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

147, 148, 149, 151 and 153\nof the Act. If a search operation does not lead to detection of undisclosed income\nas defined in Chapter XIV-B of the Act, then no purpose would be served in\nreopening the assessment already completed. Also, if there is no detection of any\nundisclosed income, then there would be no need for pending

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

147, 148, 149, 151 and 153\nof the Act. If a search operation does not lead to detection of undisclosed income\nas defined in Chapter XIV-B of the Act, then no purpose would be served in\nreopening the assessment already completed. Also, if there is no detection of any\nundisclosed income, then there would be no need for pending

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

147, 148, 149, 151 and 153\nof the Act. If a search operation does not lead to detection of undisclosed income\nas defined in Chapter XIV-B of the Act, then no purpose would be served in\nreopening the assessment already completed. Also, if there is no detection of any\nundisclosed income, then there would be no need for pending

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

147, 148, 149, 151 and\n153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case\nof a conflict between the provisions of section 153C and the other sections as mentioned\nabove, the special provisions of section 153C will prevail over the other general\nprovisions of the Act. Even otherwise, it is settled

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)

price have already been mentioned therein and the assessment was duly framed under section 143(1) of the Act and thus it was a case of an unabated assessment. 6.1 It was submitted that the said disclosed income / documents cannot be treated as incriminating material. It was further submitted that there is no evidence or document which was found

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)

price have already been mentioned therein and the assessment was duly framed under section 143(1) of the Act and thus it was a case of an unabated assessment. 7.1 It was submitted that the said disclosed income / documents cannot be treated as incriminating material. It was further submitted that there is no evidence or document which was found

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)

price have already been mentioned therein and the assessment was duly framed under section 143(1) of the Act and thus it was a case of an unabated assessment. 7.1 It was submitted that the said disclosed income / documents cannot be treated as incriminating material. It was further submitted that there is no evidence or document which was found

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)

price have already been mentioned therein and the assessment was duly framed under section 143(1) of the Act and thus it was a case of an unabated assessment. 7.1 It was submitted that the said disclosed income / documents cannot be treated as incriminating material. It was further submitted that there is no evidence or document which was found

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)

price have already been mentioned therein and the assessment was duly framed under section 143(1) of the Act and thus it was a case of an unabated assessment. 7.1 It was submitted that the said disclosed income / documents cannot be treated as incriminating material. It was further submitted that there is no evidence or document which was found

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

147, 148, 149, 151 and\n153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case\nof a conflict between the provisions of section 153C and the other sections as mentioned\nabove, the special provisions of section 153C will prevail over the other general\nprovisions of the Act. Even otherwise, it is settled

SANJEEV AGGARWAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

147, 148, 149, 151 and\n153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case\nof a conflict between the provisions of section 153C and the other sections as mentioned\nabove, the special provisions of section 153C will prevail over the other general\nprovisions of the Act. Even otherwise, it is settled

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

147, 148, 149, 151 and\n153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case\nof a conflict between the provisions of section 153C and the other sections as mentioned\nabove, the special provisions of section 153C will prevail over the other general\nprovisions of the Act. Even otherwise, it is settled

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

147, 148, 149, 151 and\n153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case\nof a conflict between the provisions of section 153C and the other sections as mentioned\nabove, the special provisions of section 153C will prevail over the other general\nprovisions of the Act. Even otherwise, it is settled

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

147, 148, 149, 151 and\n153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case\nof a conflict between the provisions of section 153C and the other sections as mentioned\nabove, the special provisions of section 153C will prevail over the other general\nprovisions of the Act. Even otherwise, it is settled

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, CHANDIGARH , CHANDIGARH vs. MS SCOTT EDIL ADVANCE RESEARCH LABORATOTRIES AND EDUCATION LTD., , CHANDIGARH

147, 148, 149, 151 and\n153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case\nof a conflict between the provisions of section 153C and the other sections as mentioned\nabove, the special provisions of section 153C will prevail over the other general\nprovisions of the Act. Even otherwise, it is settled

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

147, 148, 149, 151 and\n153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case\nof a conflict between the provisions of section 153C and the other sections as mentioned\nabove, the special provisions of section 153C will prevail over the other general\nprovisions of the Act. Even otherwise, it is settled

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

147, 148, 149, 151 and\n153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case\nof a conflict between the provisions of section 153C and the other sections as mentioned\nabove, the special provisions of section 153C will prevail over the other general\nprovisions of the Act. Even otherwise, it is settled

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

147, 148, 149, 151 and\n153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case\nof a conflict between the provisions of section 153C and the other sections as mentioned\nabove, the special provisions of section 153C will prevail over the other general\nprovisions of the Act. Even otherwise, it is settled