DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

transferred to the members or to these people or concerns and they had procured bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

transferred to the members or to these people or concerns and they had procured bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

transferred to the members or to these people or concerns and they had procured bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

transferred to the members or to these people or concerns and they had procured bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

transferred to the members or to these people or concerns and they had procured bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

transferred to the members or to these people or concerns and they had procured bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

transferred to the members or to these people or concerns and they had procured bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO

CT EDUCATIONAL SOCIETY,JALANDHAR vs. DCIT, CHANDIGARH

In the result, the appeal filed by the Assessee is Partly Allowed for\nStatistical Purposes as per the directions above

price and no\ninterest bearing loan was used for the purpose, the addition on such account is\nnot justified. Thus, for the shake of principle of natural justice the AO should also\nget an opportunity to examine the contention of the appellant and therefore, I\ndirect the AO to verify the claim of the appellant on this issue

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

172 /Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2017-18\n\n9\n\nBalbir Kumar HUF\n#554, Sector 8B\nU.T, Chandigarh\nबनाम\nThe ITO\nWard-1(3)\nU.T. Chandigarh\nस्थायी लेखा सं./PAN NO: AAGHB9232F\nअपीलार्थी/Appellant\n\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nMs. Shruti Khandelwal, Advocate (Virtual)\nShri Manav Bansal

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)

172/- on 24.06.2006, Rs. 16,032/- on 1.07.2006 and Rs. 6,610/- on 2.07.2006. On the other hand in regular books of account provided, during assessment proceedings, these cash payments are reflected on 15.03.2007, 14.03.2007, 2.02.2007 and on 6.02.2007 respectively. It means cash was paid from undisclosed sources which were later written in the regular books as per the convenience

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)

172/- on 24.06.2006, Rs. 16,032/- on 1.07.2006 and Rs. 6,610/- on 2.07.2006. On the other hand in regular books of account provided, during assessment proceedings, these cash payments are reflected on 15.03.2007, 14.03.2007, 2.02.2007 and on 6.02.2007 respectively. It means cash was paid from undisclosed sources which were later written in the regular books as per the convenience

SH. TARSEM SINGLA,LUDHIANA vs. DCIT, LUDHIANA

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2007-08 (U/S 263) Mr Amarjeet Dhall, Vs. The Cit, 2350,Dugri Urban Estate, Central Circle, Phase I, Ludhiana Ludhiana Pan No. Abmpd5923E Assessment Year : 2007-08 [U/S 153A / 143(3)]

transferred in the name of the assessee only after receiving full and final payment because there was no regular dealing between the parties to the deal. It was also submitted that the assessee had purchased agricultural land from two different 366 & 263-Chd/2012, 148 & 263 & 459-Chd/.2014 Sh. Amarjit Dhall & Sh.Tarsem Singla 5 sellers on different dates and not from

MR. AMARJEET DHALL,LUDHIANA vs. CIT, LUDHIANA

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2007-08 (U/S 263) Mr Amarjeet Dhall, Vs. The Cit, 2350,Dugri Urban Estate, Central Circle, Phase I, Ludhiana Ludhiana Pan No. Abmpd5923E Assessment Year : 2007-08 [U/S 153A / 143(3)]

transferred in the name of the assessee only after receiving full and final payment because there was no regular dealing between the parties to the deal. It was also submitted that the assessee had purchased agricultural land from two different 366 & 263-Chd/2012, 148 & 263 & 459-Chd/.2014 Sh. Amarjit Dhall & Sh.Tarsem Singla 5 sellers on different dates and not from

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

172, mentioned that the search was initiated on the basis of warrant of\nauthorization issued by the Principal Director of Investigation on 24.02.2020 as the\nbooks of accounts and other documents were suspected to be found at the premises\nof the director of the company, Kothi No. 140, Deepawali Enclave, New Delhi and\nstated that, the selection of the case

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

172, mentioned that the search was initiated on the basis of warrant of\nauthorization issued by the Principal Director of Investigation on 24.02.2020 as the\nbooks of accounts and other documents were suspected to be found at the premises\nof the director of the company, Kothi No. 140, Deepawali Enclave, New Delhi and\nstated that, the selection of the case

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

172, mentioned that the search was initiated on the basis of warrant of\nauthorization issued by the Principal Director of Investigation on 24.02.2020 as the\nbooks of accounts and other documents were suspected to be found at the premises\nof the director of the company, Kothi No. 140, Deepawali Enclave, New Delhi and\nstated that, the selection of the case

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

172, mentioned that the search was initiated on the basis of warrant of\nauthorization issued by the Principal Director of Investigation on 24.02.2020 as the\nbooks of accounts and other documents were suspected to be found at the premises\nof the director of the company, Kothi No. 140, Deepawali Enclave, New Delhi and\nstated that, the selection of the case

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

172 /Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2017-18\nBalbir Kumar HUF\n#554, Sector 8B\nU.T, Chandigarh\nबनाम\nThe ITO\nWard-1(3)\nU.T. Chandigarh\nस्थायी लेखा सं./PAN NO: AAGHB9232F\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nMs. Shruti Khandelwal, Advocate (Virtual)\nShri Manav Bansal, CIT, DR\nआयकर अपील सं