ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

801C on the profits earned on job work." The assessee is doing job work for M/s ITC Ltd. at Tahliwal. The assessee has provided the copy of agreement between M/s ITC Ltd., Kolkatta and M/s Cremica Agro Foods Ltd. dated 14th June, 2004. On the perusal of the agreement it is clear that the assessee is providing labour, electricity

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

801C on the profits earned on job work." The assessee is doing job work for M/s ITC Ltd. at Tahliwal. The assessee has provided the copy of agreement between M/s ITC Ltd., Kolkatta and M/s Cremica Agro Foods Ltd. dated 14th June, 2004. On the perusal of the agreement it is clear that the assessee is providing labour, electricity

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

801C on the profits earned on job work." The assessee is doing job work for M/s ITC Ltd. at Tahliwal. The assessee has provided the copy of agreement between M/s ITC Ltd., Kolkatta and M/s Cremica Agro Foods Ltd. dated 14th June, 2004. On the perusal of the agreement it is clear that the assessee is providing labour, electricity

ACIT, LUDHIANA vs. M/S MRS. BECTORS FOOD SPECIALTIES PVT. LTD., LUDHIANA

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

801C on the profits earned on job work." The assessee is doing job work for M/s ITC Ltd. at Tahliwal. The assessee has provided the copy of agreement between M/s ITC Ltd., Kolkatta and M/s Cremica Agro Foods Ltd. dated 14th June, 2004. On the perusal of the agreement it is clear that the assessee is providing labour, electricity

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

801C on the profits earned on job work." The assessee is doing job work for M/s ITC Ltd. at Tahliwal. The assessee has provided the copy of agreement between M/s ITC Ltd., Kolkatta and M/s Cremica Agro Foods Ltd. dated 14th June, 2004. On the perusal of the agreement it is clear that the assessee is providing labour, electricity

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

801C on the profits earned on job work." The assessee is doing job work for M/s ITC Ltd. at Tahliwal. The assessee has provided the copy of agreement between M/s ITC Ltd., Kolkatta and M/s Cremica Agro Foods Ltd. dated 14th June, 2004. On the perusal of the agreement it is clear that the assessee is providing labour, electricity

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

801C deduction. That the Appellant craves, leave for permission to add, amend, or alter any 3. ground of appeal at the time of hearing. Record of Hearing 15. The hearing in the matter took place before this Tribunal on 14/08/2024 and 27/08/2024 when both the Ld. AR for the assessee and Ld. DR for Revenue appeared before

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4,, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

801C deduction. That the Appellant craves, leave for permission to add, amend, or alter any 3. ground of appeal at the time of hearing. Record of Hearing 15. The hearing in the matter took place before this Tribunal on 14/08/2024 and 27/08/2024 when both the Ld. AR for the assessee and Ld. DR for Revenue appeared before

DY. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, FOCAL POINT

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

801C deduction. That the Appellant craves, leave for permission to add, amend, or alter any 3. ground of appeal at the time of hearing. Record of Hearing 15. The hearing in the matter took place before this Tribunal on 14/08/2024 and 27/08/2024 when both the Ld. AR for the assessee and Ld. DR for Revenue appeared before

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

801C deduction. That the Appellant craves, leave for permission to add, amend, or alter any 3. ground of appeal at the time of hearing. Record of Hearing 15. The hearing in the matter took place before this Tribunal on 14/08/2024 and 27/08/2024 when both the Ld. AR for the assessee and Ld. DR for Revenue appeared before

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, , AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

801C deduction. That the Appellant craves, leave for permission to add, amend, or alter any 3. ground of appeal at the time of hearing. Record of Hearing 15. The hearing in the matter took place before this Tribunal on 14/08/2024 and 27/08/2024 when both the Ld. AR for the assessee and Ld. DR for Revenue appeared before

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, - vs. ROCKMAN INDUSTRIES LTD, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

801C deduction. That the Appellant craves, leave for permission to add, amend, or alter any 3. ground of appeal at the time of hearing. Record of Hearing 15. The hearing in the matter took place before this Tribunal on 14/08/2024 and 27/08/2024 when both the Ld. AR for the assessee and Ld. DR for Revenue appeared before

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

801C deduction. That the Appellant craves, leave for permission to add, amend, or alter any 3. ground of appeal at the time of hearing. Record of Hearing 15. The hearing in the matter took place before this Tribunal on 14/08/2024 and 27/08/2024 when both the Ld. AR for the assessee and Ld. DR for Revenue appeared before

DCIT CIRCLE-4, LUDHIANA, LUDHIANA vs. ROCKMAN INDUSTRIES LTD, LUDHIANA

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

801C deduction. That the Appellant craves, leave for permission to add, amend, or alter any 3. ground of appeal at the time of hearing. Record of Hearing 15. The hearing in the matter took place before this Tribunal on 14/08/2024 and 27/08/2024 when both the Ld. AR for the assessee and Ld. DR for Revenue appeared before

SH. R.P. KAPUR,MANDI vs. PR. CIT, SHIMLA

In the result, the appeal of the assessee is allowed

Bench: Us.

2. The facts relating to the case are that for the impugned assessment year the income of the assessee had been assessed u/s 143(3) of the Act at Rs.72,89,920/-. Subsequently, on perusal of assessment record, the Ld. Pr.CIT noted that the assessment had been completed without proper enquiry and application of mind and the issues