ITAT Chandigarh Bench
6,746 judgments
INCOME TAX OFFICER, LUDHIANA vs BALJINDER SINGH, LUDHIANA
SHRI RAJPAL YADAV (Vice President), SHRI KRINWANT SAHAY (Accountant Member)
SAVITA DALAL,JIND vs ITO, JIND
SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)
BALWANT SIINGH,BATHINDA vs DCITACIT(CEN)-2, CHANDIGARH
SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM Balwant Singh आयकर अपील सं. / ITA No. 850/Chd/2024 निर्धारण वर्ष / Assessment Years : 2017-18 H.No. 93-94, Model Town, Bathinda Punjab-151001 स्थायी लेखा सं./ PAN NO: BZAPS9230A अपीलार्थी/ Appellant निर्धारिती की ओर से/Assessee by : राजस्व की ओर से/ Revenue by : सुनवाई की तारीख / Date of Hearing: उदघोषणा की तारीख/Date of Pronouncement : आदेश/Order PER KRINWANT SAHAY (Accountant Member)
KWALITY OVERSEAS PRIVATE LIMITED,LUDHIANA vs DEPUTY COMMISSIONER OF INCOME TAX, LUDHIANA
SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 553/Chd/2024 निर्धारण वर्ष / Assessment Years : 2012-13 Kwality Overseas Private Limited 863, Industrial Area-A, Ludhiana बनाम The DCIT Ludhiana स्थायी लेखा सं./ PAN NO: AABCK6381J अपीलार्थी/Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/Assessee by : Shri Ashwani Kumar, C.A राजस्व की ओर से / Revenue by : Shri Manav Bansal, CIT, DR सुनवाई की तारीख / Date of Hearing : 07/08/2025 उदघोषणा की तारीख/Date
LAKHVIR KAUR,MOHALI vs DCIT/ACIT(CEN)-2, CHANDIGARH
LAKHVIR KAUR,MOHALI, CHANDIGARH vs DCIT/ACIT(CEN)-2 CHD, CHANDIGARH
DEEPIKA GARG, E-392, PHASE-VI, FOCAL POINT, LUDHIANA,LUDHIANA vs INCOME TAX OFFICER, WARD 1(1), LUDHIANA, JAO, THE INCOME TAX OFFICER, WARD 1(5), LUDHIANA, LUDHIANA
SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM Deepika Garg E-392, Phase-VI Focal Point, Ludhiana स्थायी लेखा सं./PAN NO: ACAPG4693H अपीलार्थी/Appellant आयकर अपील सं. / ITA No. 96/Chd/2025 निर्धारण वर्ष / Assessment Years : 2017-18 बनाम The ITO Ward-1(5), Ludhiana प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Sudhir Sehgal, Advocate राजस्व की ओर से / Revenue by : Shri Vivek Vardhan, Addl. CIT सुनवाई की तारीख/Date of Hearing : 29/07/2025 उदघोषणा की तारीख / D
GURINDERJIT SINGH, LUDHIANA,PUNJAB vs JAO THE INCOME TAX OFFICER, WARD 4(1), LUDHIANA, PUNJAB
SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)
GURINDERJIT SINGH, LUDHIANA,PUNJAB vs JAO THE INCOME TAX OFFICER WARD 4(1), LUDHIANA, PUNJAB
SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)
SATYAPAL SINGH CHAUHAN HUF,AMBALA CANTT vs INCOME TAX OFFICER, WARD-4 AMBALA, INCOME TAX OFFICE, AMBALA
SANJAY SINGAL (HUF),NEW DELHI vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH , CHANDIGARH
SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)
SANJAY SINGAL,NEW DELHI vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH
SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)
ANIKET SINGAL,NEW DELHI vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH
SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)
AARTI SINGAL,NEW DELHI vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH
SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)
AARTI SINGAL,NEW DELHI vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH
SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)
DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , LUDHIANA vs DEEPANKAR JAIN, LUDHIANA
SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)
BHUPESH GUPTA, NALAGARH,HIMACHAL PRADESH vs ACIT(CENTRAL CIRCLE), SHIMLA, HIMACHAL PRADESH
SHRI RAJPAL YADAV (Vice President), SHRI KRINWANT SAHAY (Accountant Member)
BHUPESH GUPTA, NALAGARH,HIMACHAL PRADESH vs ACIT (CENTRAL CIRCLE ), SHIMLA, HIMACHAL PRADESH
SHRI RAJPAL YADAV (Vice President), SHRI KRINWANT SAHAY (Accountant Member)
INCOME TAX OFFICER, LUDHIANA vs SANJEEV MALHOTRA, LUDHIANA
SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)
DEVI DAYAL,KAITHAL vs INCOME TAX OFFICER, WARD-1 , KAITHAL
the Commissioner. Similarly, it has been used in Section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon'ble High Court as well as before the Hon'ble Supreme Court, then, Hon'ble Court were unanimous in their conclusion that this expression is to be used liberally. We may make reference to the following observations of the Hon'ble Supreme Court from the decision in the case of Collector Land Acquisition Vs
