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)

section 153A only on the basis of some incriminating material unearthed during the course of search which is clearly absent in the present case. Regarding finding of the AO that the character of certificate as found in the locker is itself incriminating material as it has been issued by the unauthorized broker indulging into an illegal trading

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)

section 153A only on the basis of some incriminating material unearthed during the course of search which is clearly absent in the present case. Regarding finding of the AO that the character of certificate as found in the locker is itself incriminating material as it has been issued by the unauthorized broker indulging into an illegal trading

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)

section 153A only on the basis of some incriminating material unearthed during the course of search which is clearly absent in the present case. Regarding finding of the AO that the character of certificate as found in the locker is itself incriminating material as it has been issued by the unauthorized broker indulging into an illegal trading

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)

section 153A only on the basis of some incriminating material unearthed during the course of search which is clearly absent in the present case. Regarding finding of the AO that the character of certificate as found in the locker is itself incriminating material as it has been issued by the unauthorized broker indulging into an illegal trading

DCIT, CHANDIGARH vs. SMT. MANJIT KAUR, CHANDIGARH

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

B’, CHANDIGARH आयकर अपील सं./ ITA Nos. 45 to 47/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, & 2011-12 The DCIT, Central Circle-1, Smt. Manjit Kaur, बनाम Chandigarh #201, Sector 16-A, Chandigarh "थायी लेखा सं./PAN NO: AETPK0153M Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 20 to 22/CHD/2017 (In आयकर

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

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

B’, CHANDIGARH आयकर अपील सं./ ITA Nos. 45 to 47/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, & 2011-12 The DCIT, Central Circle-1, Smt. Manjit Kaur, बनाम Chandigarh #201, Sector 16-A, Chandigarh "थायी लेखा सं./PAN NO: AETPK0153M Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 20 to 22/CHD/2017 (In आयकर

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

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

B’, CHANDIGARH आयकर अपील सं./ ITA Nos. 45 to 47/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, & 2011-12 The DCIT, Central Circle-1, Smt. Manjit Kaur, बनाम Chandigarh #201, Sector 16-A, Chandigarh "थायी लेखा सं./PAN NO: AETPK0153M Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 20 to 22/CHD/2017 (In आयकर

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

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

B’, CHANDIGARH आयकर अपील सं./ ITA Nos. 45 to 47/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, & 2011-12 The DCIT, Central Circle-1, Smt. Manjit Kaur, बनाम Chandigarh #201, Sector 16-A, Chandigarh "थायी लेखा सं./PAN NO: AETPK0153M Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 20 to 22/CHD/2017 (In आयकर

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

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

B’, CHANDIGARH आयकर अपील सं./ ITA Nos. 45 to 47/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, & 2011-12 The DCIT, Central Circle-1, Smt. Manjit Kaur, बनाम Chandigarh #201, Sector 16-A, Chandigarh "थायी लेखा सं./PAN NO: AETPK0153M Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 20 to 22/CHD/2017 (In आयकर

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

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

B’, CHANDIGARH आयकर अपील सं./ ITA Nos. 45 to 47/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, & 2011-12 The DCIT, Central Circle-1, Smt. Manjit Kaur, बनाम Chandigarh #201, Sector 16-A, Chandigarh "थायी लेखा सं./PAN NO: AETPK0153M Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 20 to 22/CHD/2017 (In आयकर

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

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

B’, CHANDIGARH आयकर अपील सं./ ITA Nos. 45 to 47/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2009-10, & 2011-12 The DCIT, Central Circle-1, Smt. Manjit Kaur, बनाम Chandigarh #201, Sector 16-A, Chandigarh "थायी लेखा सं./PAN NO: AETPK0153M Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 C.O. Nos. 20 to 22/CHD/2017 (In आयकर

OSWAL POLYCOT (INDIA) PVT. LTD.,LUDHIANA vs. DCIT, CC-I, LUDHIANA

In the result, the appeal of the assessee in ITA No

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

153A of the Act, whereas no Notice under Section 143(2) of the Act had ever been issued against the Return of Income filed by the Appellant Company under Section 153C of the Act. Hence, the Assessment Order passed under Section 153A/143(3) of the Act should be quashed as no Search under Section

OSWAL POLYCOT (INDIA) PVT. LTD.,LUDHIANA vs. DCIT, CC-I, LUDHIANA

In the result, the appeal of the assessee in ITA No

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

153A of the Act, whereas no Notice under Section 143(2) of the Act had ever been issued against the Return of Income filed by the Appellant Company under Section 153C of the Act. Hence, the Assessment Order passed under Section 153A/143(3) of the Act should be quashed as no Search under Section

DCIT, CC-I, LUDHIANA vs. OSWAL POLYCOT (INDIA) PVT. LTD., LUDHIANA

In the result, the appeal of the assessee in ITA No

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

153A of the Act, whereas no Notice under Section 143(2) of the Act had ever been issued against the Return of Income filed by the Appellant Company under Section 153C of the Act. Hence, the Assessment Order passed under Section 153A/143(3) of the Act should be quashed as no Search under Section

DCIT, CC-I, LUDHIANA vs. OSWAL POLYCOT (INDIA) PVT. LTD., LUDHIANA

In the result, the appeal of the assessee in ITA No

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

153A of the Act, whereas no Notice under Section 143(2) of the Act had ever been issued against the Return of Income filed by the Appellant Company under Section 153C of the Act. Hence, the Assessment Order passed under Section 153A/143(3) of the Act should be quashed as no Search under Section

OSWAL POLYCOT (INDIA) PVT. LTD.,LUDHIANA vs. DCIT, CC-I, LUDHIANA

In the result, the appeal of the assessee in ITA No

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

153A of the Act, whereas no Notice under Section 143(2) of the Act had ever been issued against the Return of Income filed by the Appellant Company under Section 153C of the Act. Hence, the Assessment Order passed under Section 153A/143(3) of the Act should be quashed as no Search under Section

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

section 153C in the case of the assessee after duly\nrecording satisfaction that the seized documents belonged to the assessee and represented its\nundisclosed 11 income. In the absence of such compliance, the assessment so framed is without\njurisdiction and liable to be quashed.\n6. The Assessing Officer has relied upon various documents and digital data seized during\nthe

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

section 153C in the case of the assessee after duly\nrecording satisfaction that the seized documents belonged to the assessee and represented its\nundisclosed 11 income. In the absence of such compliance, the assessment so framed is without\njurisdiction and liable to be quashed.\n6. The Assessing Officer has relied upon various documents and digital data seized during\nthe