CIT v. Vatika Township Pvt. Ltd.

367 ITR 466Supreme Court of India2014#24 most cited

What is CIT v. Vatika Township Pvt. Ltd. authority for?

Taxing statutes are presumed to operate prospectively unless a clear contrary intention for retrospective application is evident. The law applicable for determining tax liability is that which stands on the first day of the assessment year, following the principle that law looks forward, not backward (lex prospicit non respicit).

1,558

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2026.

Also referred to as

CIT v. Vatika Township Pvt. Ltd. · 367 ITR 466 · retrospective amendment · prospective operation · interpretation of taxing statutes · tax law applicability · lex prospicit non respicit · assessment year · law looks forward · section 143(1)

Also reported as

1 SCC 1109 DTR 33271 CTR 1

Sections most often in play

Section 143(3)Section 115BBESection 142(1)Section 143(2)Section 143(1)Section 250Section 69Section 200A

Issues it is cited on

retrospective amendmentsection 43bsection 43section 115section 139section 11undisclosed incomesection 143(1)section 132section 13previous yearsection 15

Judgments citing CIT v. Vatika Township Pvt. Ltd.

ASST CIT 2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result appeal filed by the assessee as well as revenue stands partly allowed for statistical purposes

ITA 3882/MUM/2017[2010-11]Status: DisposedITAT Mumbai21 Apr 2026AY 2010-11

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 14ASection 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 43B

…ssment 2009-10 onwards) and, hence, is not applicable for the year under consideration. Reliance in this regard is placed on the decision of the Supreme Court in case CIT vs. Vatika I.T.A. No. 3680/Mum/2017 I.T.A. No. 3882/Mum/2017 Township (P.) Ltd. [2014] 367 ITR 466 (SC), wherein it was held that one established rule for interpretation of legislation is that unless a contrary intention appears, a legislation is presumed not to be intended to have a retrospective operation. Similar view has been taken by the Madras High Court in V.R.S.M Firm [1994] 208 ITR 400 (Madras). 99. We noted from the above discussion…

STATE BANK OF INDIA,MUMBAI vs. ASST CIT CIR 2(2), MUMBAI

In the result appeal filed by the assessee as well as revenue stands partly allowed for statistical purposes

ITA 3680/MUM/2017[2010-11]Status: DisposedITAT Mumbai21 Apr 2026AY 2010-11

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 14ASection 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 43B

…ssment 2009-10 onwards) and, hence, is not applicable for the year under consideration. Reliance in this regard is placed on the decision of the Supreme Court in case CIT vs. Vatika I.T.A. No. 3680/Mum/2017 I.T.A. No. 3882/Mum/2017 Township (P.) Ltd. [2014] 367 ITR 466 (SC), wherein it was held that one established rule for interpretation of legislation is that unless a contrary intention appears, a legislation is presumed not to be intended to have a retrospective operation. Similar view has been taken by the Madras High Court in V.R.S.M Firm [1994] 208 ITR 400 (Madras). 99. We noted from the above discussion…

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 596/AGR/2025[2014-15]Status: DisposedITAT Agra19 Feb 2026AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

…eriod prior to 01.06.2015. The counsel for the assessee has rightly contended that in the absence of enabling provisions u/s 200A of the Act, such levy of late fee is not valid relying on the decisions in the cases of ‘CIT vs. Vatika Township Pvt. Ltd. (2014) 367 ITR 466 (SC), ‘Sudarshan Goyal vs DCIT (TDS)’ ITA No.442/Agr/2017 and Fatehraj Singhvi Vs. UOI (2016) 289 CTR 0602 (Karn) (HC). The decisions relied on by the Ld. DR are distinguishable on facts, as the issue involved in those cases pertains to interest u/s 201(1) and 201(1A) on the amount of TDS whereas in in filing TDS statement which was inserted from…

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 595/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

…eriod prior to 01.06.2015. The counsel for the assessee has rightly contended that in the absence of enabling provisions u/s 200A of the Act, such levy of late fee is not valid relying on the decisions in the cases of ‘CIT vs. Vatika Township Pvt. Ltd. (2014) 367 ITR 466 (SC), ‘Sudarshan Goyal vs DCIT (TDS)’ ITA No.442/Agr/2017 and Fatehraj Singhvi Vs. UOI (2016) 289 CTR 0602 (Karn) (HC). The decisions relied on by the Ld. DR are distinguishable on facts, as the issue involved in those cases pertains to interest u/s 201(1) and 201(1A) on the amount of TDS whereas in in filing TDS statement which was inserted from…

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 594/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

…eriod prior to 01.06.2015. The counsel for the assessee has rightly contended that in the absence of enabling provisions u/s 200A of the Act, such levy of late fee is not valid relying on the decisions in the cases of ‘CIT vs. Vatika Township Pvt. Ltd. (2014) 367 ITR 466 (SC), ‘Sudarshan Goyal vs DCIT (TDS)’ ITA No.442/Agr/2017 and Fatehraj Singhvi Vs. UOI (2016) 289 CTR 0602 (Karn) (HC). The decisions relied on by the Ld. DR are distinguishable on facts, as the issue involved in those cases pertains to interest u/s 201(1) and 201(1A) on the amount of TDS whereas in in filing TDS statement which was inserted from…

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND,BHIND vs. AESSESSING OFFICER TDS OFFICE, AAYAKAR BHAVWAN CITY CENTRE FLOOR FIRST

In the result, assessee’s appeals ITA Nos

ITA 589/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

…eriod prior to 01.06.2015. The counsel for the assessee has rightly contended that in the absence of enabling provisions u/s 200A of the Act, such levy of late fee is not valid relying on the decisions in the cases of ‘CIT vs. Vatika Township Pvt. Ltd. (2014) 367 ITR 466 (SC), ‘Sudarshan Goyal vs DCIT (TDS)’ ITA No.442/Agr/2017 and Fatehraj Singhvi Vs. UOI (2016) 289 CTR 0602 (Karn) (HC). The decisions relied on by the Ld. DR are distinguishable on facts, as the issue involved in those cases pertains to interest u/s 201(1) and 201(1A) on the amount of TDS whereas in in filing TDS statement which was inserted from…

SRI. CHANDRAKANT SHAMAPPA KONTHA,HUBLI vs. DCIT, CIRCLE-1 & TPS, HUBLI

In the result both the appeals are allowed for statistical purposes

ITA 2397/BANG/2024[2020-21]Status: DisposedITAT Bangalore09 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 143Section 36Section 5

…the due date under that clause. Consequently, there exist the presumption towards such an amendment being applicable only prospectively. Reliance was placed on the decision of the honourable Supreme Court in case of CIT versus Vatika township private limited (367 ITR 466). 16. The authorized representative further put to our kind attention the notes on clauses and the memorandum explaining the provisions in the Finance Bill 2021 stating that in respect of the insertion of explanation 2 to section 36 (1) (va) and explanation 5 to section 43B of the act will take effect from 1 April 2021 and will accordingly apply…

SRI. CHANDRAKANT SHAMAPPA KONTHA,HUBLI vs. DCIT, CIRCLE-1(1) & TPS, HUBLI

In the result both the appeals are allowed for statistical purposes

ITA 2396/BANG/2024[2019-20]Status: DisposedITAT Bangalore09 Dec 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 143Section 36Section 5

…the due date under that clause. Consequently, there exist the presumption towards such an amendment being applicable only prospectively. Reliance was placed on the decision of the honourable Supreme Court in case of CIT versus Vatika township private limited (367 ITR 466). 16. The authorized representative further put to our kind attention the notes on clauses and the memorandum explaining the provisions in the Finance Bill 2021 stating that in respect of the insertion of explanation 2 to section 36 (1) (va) and explanation 5 to section 43B of the act will take effect from 1 April 2021 and will accordingly apply…

FIVD INDIA CONSULTING PVT LTD,GURGAON vs. DCIT,CENTRAL CIRCLE-1(1), GURGAON

In the result, appeal of the assessee is allowed for statistical purpose in the terms aforesaid

ITA 3877/DEL/2025[2023-24]Status: DisposedITAT Delhi28 Nov 2025AY 2023-24

Bench: Shri Vikas Awasthy& Shri S Rifaur Rahmanआअसं.3877/िद"ी/2025 (िन.व. 2023-24) Fivd India Consulting P.Ltd., 1022-1027, 10Th Floor, Emaar Digital Green, Sector-21, Golf Course Ext Road, Near Golf Ext., Gurgaon, Haryana 122002 ...... अपीलाथ"/Appellant Pan: Aaecf-3663-P बनाम Vs. Deputy Commissioner Of Income Tax, ....."ितवादी/Respondent Circle 1(1), Gurgaon, Haryana 122002 Assessee By : Shri Y K Sud, Chartered Accountant Department By: Ms. Monika Singh, Cit(Dr) सुनवाई क" ितिथ/ Date Of Hearing : 18/11/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 28/11/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)/Additional/Joint Commissioner Of Income Tax(Appeals), Bhubaneswar (Hereinafter Referred To As 'The Cit(A)') Dated 04.04.2025, For Assessment Year 2023-24. 2. Shri Y K Sud, Appearing On Behalf Of The Assessee Submits That The Short Issue In Present Appeal Is Disallowance Of Assessee’S Claim Of Deduction U/S.80Iac Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’). He Submitted That The Assessee Is Engaged In The Business Of Interior Design, Architectural Advisory Services

For Appellant: Shri Y K Sud, Chartered AccountantFor Respondent: Ms. Monika Singh, CIT(DR)
Section 115JSection 139Section 143(1)Section 44ASection 80I

…stantive requirement mandated by the law. To support her submissions, the ld. DR placed reliance on following decision. CIT vs. Alom Extrusion ltd.,312 ITR 306 (SC); Kollam District Co-operative Bank vs. CIT, 347 ITR 480 (SC);& CIT vs. Vatika Township P Ltd., 367 ITR 466 (SC). 4 The ld. DR furnished written submissions reiterating her oral submissions and prayed for dismissing appeal of the assessee. 4. Both sides heard, orders of the authorities below examined and case laws on which rival sides have placed reliance considered. The short issue for our consideration in the present appeal is; Whether the assessee…

DCIT 2(3)(1), MUMBAI vs. TATA INDUSTRIES LTD, MUMBAI

Accordingly, Ground No 2(a) & (b) of the revenue in ITA No. 4109/Mum/2012, therefore stands dismissed

ITA 5690/MUM/2015[2006-07]Status: DisposedITAT Mumbai19 Nov 2025AY 2006-07

Bench: SHRI SAKTIJIT DEY (Vice President), SHRI ARUN KHODPIA (Accountant Member)

Section 115JSection 143(3)Section 14ASection 271(1)(c)Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos. 3157/MUM/2012 (AY: 2006-07) Tata Industries Ltd Vs. ACIT -2(3), Bombay House, Aayakar Bhavan, M. K. Road, 24 Homi Mody Stree, Fort Mumbai-400 020 Mumbai-400001 PAN: AAACT4058L (Appellant) .. (Respondent) CO No. 144/MUM/2016 (ITA No. 4109/MUM/2012 & ITA No. 3157/MUM/2012) ACIT-2(3)(1) Vs. Tata Industries Ltd Aayakar Bhavan, M. K Road, Bombay House, Mumbai-400 020 24 Homi Mody Street, Fort Mumbai-400001 PAN: AAACT4058L (Appellant) .. (Respondent) DCIT 2(3)(1), Vs. Tata In…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 509/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22
For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…Rajasthan High Court judgment.\n• Such conduct is neither bona fide nor inadvertent; rather, it amounts to\nmisleading the judicial forum.\n4. Legal Position\n(a) Fraud and Misrepresentation Vitiate Proceedings\n• S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 (SC) – A litigant\nwho misrepresents or suppresses material facts is not entitled to any relief\n(Paper Book Page No. 1 to 6).\n• A.V. Papayya Sastry v. Govt. of A.P. (2007) 4 SCC 221 Fraud or\nmisrepresentation renders proceedings a nullity; fraud and justice cannot co-\nexist(Paper Book Page No. 7 to 21).\n(b) Burden of Proof in Delay Condonation\n…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 508/JPR/2025[2020-21]Status: DisposedITAT Jaipur12 Nov 2025AY 2020-21

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…he Rajasthan High Court judgment. • Such conduct is neither bona fide nor inadvertent; rather, it amounts to misleading the judicial forum. 4. Legal Position (a) Fraud and Misrepresentation Vitiate Proceedings • S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 (SC) – A litigant who misrepresents or suppresses material facts is not entitled to any relief (Paper Book Page No. 1 to 6). • A.V. Papayya Sastry v. Govt. of A.P. (2007) 4 SCC 221 – Fraud or misrepresentation renders proceedings a nullity; fraud and justice cannot co- exist(Paper Book Page No. 7 to 21). (b) Burden of Proof in Delay Condonation • E…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 507/JPR/2025[A.Y. 2018-19]Status: DisposedITAT Jaipur12 Nov 2025

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…he Rajasthan High Court judgment. • Such conduct is neither bona fide nor inadvertent; rather, it amounts to misleading the judicial forum. 4. Legal Position (a) Fraud and Misrepresentation Vitiate Proceedings • S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 (SC) – A litigant who misrepresents or suppresses material facts is not entitled to any relief (Paper Book Page No. 1 to 6). • A.V. Papayya Sastry v. Govt. of A.P. (2007) 4 SCC 221 – Fraud or misrepresentation renders proceedings a nullity; fraud and justice cannot co- exist(Paper Book Page No. 7 to 21). (b) Burden of Proof in Delay Condonation • E…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 506/JPR/2025[2016-17]Status: DisposedITAT Jaipur12 Nov 2025AY 2016-17

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…he Rajasthan High Court judgment. • Such conduct is neither bona fide nor inadvertent; rather, it amounts to misleading the judicial forum. 4. Legal Position (a) Fraud and Misrepresentation Vitiate Proceedings • S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 (SC) – A litigant who misrepresents or suppresses material facts is not entitled to any relief (Paper Book Page No. 1 to 6). • A.V. Papayya Sastry v. Govt. of A.P. (2007) 4 SCC 221 – Fraud or misrepresentation renders proceedings a nullity; fraud and justice cannot co- exist(Paper Book Page No. 7 to 21). (b) Burden of Proof in Delay Condonation • E…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 505/JPR/2025[2015-16]Status: DisposedITAT Jaipur12 Nov 2025AY 2015-16

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…he Rajasthan High Court judgment. • Such conduct is neither bona fide nor inadvertent; rather, it amounts to misleading the judicial forum. 4. Legal Position (a) Fraud and Misrepresentation Vitiate Proceedings • S.P. Chengalvaraya Naidu v. Jagannath (1994) 1 SCC 1 (SC) – A litigant who misrepresents or suppresses material facts is not entitled to any relief (Paper Book Page No. 1 to 6). • A.V. Papayya Sastry v. Govt. of A.P. (2007) 4 SCC 221 – Fraud or misrepresentation renders proceedings a nullity; fraud and justice cannot co- exist(Paper Book Page No. 7 to 21). (b) Burden of Proof in Delay Condonation • E…

INCOME TAX OFFICER WARD 29(1), NEW DELHI vs. SAHIL JAIN, NEW DELHI

Appeal is partly allowed

ITA 1452/DEL/2024[2017-18]Status: DisposedITAT Delhi12 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2017-18 Vs. Sh. Sahil Jain, Income Tax Officer, Ward-29(1), 117, Engineering Enclave, New Delhi Pitampura, New Delhi Pan: Afspj1105L (Appellant) (Respondent) Assessee By None Department By Sh. Manish Gupta, Sr. Dr

Section 115BSection 143(3)Section 68Section 69Section 69ASection 80J

…shocks the very conscience if in the circumstances section 143(1A) could be invoked to levy the additional tax. In the circumstances of the case, levy of additional tax taking into account the income by way of cash compensatory support was not warranted.” 1. 367 ITR 466(SC) CIT vs. Vatika Township (P) Ltd. “Of the various rules guiding how a legislation has to be interpreted, one established rule is that unless a contrary intention appears, a legislation is presumed not to be intended to have a retrospective operation. The idea behind the rule is that a current law should govern current activities. Law passed to…

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

ITA 992/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh11 Nov 2025AY 2023-24

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 463 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri Ajay Kumar बनाम The ITO 341, Matana, Fatehabad, Ward-1, Haryana-125050 Fatehabad "ायी लेखा सं./PAN NO: AYJPK1793R अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Suraj Bhan Nain, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansa…

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

ITA 876/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 463 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri Ajay Kumar बनाम The ITO 341, Matana, Fatehabad, Ward-1, Haryana-125050 Fatehabad "ायी लेखा सं./PAN NO: AYJPK1793R अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Suraj Bhan Nain, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansa…

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

ITA 531/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 463 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri Ajay Kumar बनाम The ITO 341, Matana, Fatehabad, Ward-1, Haryana-125050 Fatehabad "ायी लेखा सं./PAN NO: AYJPK1793R अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Suraj Bhan Nain, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansa…

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

ITA 172/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 463 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri Ajay Kumar बनाम The ITO 341, Matana, Fatehabad, Ward-1, Haryana-125050 Fatehabad "ायी लेखा सं./PAN NO: AYJPK1793R अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Suraj Bhan Nain, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansa…

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