SANJEEV KUMAR GOYAL,FATEHABAD vs. DCIT, CC-2, LUDHIANA

In the result, the appeal of the assesse is allowed

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By The Order Of The Ld. Cit(A) Dt. 20/01/2023 In Appeal No. 10853/2018-19/It/Cit(A)-5/Ldh/2021-22 For The A.Y. 2019-20 Under Section 250(6) Of The Income Tax Act, 1961 Which Was Dismissed. Therefore The Present Second Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against The Aforesaid Order Dt. 20/01/2023 Which Is Hereinafter Referred To As The Impugned Order.

house property, profits and gains of business or profession, or capital gains, nor is it income from 'other sources' because the provisions of sections 69, 69A, 69B and 69C treat unexplained investments

DCIT, LUDHIANA vs. SH. INDERJIT SINGH BRAR, MOHALI

unexplained investment in properties. 6. The grievance of the Department in its appeal relates to the deletion of additions while the assessee is in appeal against the sustenance of addition made by the A.O. 7. Since the Ld. CIT(A) dealt with all the additions sustained and the deletions made simultaneously in the impugned order therefore we will also decide

DCIT, LUDHIANA vs. SH. INDERJIT SINGH BRAR, MOHALI

unexplained investment in properties. 6. The grievance of the Department in its appeal relates to the deletion of additions while the assessee is in appeal against the sustenance of addition made by the A.O. 7. Since the Ld. CIT(A) dealt with all the additions sustained and the deletions made simultaneously in the impugned order therefore we will also decide

SH. INDERJIT SINGH BRAR,BATHINDA vs. DCIT, LUDHIANA

unexplained investment in properties. 6. The grievance of the Department in its appeal relates to the deletion of additions while the assessee is in appeal against the sustenance of addition made by the A.O. 7. Since the Ld. CIT(A) dealt with all the additions sustained and the deletions made simultaneously in the impugned order therefore we will also decide

RAJIV KUMAR GOYAL,DHURI vs. DCIT, CC-2, LUDHIANA

In the result, the appeal of the assessee is allowed

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By Order Of The Ld. Cit(A) Dated 03/02/2023 In Appeal No. 10850/2018-19/It/Cit(A)-5/Ldh/2021-22 For A.Y. 2019-20 Under Section 250(6) Of The Income Tax Act, 1961 Which Was Dismissed. Therefore The Present Second Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against The Aforesaid Order Dt. 03/02/2023 Which Is Hereiafter Referred To As The Impugned Order. Factual Matrix 3. The Assessee Had For The Relevant Year I.E; A.Y. 2019-20 Was Also Engaged In The Same Business I.E; Manufacturing Of Pvc Pipes & Had Filed

house property, profits and gains of business or profession, or capital gains, nor as it income from "other sources" because the provisions of section 69, 69A, 69B and 69C treat unexplained investments