M/S ANAND ENGINEERS & CONTRACTORS,SANGURUR vs. PR.CIT, PATIALA

In the result, all the appeals of the respective assessees stands allowed

148 of the Act and, thereafter, drew our attention to the various notices issued by the AO along with the questionnaires which were placed at pages 15 to 26 of the paper book. Our attention was further drawn to the replies furnished by the assessee in response to the said notices and questionnaires and which were placed at pages

M/S AMBEY ENGINEERS AND CONTRACTORS,NEW DELHI vs. PR.CIT, PATIALA

In the result, all the appeals of the respective assessees stands allowed

148 of the Act and, thereafter, drew our attention to the various notices issued by the AO along with the questionnaires which were placed at pages 15 to 26 of the paper book. Our attention was further drawn to the replies furnished by the assessee in response to the said notices and questionnaires and which were placed at pages

M/S CHENAB CONSTRUCTION,SANGRUR vs. PCIT, PATIALA

In the result, all the appeals of the respective assessees stands allowed

148 of the Act and, thereafter, drew our attention to the various notices issued by the AO along with the questionnaires which were placed at pages 15 to 26 of the paper book. Our attention was further drawn to the replies furnished by the assessee in response to the said notices and questionnaires and which were placed at pages

M/S GANGA CONSTRUCTIONS,SANGURUR vs. PCIT, PATIALA

In the result, all the appeals of the respective assessees stands allowed

148 of the Act and, thereafter, drew our attention to the various notices issued by the AO along with the questionnaires which were placed at pages 15 to 26 of the paper book. Our attention was further drawn to the replies furnished by the assessee in response to the said notices and questionnaires and which were placed at pages

M/S ADARSH CONSTRUCTIONS AND ENGINEERS,SANGRUR vs. PR.CIT, PATIALA

In the result, all the appeals of the respective assessees stands allowed

148 of the Act and, thereafter, drew our attention to the various notices issued by the AO along with the questionnaires which were placed at pages 15 to 26 of the paper book. Our attention was further drawn to the replies furnished by the assessee in response to the said notices and questionnaires and which were placed at pages

M/S HIMALYAN CONSTRUCTION AND ENGINEERS,SANGRUR vs. PCIT, PATIALA

In the result, all the appeals of the respective assessees stands allowed

148 of the Act and, thereafter, drew our attention to the various notices issued by the AO along with the questionnaires which were placed at pages 15 to 26 of the paper book. Our attention was further drawn to the replies furnished by the assessee in response to the said notices and questionnaires and which were placed at pages

M/S AMAR CONTRUCTION AND ENGINEER ,SANGRUR vs. PCTI, PATIALA

In the result, all the appeals of the respective assessees stands allowed

148 of the Act and, thereafter, drew our attention to the various notices issued by the AO along with the questionnaires which were placed at pages 15 to 26 of the paper book. Our attention was further drawn to the replies furnished by the assessee in response to the said notices and questionnaires and which were placed at pages

M/S HIND CONSTRUCTION ENGINEERS CONTRCTORS,SANGRUR vs. PR.CIT, PATIALA

In the result, all the appeals of the respective assessees stands allowed

148 of the Act and, thereafter, drew our attention to the various notices issued by the AO along with the questionnaires which were placed at pages 15 to 26 of the paper book. Our attention was further drawn to the replies furnished by the assessee in response to the said notices and questionnaires and which were placed at pages

M/S OM CONTRACTOR AND ENGINEERS,SANGRUR vs. PCIT, PATIALA

The appeals of the assessees stand allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadav

148 of the Act and, thereafter, drew our attention to the various notices issued by the AO along with the questionnaires which were placed at pages 16 to 26 of the paper book. Our attention was further drawn to the replies furnished by the assessee in response to the said notices and questionnaires and which were placed at pages

M/S MAA BHAGWATI ENTERPRISES,SANGRUR vs. PCIT, PATIALA

The appeals of the assessees stand allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadav

148 of the Act and, thereafter, drew our attention to the various notices issued by the AO along with the questionnaires which were placed at pages 16 to 26 of the paper book. Our attention was further drawn to the replies furnished by the assessee in response to the said notices and questionnaires and which were placed at pages

M/S OMKAR ENGINEER AND CONTRACTOR,SANGRUR vs. PCTI, PATIALA

The appeals of the assessees stand allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadav

148 of the Act and, thereafter, drew our attention to the various notices issued by the AO along with the questionnaires which were placed at pages 16 to 26 of the paper book. Our attention was further drawn to the replies furnished by the assessee in response to the said notices and questionnaires and which were placed at pages

M/S SHIV SHAKTI CONSTRUCTION,SANGRUR vs. PCIT, PATIALA

The appeals of the assessees stand allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadav

148 of the Act and, thereafter, drew our attention to the various notices issued by the AO along with the questionnaires which were placed at pages 16 to 26 of the paper book. Our attention was further drawn to the replies furnished by the assessee in response to the said notices and questionnaires and which were placed at pages

SURESH KUMAR,YAMUNANAGAR vs. ITO, W-4, YAMUNANAGAR

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

148, of the Income-tax Act, 1961 - Income escaping assessment - Sanction for issue of notice (Condition precedent) - Assessment year 2013-14 - Assessing Officer recorded reasons believing that income had escaped assessment - Commissioner recorded his satisfaction regarding reasons recorded by Assessing Office - Thereafter, reopening notice was issued - Assessee contended that approval was not recorded as per section 151 - It was noted

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. 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. 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. 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