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4 results for “section 68”+ Section 3(1)(b)clear

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Key Topics

Section 41(1)2Section 54F2Section 260A2Addition to Income2Exemption2

OM PARKASH vs. COMMISSIONER OF INCOME TAX-1 AAYAKAR BHAWAN JALANDHAR

ITA/338/2019HC Punjab & Haryana30 Mar 2022

Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE PANKAJ JAIN

Section 133(6)Section 145(3)Section 41(1)Section 41(1)(a)Section 44A

3 these parties. The letters addressed to M/s Satish Surgical Works and Sanjeev Tweezers were received back undelivered with the postal remarks 'no such' person at this address. No reply was received from M/s Bansal Iron Traders, Jalandhar. As per the copies of account furnished by the assessee, there were following closing balances in the account of these parties

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

ITA/25/2023HC Punjab & Haryana
07 Nov 2023

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

Section 260A

3. The substantial questions of law of which are sought to be determined by the revenue read as under:- “(1) Whether on the facts and in the circumstances of the case, the Ld. Income Tax Appellate Tribunal has erred on facts NAVEEN NAGPAL 2023.11.15 12:21 I attest to the accuracy and authenticity of this order/judgment Chandigarh Neutral Citation

THE COMMISSIONER OF INCOME TAX NEW DELHI vs. MANJIT SINGH BAIDWAN

ITA/59/2023HC Punjab & Haryana09 May 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA

Section 54F

1. The pre wherein a s b ju L &M) HE HIGH COURT OF PUNJA CHANDIGAR ISSIONER OF INCOME TAX ( )-II, NEW DELHI Vs. NGH BAIDWAN **** HON’BLE MR. JUSTICE SAN HON’BLE MRS. JUSTICE SU **** Mrs. Urvashi Dhugga, Sr. Standi for the appellant. **** RAKASH SHARMA, J.(Oral) -2023 Application for condonation of wed and accordingly delay

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

B’ passed in ITA No.899/Chd/2019 dated 21.05.2020 (Annexure A-3). 2. Counsel for the appellant has pressed the following substantial question of law:- “(ii) Whether on the facts and in the circumstances of the case, the action of the authorities below is right in the law in allowing the appeal of the assessee by ignoring the fact that the donations