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4 results for “section 68”+ Section 13(1)clear

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Key Topics

Addition to Income3Section 260A2

PR. COMMISSIONER OF INCOME TAX-I, JALANDHAR vs. JOGINDER SINGH CHATHA

ITA/25/2023HC Punjab & Haryana07 Nov 2023

Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE HARPREET KAUR JEEWAN

Section 260A

13,83,849/- @ `44.61 per US$ in the said bank account during the financial year 2005-2006 and relevant to the assessment year 2006-2007. Similarly, there was another deposit of $226509.38 equivalent to `1,00,04,919/- @ of `44.17 per US$ in the year financial year 2006-2007 NAVEEN NAGPAL 2023.11.15 12:21 I attest to the accuracy

PR COMMISSIONER OF INCOME TAX (CENTRAL), GURGAON vs. M/S DHG MARKETING PVT.LTD

Appeal is dismissed

ITA/56/2019HC Punjab & Haryana15 May 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 132Section 132A
Section 143(2)
Section 147
Section 153
Section 153A
Section 260
Section 68

1) along with questionnaire were issued, which were duly replied by AJAY PRASHER 2023.06.02 09:44 I attest to the accuracy and integrity of this document ITA No.56 of 2019 (O&M) 2023:PHHC:077580-DB -2- the assessee. After considering the replies filed by the assessee, the Assessing Officer made addition amounting to Rs.4.15 crores, under Section 68

THE COMMISSIONER OF INCOME TAX EXEMPTIONS CHANDIGARH vs. M/S VISHAV MANAV RUHANI KENDRA

ITA/133/2021HC Punjab & Haryana20 Oct 2023

Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE HARPREET KAUR JEEWAN

Section 11(1)(d)Section 260A

68. It was further recorded by the Appellate Authority that the appellant was able to give particulars of persons who had donated the amounts and the donors were never examined by the Assessing Officer to prove otherwise and there was nothing to show that the specific direction to the donor had to be in writing as to how the donations

RANJIT SINGH GHUMAN vs. C I T

ITA/216/2007HC Punjab & Haryana17 May 2024

Bench: The Revenue Authorities That A Sum Of ` 5,00,000/- Was Still Due To Be Paid & Varinder Singh 2024.05.21 13:43 I Attest To The Accuracy & Authencity Of This Order/Judgment

Section 158

Section 158 BC (c) on 26.02.2002 by the CIT, Jalandhar and while making other VARINDER SINGH 2024.05.21 13:43 I attest to the accuracy and authencity of this order/judgment ITA No. 216 of 2007 -3- additions, ` 5,00,000/- have been added as undisclosed investment made to acquire the rights of his sister-in-law in the family property