M/S GANESH BUILDERS,PANCHKULA vs. DCIT, CC-1, CHANDIGARH

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

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

transfer the allotment in the name of new buyers and that is why, the assessee firm received booking slips in original and re-issued fresh booking slips in the name of new allottees. It is evident that no fresh booking slips were issued to new allottees. It is clear from the booking slips reproduced on page

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)

permanent and present address, mobile no. and landline number of residence, educational qualifications, since when working with the assessee firm, nature of job assigned and place of posting / work etc. were filed which was the requirement of the questionnaire. The assessee did not produce labour muster roll / employee attendance register. It was also pleaded that information regarding fixed assets, other

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)

permanent and present address, mobile no. and landline number of residence, educational qualifications, since when working with the assessee firm, nature of job assigned and place of posting / work etc. were filed which was the requirement of the questionnaire. The assessee did not produce labour muster roll / employee attendance register. It was also pleaded that information regarding fixed assets, other

SH. VIBHAV JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

transfer certificate is mentioned on the back of these certificates, which is in the name of assessee. i) The AO has not seized any incriminating material during search and making additions on account of sale of shares is against the Principles of Income Tax Laws. 4.11 It was submitted that the above facts clearly show that

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)

transfer certificate is mentioned on the back of these certificates, which is in the name of assessee. i) The AO has not seized any incriminating material during search and making additions on account of sale of shares is against the Principles of Income Tax Laws. 5.11 It was submitted that the above facts clearly show that

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)

transfer certificate is mentioned on the back of these certificates, which is in the name of assessee. i) The AO has not seized any incriminating material during search and making additions on account of sale of shares is against the Principles of Income Tax Laws. 5.11 It was submitted that the above facts clearly show that

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)

transfer certificate is mentioned on the back of these certificates, which is in the name of assessee. i) The AO has not seized any incriminating material during search and making additions on account of sale of shares is against the Principles of Income Tax Laws. 5.11 It was submitted that the above facts clearly show that

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)

transfer certificate is mentioned on the back of these certificates, which is in the name of assessee. i) The AO has not seized any incriminating material during search and making additions on account of sale of shares is against the Principles of Income Tax Laws. 5.11 It was submitted that the above facts clearly show that

LAKHVIR KAUR,MOHALI, CHANDIGARH vs. DCIT/ACIT(CEN)-2 CHD, CHANDIGARH

In the result, both the above appeals of the Assessee are\nallowed

transferred to the office of Ld. A.O. - ACIT- Central\nCircle II, Chandigarh vide order under section 127of the Income\nTax Act, 1961.\n5.2 Accordingly, assessment in the case under consideration\nhas been made u/s 153A r.w.s 143(3) of the Act, vide order dated\n31.03.2022 by the Ld. A.O.\n5.3 During the course of assessment for AY 2020-21, total

LAKHVIR KAUR,MOHALI vs. DCIT/ACIT(CEN)-2, CHANDIGARH

In the result, both the above appeals of the Assessee are\nallowed

transferred to the office of Ld. A.O. - ACIT- Central\nCircle II, Chandigarh vide order under section 127of the Income\nTax Act, 1961.\n5.2 Accordingly, assessment in the case under consideration\nhas been made u/s 153A r.w.s 143(3) of the Act, vide order dated\n31.03.2022 by the Ld. A.O.\n5.3 During the course of assessment for AY 2020-21, total