31 Indermeet Bains v. Pr. CIT

94 ITR (Trib) 458Income Tax Appellate Tribunal2022#21650 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2022 to 2025.

Judgments citing 31 Indermeet Bains v. Pr. CIT

Smt. Teena Garg, Chandigarh vs. PCIT, Panchkula

In the result, appeal of the assessee is allowed

ITA 466/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh20 Feb 2025AY 2015-16

For Respondent: Shri Sudhir Sehgal, Advocate

Section 142(1)Section 143(2)Section 147Section 148Section 253Section 263

…ame is bad in law as per the Judgment of Hon'ble Punjab & Haryana High Court in the case of Sohana Woollen Mill reported in 296 ITR 238 and which have been followed by the Hon'ble Chandigarh Bench of the ITAT in the case of Sh. Surinder Pal Singh, reported in 94 ITR (Trib) 458 and other cases. 4. That the Appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard or disposed off. Note: During the course of hearing on 06/01/2025 the ground No. 3 is not pressed by Ld. AR. 3. Record of Hearing 3.1 The hearing in the matter took place before this Tribunal on 06/01/2025 when Ld…

Sh. Pardeep Kumar, Ambala vs. Principal Commissioner of Income Tax, Panchkula

In the result, the appeal of the assessee is allowed

ITA 72/CHANDI/2022[2011-12]Status: DisposedITAT Chandigarh04 Mar 2024AY 2011-12

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Kusum, CIT, DR

Section 142(1)Section 143(2)Section 147Section 263

…same is bad in law as per the Judgment of Hon’ble Punjab & Haryana High Court in the case of Sohana Woollen Mill reported in 296 ITR 238 and which have been followed by the Hon’ble Chandigarh Bench of the ITAT in the case of Sh.Surinder Pal Singh, reported in 94 ITR (Trib) 458 and other cases. 4. That the appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard or disposed off. 7. Briefly the facts of the case are that the case of the assessee was reopened on account of the reasons that there was certain cash deposits in the bank account maintained with SBI amounting to Rs.…

Smt. Indermeet Bains W/O Sh. D.S. Bains, Bathinda vs. Pr. Commissioner of Income Tax, Bathinda

The appeal of the assessee is disposed of in the term indicated as above

ITA 250/ASR/2019[2011-12]Status: DisposedITAT Amritsar19 Oct 2022AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir Sehgal & Sh. P.N. Arora, AdvFor Respondent: Sh. Amlendu Nath Misra, CIT DR

Section 143(3)Section 263

…of the Act. 25. Similarly view is held in the judgment of the CIT vs. Hindustan Marketing & Advertisement Co. Ltd. reported in 341 ITR 180 and Anil Kumar Sharma reported in 335 ITR 180 and Surinder Pal Singh reported in 31 Indermeet Bains v. Pr. CIT [2022] 94 ITR (Trib) 458 (Chd.) and also the judgment of the Amritsar Bench as relied upon by the Ld. Counsel of the assessee in the case of Sh. Jaswinder Singh and M/s. KBB Nuts Pvt. Ltd. as cited supra which are quite apt and relevant to the facts and the circumstances of the case. We have also gone through the judgment of the ‘Apex Court’ in the case of Sh.…

Smt. Kumari Shiwangi, Solan vs. Chief CIT (OSD), Shimla

The appeal of the assessee stands allowed

ITA 1380/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh22 Aug 2022AY 2014-15

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./Ita No.1380/Chd/2019 "नधा"रण वष" / Assessment Year :2014-15 Smt. Kumari Shiwangi, The Chief Cit((Osp), बनाम Mc Complex, Shimla Near Mohan Park, Solan Hp "थायीलेखासं./Pan No: Cvhps4283H अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Sarabjeet Singh, CIT DR

Section 143(3)Section 263Section 80Section 80CSection 80I

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ,च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकर अपील सं./ITA No.1380/CHD/2019 "नधा"रण वष" / Assessment Year :2014-15 Smt. Kumari Shiwangi, The Chief CIT((OSP), बनाम MC Complex, Shimla Near Mohan Park, Solan HP "थायीलेखासं./PAN NO: CVHPS4283H अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Sh. Sarabjeet Singh, CIT DR सुनवाई क" तार$ख/Date of Hearing : 03.08.2022 उदघोषणा क" तार$ख/Date of Pr…