6. C. S. Atwal v. CIT Ludhiana & Another

59 Taxmann.com 359High Court2015#6696 most cited

What is 6. C. S. Atwal v. CIT Ludhiana & Another authority for?

Capital gains are taxable only when there is a transfer of property, and not merely on the execution of an agreement for sale. The registration of an agreement for sale is crucial for determining the nature and taxability of the transaction.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

C. S. Atwal v. CIT · section 45(1) · section 2(47)(v) · section 53A · joint development agreement · capital gains taxability · agreement for sale · registered sale deed · transfer of property

Sections most often in play

Section 147Section 132Section 69Section 115BBESection 143(3)Section 133ASection 148Section 148B

Issues it is cited on

section 45(1)section 2(47)(v)section 53asection 53joint development agreementcircle ratesection 2(47)section 17section 45section 145(3)documents seizedescapement of income

Judgments citing 6. C. S. Atwal v. CIT Ludhiana & Another

Yash Pal, Kaithal vs. ITO, Ward-2, Kaithal

In the result, the assessee’s appeal ITA No

ITA 76/CHANDI/2026[2017-18]Status: DisposedITAT Chandigarh22 Jul 2026AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं. / Ita No.76/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) M/S Homelife Buildcon Pvt. Ltd. Dcit – Central Circle - 1 बनाम/ Sunview Enclave, Ayali Kalan Sco 1-6, 3Rd Floor, Ludhiana, Punjab – 142027 Opposite Bvm School Vs. Kitchlu Nagar, Ludhiana "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabch-5690-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / Ita No.191/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) Dcit – Central Circle - 1 M/S Homelife Buildcon Pvt. Ltd. बनाम/ Sco 1-6, 3Rd Floor, Sunview Enclave, Ayali Kalan Opposite Bvm School Ludhiana, Punjab - 142027 Vs. Kitchlu Nagar Ludhiana "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabch-5690-M (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Sh. Sudhir Sehgal (Advocate) – Ld. Ar Revenue By : Sh. Manav Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 24-03-2026 घोषणाकीतारीख /Date Of Pronouncement 08-04-2026 : आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Cross-Appeals For Assessment Year (Ay) 2020-21 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-5. Ludhiana

For Appellant: Sh. Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) – Ld. DR
Section 147Section 69BSection 69C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं. / ITA No.76/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) M/s Homelife Buildcon Pvt. Ltd. DCIT – Central Circle - 1 बनाम/ Sunview Enclave, Ayali Kalan SCO 1-6, 3rd Floor, Ludhiana, Punjab – 142027 Opposite BVM School Vs. Kitchlu Nagar, Ludhiana "ायीलेखासं./जीआइआरसं./PAN/GIR No. AABCH-5690-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / ITA No.191/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) DCIT – Centra…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Homelife Buidlcon Pvt. Ltd., Ludhiana

In the result, the assessee’s appeal ITA No

ITA 191/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh08 Apr 2026AY 2020-21

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं. / Ita No.76/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) M/S Homelife Buildcon Pvt. Ltd. Dcit – Central Circle - 1 बनाम/ Sunview Enclave, Ayali Kalan Sco 1-6, 3Rd Floor, Ludhiana, Punjab – 142027 Opposite Bvm School Vs. Kitchlu Nagar, Ludhiana "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabch-5690-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / Ita No.191/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) Dcit – Central Circle - 1 M/S Homelife Buildcon Pvt. Ltd. बनाम/ Sco 1-6, 3Rd Floor, Sunview Enclave, Ayali Kalan Opposite Bvm School Ludhiana, Punjab - 142027 Vs. Kitchlu Nagar Ludhiana "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabch-5690-M (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Sh. Sudhir Sehgal (Advocate) – Ld. Ar Revenue By : Sh. Manav Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 24-03-2026 घोषणाकीतारीख /Date Of Pronouncement 08-04-2026 : आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Cross-Appeals For Assessment Year (Ay) 2020-21 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-5. Ludhiana

For Appellant: Sh. Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) – Ld. DR
Section 147Section 69BSection 69C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं. / ITA No.76/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) M/s Homelife Buildcon Pvt. Ltd. DCIT – Central Circle - 1 बनाम/ Sunview Enclave, Ayali Kalan SCO 1-6, 3rd Floor, Ludhiana, Punjab – 142027 Opposite BVM School Vs. Kitchlu Nagar, Ludhiana "ायीलेखासं./जीआइआरसं./PAN/GIR No. AABCH-5690-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / ITA No.191/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) DCIT – Centra…

Devi Dayal, Kaithal vs. Income Tax Officer, Ward-1, Kaithal

In the result, appeal is allowed

ITA 899/CHANDI/2024[2008-09]Status: DisposedITAT Chandigarh08 Sept 2025AY 2008-09

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 899/Chd/2024 "नधा"रण वष" / Assessment Year: 2008-09 Shri Devi Dayal, Vs The Ito, Pundri Anaj Mandi, Ward – 1, Kaithal-Haryana 136026. Kaithal. "थायी लेखा सं./Pan No: Aajpd5851H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca & Ms. Shruti Khandelwal, Advocate Revenue By : Shri Manav Bansal, Cit, Dr Date Of Hearing : 30.07.2025 Date Of Pronouncement : 08.09.2025

For Appellant: Shri Parikshit Aggarwal, CA and Ms. Shruti Khandelwal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 249Section 253Section 3Section 5

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 899/CHD/2024 "नधा"रण वष" / Assessment Year: 2008-09 Shri Devi Dayal, Vs The ITO, Pundri Anaj Mandi, Ward – 1, Kaithal-Haryana 136026. Kaithal. "थायी लेखा सं./PAN NO: AAJPD5851H अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Parikshit Aggarwal, CA and Ms. Shruti Khandelwal, Advocate Revenue by : Shri Manav Bansal, CIT, DR Date of Hearing : 30.07.2025 Date of Pronouncement : 08.09.2025 P…

Homelife Buildcon Private Limited, Sunview Enclave, Ayali Kalan, Ludhiana, Punjab vs. Smt. Samandeep Kaur DCIT-Central Circle-1, Ludhiana, Punjab

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

ITA 880/CHANDI/2024[2021-2022]Status: DisposedITAT Chandigarh17 Jul 2025AY 2021-2022

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant बनाम The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 बनाम Homelife Buildcon Private Limited Sunview Enclave, Ayali

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Kapoor, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 115BSection 153D

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 880/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 Homelife Buildcon Private Limited बनाम The DCIT Sunview Enclave, Ayali Kalan, Central Circle-1 Ludhiana, Punjab-142027 Ludhiana, Punjab "ायी लेखा सं./PAN NO: AABCH5690M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 1036/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 The DCI…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Homelife Buildcon Pvt. Ltd., Ludhiana

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

ITA 1036/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh17 Jul 2025AY 2021-22

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Lu

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Kapoor, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 115BSection 153D

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 880/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 Homelife Buildcon Private Limited बनाम The DCIT Sunview Enclave, Ayali Kalan, Central Circle-1 Ludhiana, Punjab-142027 Ludhiana, Punjab "ायी लेखा सं./PAN NO: AABCH5690M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 1036/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 The DCI…

Assistant Commissioner of Income Tax (Central Circle), Jammu vs. Anita Kapahi, Jammu

In the result, the appeal of the revenue is dismissed being devoid of merits

ITA 557/ASR/2024[2019-20]Status: DisposedITAT Amritsar29 May 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. P. N. Arora, Adv
Section 131Section 132Section 133ASection 143(3)Section 250(6)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER I.T.A. No. 557/Asr/2024 Assessment Year: 2019-20 Assistant Commissioner of Income Vs. Smt. Anita Kapahi, Tax (Central Circle), Jammu 103, CA/D, Green Belt, Jammu-180001 J & K. [PAN: ADCPK 6700G] (Respondent) (Appellant) Appellant by : Sh. P. N. Arora, Adv. : Respondent by Sh. Manpreet Singh Duggal, Sr. D.R. Date of Hearing : 19.03.2025 Date of Pronouncement : 29.05.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the revenue against t…

Devidayal Aluminium Industries (P) Ltd., New Delhi vs. DCIT, Ghaziabad

ITA 4610/DEL/2016[2008-09]Status: DisposedITAT Delhi08 Jan 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 143(3)Section 147Section 2(47)Section 221(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 3850 to 3852, 3854/Del/2016 Assessment Years: 2007-08 to 2009-10 & 2011-12 With ITA Nos. 4296 & 4297/Del/2016 Assessment Years: 2012-13 & 2013-14 With ITA Nos. 4791 to 4796 /Del/2016 Assessment Years: 2007-08 to 2012-13 Vs. M/s. Devidayal Aluminium Dy. CIT, Circle-1, Industries Pvt. Ltd., Ghaziabad C/o- Hotel Gopal Plaza, Choti Bazaria, Railway Road, Ghaziabad PAN :AAACD6390F (Appellant) (Respondent) With ITA Nos. 4609 to 4614/Del/2016 Assessment Yea…

Devidayal Aluminium Industries (P) Ltd., New Delhi vs. DCIT, Ghaziabad

ITA 4609/DEL/2016[2007-08]Status: DisposedITAT Delhi08 Jan 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 143(3)Section 147Section 2(47)Section 221(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 3850 to 3852, 3854/Del/2016 Assessment Years: 2007-08 to 2009-10 & 2011-12 With ITA Nos. 4296 & 4297/Del/2016 Assessment Years: 2012-13 & 2013-14 With ITA Nos. 4791 to 4796 /Del/2016 Assessment Years: 2007-08 to 2012-13 Vs. M/s. Devidayal Aluminium Dy. CIT, Circle-1, Industries Pvt. Ltd., Ghaziabad C/o- Hotel Gopal Plaza, Choti Bazaria, Railway Road, Ghaziabad PAN :AAACD6390F (Appellant) (Respondent) With ITA Nos. 4609 to 4614/Del/2016 Assessment Yea…

Shri Barjinderpal Singh Bhullar, Mohali vs. Income Tax Officer Ward- 1 (3), Bathinda

Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 672/ASR/2019[2008-09]Status: DisposedITAT Amritsar21 Feb 2022AY 2008-09

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Trilochan Singh PS Khalsa, DR
Section 142(1)Section 147Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. RAVISH SOOD, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. Nos. 671 & 672/(Asr)/2019 Assessment Year: 2008-09 Brijinderpal Singh Bhullar Vs. The Income Tax Officer, H. No. 2382, Sector 71, Ward-1(3), Bathinda S.A.S. Nagar, Mohali [PAN: EFLPB 2067E] (Appellant) (Respondent) Appellant by : Sh. P. N. Arora, Adv. Respondent by : Sh. Trilochan Singh PS Khalsa, DR Date of Hearing: 24.12.2021 Date of Pronouncement: 21.02.2022 ORDER PER RAVISH SOOD, JM The present appeals filed by the assessee are directed against t…

Shri Brijinderpal Singh Bhullar, Mohali vs. Income Tax Officer Ward- 1 (3), Bathinda

Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 671/ASR/2019[2008-09]Status: DisposedITAT Amritsar21 Feb 2022AY 2008-09

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Trilochan Singh PS Khalsa, DR
Section 142(1)Section 147Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. RAVISH SOOD, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. Nos. 671 & 672/(Asr)/2019 Assessment Year: 2008-09 Brijinderpal Singh Bhullar Vs. The Income Tax Officer, H. No. 2382, Sector 71, Ward-1(3), Bathinda S.A.S. Nagar, Mohali [PAN: EFLPB 2067E] (Appellant) (Respondent) Appellant by : Sh. P. N. Arora, Adv. Respondent by : Sh. Trilochan Singh PS Khalsa, DR Date of Hearing: 24.12.2021 Date of Pronouncement: 21.02.2022 ORDER PER RAVISH SOOD, JM The present appeals filed by the assessee are directed against t…

Faiza Hemeed, Chennai vs. ITO, International Taxation, Ward-1(2), Chennai

In the result, appeal filed by the assessee is allowed

ITA 187/CHNY/2019[2014-15]Status: DisposedITAT Chennai08 Jan 2021AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 187/Chny/2019 िनधा"रण वष" / Assessment Year: 2014-15 Smt. Faiza Hameed, The Income Tax Officer, No.60, Veerabadran Street, V. International Taxation, Nungambakkam, Ward-1(2), Chennai – 600 034. Chennai. Pan: Abwph4868A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. S.Vidhya, F.C.A ""यथ" क" ओर से/Respondent By : Shri G.Johnson, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 14.12.2020 घोषणा क" तार"ख/Date Of Pronouncement : 08.01.2021

For Appellant: Ms. S.Vidhya, F.C.A ""For Respondent: Shri G.Johnson, Addl.CIT
Section 139(1)Section 147Section 148Section 50C

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 187/CHNY/2019 िनधा"रण वष" / Assessment Year: 2014-15 Smt. Faiza Hameed, The Income Tax Officer, No.60, Veerabadran Street, v. International Taxation, Nungambakkam, Ward-1(2), Chennai – 600 034. Chennai. PAN: ABWPH4868A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. S.Vidhya, F.C.A ""यथ" क" ओर से/Respondent by : Shri G.Jo…

Sh. Net Ram, New Delhi vs. ITO, Gurgaon

In the result, all the appeals of the assessee are allowed

ITA 6302/DEL/2016[2008-09]Status: DisposedITAT Delhi24 Feb 2020AY 2008-09

Bench: Ms. Sushma Chowladr. B. R. R. Kumarita No. 6300/Del/2016 : Asstt. Year : 2008-09 Sh. Uday Vir, Sh. Ram Kishan, Sh. Vs Income Tax Officer, Kawal Singh S/O Lt. Shri Chand, Ward-4(5), Smt. Vishan Devi, Legal Heirs Of Gurgaon Shri Chand S/O Sh. Todar, D-28, South Extension, Part-1, New Delhi-110049 (Appellant) (Respondent) Pan No. Benpc7845D

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Sh. Saras Kumar, Sr. DR
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Ms. Sushma Chowla, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 6300/Del/2016 : Asstt. Year : 2008-09 Sh. Uday Vir, Sh. Ram Kishan, Sh. Vs Income Tax Officer, Kawal Singh S/o Lt. Shri Chand, Ward-4(5), Smt. Vishan Devi, Legal Heirs of Gurgaon Shri Chand S/o Sh. Todar, D-28, South Extension, Part-1, New Delhi-110049 (APPELLANT) (RESPONDENT) PAN No. BENPC7845D ITA No. 6301/Del/2016 : Asstt. Year : 2008-09 Sh. Jeet Ram, Vs Income Tax Officer, S/o Sh. Todar, RRA Taxindia. Ward-4(5), D-28, South Extension, Part-1, Gurgaon New Del…

Sh. Jeet Ram, New Delhi vs. ITO, Gurgaon

In the result, all the appeals of the assessee are allowed

ITA 6301/DEL/2016[2008-09]Status: DisposedITAT Delhi24 Feb 2020AY 2008-09

Bench: Ms. Sushma Chowladr. B. R. R. Kumarita No. 6300/Del/2016 : Asstt. Year : 2008-09 Sh. Uday Vir, Sh. Ram Kishan, Sh. Vs Income Tax Officer, Kawal Singh S/O Lt. Shri Chand, Ward-4(5), Smt. Vishan Devi, Legal Heirs Of Gurgaon Shri Chand S/O Sh. Todar, D-28, South Extension, Part-1, New Delhi-110049 (Appellant) (Respondent) Pan No. Benpc7845D

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Sh. Saras Kumar, Sr. DR
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Ms. Sushma Chowla, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 6300/Del/2016 : Asstt. Year : 2008-09 Sh. Uday Vir, Sh. Ram Kishan, Sh. Vs Income Tax Officer, Kawal Singh S/o Lt. Shri Chand, Ward-4(5), Smt. Vishan Devi, Legal Heirs of Gurgaon Shri Chand S/o Sh. Todar, D-28, South Extension, Part-1, New Delhi-110049 (APPELLANT) (RESPONDENT) PAN No. BENPC7845D ITA No. 6301/Del/2016 : Asstt. Year : 2008-09 Sh. Jeet Ram, Vs Income Tax Officer, S/o Sh. Todar, RRA Taxindia. Ward-4(5), D-28, South Extension, Part-1, Gurgaon New Del…

Sh. Shri Chand Through Legal Heir Sh. Uday Vir, Sh. Ram Kishan, Sh. Kawal Singh and Smt. Vishan Devi, New Delhi vs. ITO, Gurgaon

In the result, all the appeals of the assessee are allowed

ITA 6300/DEL/2016[2008-09]Status: DisposedITAT Delhi24 Feb 2020AY 2008-09

Bench: Ms. Sushma Chowladr. B. R. R. Kumarita No. 6300/Del/2016 : Asstt. Year : 2008-09 Sh. Uday Vir, Sh. Ram Kishan, Sh. Vs Income Tax Officer, Kawal Singh S/O Lt. Shri Chand, Ward-4(5), Smt. Vishan Devi, Legal Heirs Of Gurgaon Shri Chand S/O Sh. Todar, D-28, South Extension, Part-1, New Delhi-110049 (Appellant) (Respondent) Pan No. Benpc7845D

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Sh. Saras Kumar, Sr. DR
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Ms. Sushma Chowla, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 6300/Del/2016 : Asstt. Year : 2008-09 Sh. Uday Vir, Sh. Ram Kishan, Sh. Vs Income Tax Officer, Kawal Singh S/o Lt. Shri Chand, Ward-4(5), Smt. Vishan Devi, Legal Heirs of Gurgaon Shri Chand S/o Sh. Todar, D-28, South Extension, Part-1, New Delhi-110049 (APPELLANT) (RESPONDENT) PAN No. BENPC7845D ITA No. 6301/Del/2016 : Asstt. Year : 2008-09 Sh. Jeet Ram, Vs Income Tax Officer, S/o Sh. Todar, RRA Taxindia. Ward-4(5), D-28, South Extension, Part-1, Gurgaon New Del…

Sh. Charanjit Singh Atwal, Ludhiana vs. ITO, Ludhiana

In the result, the penalty of the assessee is hereby allowed and that of the Revenue is dismissed

ITA 66/CHANDI/2016[2007-08]Status: DisposedITAT Chandigarh20 Apr 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2007-08 Sh. Charanjit Singh Atwal, Vs. The Ito, Ward 6(1), 484-A, Model Town Extension, Ludhiana Ludhiana

For Appellant: Sh. J.S. BhasinFor Respondent: Smt. Chanderkanta, Addl. CIT
Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year : 2007-08 Sh. Charanjit Singh Atwal, Vs. The ITO, Ward 6(1), 484-A, Model Town Extension, Ludhiana Ludhiana PAN No. ABKPA7877J & Assessment Year : 2007-08 The ITO, Ward 6(1), Vs. Sh. Charanjit Singh Atwal, Ludhiana 484-A, Model Town Extension, Ludhiana PAN No. ABKPA7877J (Appellant) (Respondent) Appellant by : Sh. J.S. Bhasin Respondent by : Smt. Chanderkanta, Addl. CIT Date of Hearing : 23.01.2018 Date of Pronouncement : 20.04.2018 ORDER P…

ITO, Ludhiana vs. Sh. Charanjit Singh Atwal, Ludhiana

In the result, the penalty of the assessee is hereby allowed and that of the Revenue is dismissed

ITA 106/CHANDI/2016[2007-08]Status: DisposedITAT Chandigarh20 Apr 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2007-08 Sh. Charanjit Singh Atwal, Vs. The Ito, Ward 6(1), 484-A, Model Town Extension, Ludhiana Ludhiana

For Appellant: Sh. J.S. BhasinFor Respondent: Smt. Chanderkanta, Addl. CIT
Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year : 2007-08 Sh. Charanjit Singh Atwal, Vs. The ITO, Ward 6(1), 484-A, Model Town Extension, Ludhiana Ludhiana PAN No. ABKPA7877J & Assessment Year : 2007-08 The ITO, Ward 6(1), Vs. Sh. Charanjit Singh Atwal, Ludhiana 484-A, Model Town Extension, Ludhiana PAN No. ABKPA7877J (Appellant) (Respondent) Appellant by : Sh. J.S. Bhasin Respondent by : Smt. Chanderkanta, Addl. CIT Date of Hearing : 23.01.2018 Date of Pronouncement : 20.04.2018 ORDER P…

M/S. Ashwani Kumar & Sons (HUF), Meerut vs. ITO, Meerut

In the result appeal of the assessee is dismissed

ITA 5521/DEL/2015[2012-13]Status: DisposedITAT Delhi15 Mar 2016AY 2012-13

Bench: Shri I. C. Sudhir & Shri Prashant Maharishiashwani Kumar & Sons (Huf) Ito, C/0. Vinod Kumar Goel, Vs. Ward-1(1), 282, Boundary Road, Civil Lines, Meerut Meerut Pan:Aahha7564A (Appellant) (Respondent)

For Appellant: Sh. Ashwani Kumar, SelfFor Respondent: Sh. Bharat Bhushan Garg, Sr. DR
Section 2(47)Section 2(7)Section 234ASection 53ASection 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, NEW DELHI (CIRCUIT BENCH AT MEERUT) BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Ashwani Kumar & Sons (HUF) ITO, C/0. Vinod Kumar Goel, Vs. Ward-1(1), 282, Boundary Road, Civil Lines, Meerut Meerut PAN:AAHHA7564A (Appellant) (Respondent) Date of hearing 18/12/2015 Date of pronouncement 15/03/2016 Assessee by: Sh. Ashwani Kumar, Self Revenue by: Sh. Bharat Bhushan Garg, Sr. DR O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal preferred by the assessee against the order dated 31.08.2015 of ld CIT (A),…

6. C. S. Atwal v. CIT Ludhiana & Another (59 Taxmann.com 359) — Cited in 17 Judgments | BharatTax