SH. LACHHMAN DASS BANSAL,BARNALA vs. DCIT, CENTRAL CIRCLE, PATIALA

The appeal of the assessee is partly allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

transferred to Central Circle, Patiala vide notice, dated 21.10.20202. The assessee also requested vide letter, dated 04.11.2020 for copies of the statements recorded during survey, stock list as drawn and other documents. Thereafter, for the first time after more than 3 years, the notice was received from the Assessing Officer, Central Circle, Patiala, and the request was made

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

trust created wholly or partly for charitable or religious purposes or by an institution established wholly or partly for such purposes 45[or by an association or institution referred to in clause (21) or clause (23)46, or by a fund or trust or institution referred to in sub-clause (iv) or sub-clause (v) 47[or by any university

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

trust created wholly or partly for charitable or religious purposes or by an institution established wholly or partly for such purposes 45[or by an association or institution referred to in clause (21) or clause (23)46, or by a fund or trust or institution referred to in sub-clause (iv) or sub-clause (v) 47[or by any university

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

trust created wholly or partly for charitable or religious purposes or by an institution established wholly or partly for such purposes 45[or by an association or institution referred to in clause (21) or clause (23)46, or by a fund or trust or institution referred to in sub-clause (iv) or sub-clause (v) 47[or by any university

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

trust created wholly or partly for charitable or religious purposes or by an institution established wholly or partly for such purposes 45[or by an association or institution referred to in clause (21) or clause (23)46, or by a fund or trust or institution referred to in sub-clause (iv) or sub-clause (v) 47[or by any university

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

trust created wholly or partly for charitable or religious purposes or by an institution established wholly or partly for such purposes 45[or by an association or institution referred to in clause (21) or clause (23)46, or by a fund or trust or institution referred to in sub-clause (iv) or sub-clause (v) 47[or by any university

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

trust created wholly or partly for charitable or religious purposes or by an institution established wholly or partly for such purposes 45[or by an association or institution referred to in clause (21) or clause (23)46, or by a fund or trust or institution referred to in sub-clause (iv) or sub-clause (v) 47[or by any university

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

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

trust created wholly or partly for charitable or religious purposes or by an institution established wholly or partly for such purposes 45[or by an association or institution referred to in clause (21) or clause (23)46, or by a fund or trust or institution referred to in sub-clause (iv) or sub-clause (v) 47[or by any university

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

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

trust created wholly or partly for charitable or religious purposes or by an institution established wholly or partly for such purposes 45[or by an association or institution referred to in clause (21) or clause (23)46, or by a fund or trust or institution referred to in sub-clause (iv) or sub-clause (v) 47[or by any university

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

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

trust created wholly or partly for charitable or religious purposes or by an institution established wholly or partly for such purposes 45[or by an association or institution referred to in clause (21) or clause (23)46, or by a fund or trust or institution referred to in sub-clause (iv) or sub-clause (v) 47[or by any university

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

Trust ii) 170 ITR 28 (All) CIT V. Kashi Nath & Company iii) 171 ITR 141 (MP) CIT V. Ratlam Coal Asn. & Co. iv) 341 ITR 537 (Del) CIT v Vikas Polymers (pages 277-285 of JPB) “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

Trust ii) 170 ITR 28 (All) CIT V. Kashi Nath & Company iii) 171 ITR 141 (MP) CIT V. Ratlam Coal Asn. & Co. iv) 341 ITR 537 (Del) CIT v Vikas Polymers (pages 277-285 of JPB) “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

Trust ii) 170 ITR 28 (All) CIT V. Kashi Nath & Company iii) 171 ITR 141 (MP) CIT V. Ratlam Coal Asn. & Co. iv) 341 ITR 537 (Del) CIT v Vikas Polymers (pages 277-285 of JPB) “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

Trust ii) 170 ITR 28 (All) CIT V. Kashi Nath & Company iii) 171 ITR 141 (MP) CIT V. Ratlam Coal Asn. & Co. iv) 341 ITR 537 (Del) CIT v Vikas Polymers (pages 277-285 of JPB) “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

Trust ii) 170 ITR 28 (All) CIT V. Kashi Nath & Company iii) 171 ITR 141 (MP) CIT V. Ratlam Coal Asn. & Co. iv) 341 ITR 537 (Del) CIT v Vikas Polymers (pages 277-285 of JPB) “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

Trust ii) 170 ITR 28 (All) CIT V. Kashi Nath & Company iii) 171 ITR 141 (MP) CIT V. Ratlam Coal Asn. & Co. iv) 341 ITR 537 (Del) CIT v Vikas Polymers (pages 277-285 of JPB) “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

Trust ii) 170 ITR 28 (All) CIT V. Kashi Nath & Company iii) 171 ITR 141 (MP) CIT V. Ratlam Coal Asn. & Co. iv) 341 ITR 537 (Del) CIT v Vikas Polymers (pages 277-285 of JPB) “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India

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

Trust, yet it was admitted fact that no search\noperation was conducted in premises of assessee - Besides, no panchnama was\ndrawn in pursuance of warrant of authorization in name of assessee in his\nindividual capacity - Whether, on facts, conditions precedent for initiating\nproceedings under section 153A against assessee in his individual status were\nnot complied with and, therefore, impugned proceedings

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

Trust, yet it was admitted fact that no search\noperation was conducted in premises of assessee - Besides, no panchnama was\ndrawn in pursuance of warrant of authorization in name of assessee in his\nindividual capacity - Whether, on facts, conditions precedent for initiating\nproceedings under section 153A against assessee in his individual status were\nnot complied with and, therefore, impugned proceedings