs\n2018-19 to 2020-21 vide letter no.2384.\n2.\nThat the approval granted under Section 151 of the Income Tax Act is\nbad in law, void ab initio and without proper application of mind, as there\nexists not only

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. ROSHA ALLOYS PVT. LTD., MANDI GOBINDGARH

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

148B is illegal and unsustainable, as a single approval order\ndated 30.03.2023 was issued for all three assessment years—AYs\n2018-19 to 2020-21 vide letter no.2384.\n2.\nThat the approval granted under Section 151 of the Income Tax Act is\nbad in law, void ab initio and without proper application of mind, as there\nexists not only