Commissioner of Income Tax, Central Circle-1(3), Kolkata v. Narula\nEducational Trust

126 Taxmann.com 158Reported decision2021#4033 most cited

What is Commissioner of Income Tax, Central Circle-1(3), Kolkata v. Narula\nEducational Trust authority for?

Additions to the cost of construction under section 153A are not sustainable when no incriminating material is found during the course of a search, even if a reference is made to the DVO under section 142A.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also referred to as

Narula Educational Trust · section 153A · section 142A · cost of construction · incriminating material · search assessment · DVO reference

Sections most often in play

Section 142ASection 143(3)Section 153ASection 68Section 69ASection 69BSection 115BBESection 127

Issues it is cited on

section 142asection 150surrender of incomemat creditsection 158bdaccumulated profitssection 158bbsection 80icshell companyretracted statementsection 142(2a)section 2(22)

Judgments citing Commissioner of Income Tax, Central Circle-1(3), Kolkata v. Narula\nEducational Trust

M/S SINGLA BUILDERS AND PROMOTERS LIMITED,RUPNAGAR, PUNJAB vs. DCIT/ACIT(CEN)-1 CHD, CHANDIGARH

The appeals stand partly allowed

ITA 487/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh06 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.487/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Singla Builders & Promoters Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.482/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील सं. / Ita No.484/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Credo Assets Private Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265-C, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcc-6400-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Smt. Shruti Khandelwal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs (Virtual) Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 03-02-2026

For Appellant: Sh. Parikshit Aggarwal (CA) & Smt. ShrutiFor Respondent: Smt. Kusum Bansal (CIT) & Shri Rajat Kumar
Section 127Section 132Section 142ASection 143(3)Section 153ASection 153BSection 69ASection 69B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.487/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/s Singla Builders and Promoters Ltd. DCIT / ACIT Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOCS-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / ITA No.482/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील…

M/S CREDO ASSETS PVT. LTD.,RUPNAGAR PUNJAB vs. DCIT/ACIT(CEN)-1 CHD, CHANDIGARH

The appeals stand partly allowed

ITA 482/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh06 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.487/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Singla Builders & Promoters Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.482/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील सं. / Ita No.484/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Credo Assets Private Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265-C, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcc-6400-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Smt. Shruti Khandelwal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs (Virtual) Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 03-02-2026

For Appellant: Sh. Parikshit Aggarwal (CA) & Smt. ShrutiFor Respondent: Smt. Kusum Bansal (CIT) & Shri Rajat Kumar
Section 127Section 132Section 142ASection 143(3)Section 153ASection 153BSection 69ASection 69B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.487/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/s Singla Builders and Promoters Ltd. DCIT / ACIT Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOCS-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / ITA No.482/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील…

M/S CREDO ASSETS PVT. LTD.,RUPNAGAR PUNJAB vs. DCIT/ACIT(CEN)-1 CHD, CHANDIGARH

The appeals stand partly allowed

ITA 484/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh03 Feb 2026AY 2018-19

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.487/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Singla Builders & Promoters Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.482/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील सं. / Ita No.484/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Credo Assets Private Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265-C, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcc-6400-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Smt. Shruti Khandelwal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs (Virtual) Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 03-02-2026

For Appellant: Sh. Parikshit Aggarwal (CA) & Smt. ShrutiFor Respondent: Smt. Kusum Bansal (CIT) & Shri Rajat Kumar
Section 127Section 132Section 142ASection 143(3)Section 153ASection 153BSection 69ASection 69B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.487/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/s Singla Builders and Promoters Ltd. DCIT / ACIT Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOCS-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / ITA No.482/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील…

THE PR. COMMISSIONER OF INCOME TAX, vs. BASHIR AHMED ABDIRRAJ AM MATTE

The appeal is hereby dismissed

ITA/100039/2023HC Karnataka27 Jan 2026

Bench: M.I.ARUN,B. MURALIDHARA PAI

Section 142A(6)Section 143Section 143(3)Section 153Section 260ASection 263

…- 1 - HC-KAR NC: 2026:KHC-D:962-DB ITA No. 100039 of 2023 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 27TH DAY OF JANUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE M.I.ARUN AND THE HON'BLE MR. JUSTICE B. MURALIDHARA PAI INCOME TAX APPEAL NO. 100039 OF 2023 BETWEEN: THE PR. COMMISSIONER OF INCOME TAX, BELAGAVI. … APPELLANT (BY SRI. TIRUMALESH M., ADVOCATE) AND: BASHIR AHMED ABDURRAHMAN MATTE, C/O. NIMRA HOSPITAL, NEAR KOLIKATA, BELAGAVI ROAD, GOKAK-591 307, BELAGAVI DISTRICT. … RESPONDENT (BY SRI. S.V. RAVISHANKAR, ADVOCATE FOR SRI. SHASHANK S. H…

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 857/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 132Section 153ASection 153D

…{"clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos. 582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nबनाम\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nDeputy Commissioner…

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 856/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंड़ीगढ़ पीठ, चंड़ीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, 'B' CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commis…

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 845/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चडीगढ़ पीठ, चडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commissioner…

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 844/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14
Section 132Section 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ पीठ, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, 'B' CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\n\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\n\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्था.लेखा सं./PAN…

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 843/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंंडीगढ़ न्यायपीठ, चं Chandigarh\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्थायी लेख…

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 833/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्थायी लेखा सं./PAN NO:…

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 832/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 153D

…{"clean_text": "INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH \nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND \nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER \nआयकर अपी लसं./ITA No. 579/C HD /20 23 \nिनधारणवष / Assessment Year : 2017-18 \n& \nआयकर अपी लसं./ITA Nos. 582 to 584/C HD/ 2023 \nिनधारणवष / Assessment Years : 2014- 15 to 2016-17 \n& \nआयकर अपी लसं./ITA No. 591/CHD /2023 \nिनधारणवष / Assessment Year : 2018-19 \nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh\n160019.\nबनाम Deputy Commissioner of\nIncome-tax, Centre Circle-1,\nChandigarh.…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 732/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19
Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ पीठ, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपीलसं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपीलसं./ITA Nos.582 to 584/CHD/ 2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपीलसं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्थायी लेखासं./PAN NO:…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 731/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

…{"clean_text": "आयकर अपीलीय अधिकरण, चंड़ीगढ़ पीठ, चंड़ीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, 'B' CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos. 582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nबनाम\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्थायी लेखासं./PAN…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 730/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चडीगढ़ पीठ, चडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commissio…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 729/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चडीगढ़ न्यायपीठ, चडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम Deputy Commi…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 728/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्था.लेखा सं./PAN NO: A…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 726/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13

…{ "clean_text": "आयकर अपीलीय अधिकरण, चडीगढ़ न्यायपीठ, चडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्था/PAN NO: AAICM…

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

ITA 583/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चडीगढ़ न्यायपीठ, चडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपीलसं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपीलसं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपीलसं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commission…

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

ITA 582/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंड़ीगढ़ यपीठ, चंड़ीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commis…

DCIT, CC 1, CHANDIGARH , CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

The appeals of the revenue are treated as dismissed

ITA 505/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ न्यायपीठ, चंडीगढ\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकरअपीलसं./ITA No. 579/C HD /20 23\nनिधारणवष / Assessment Year : 2017-18\n&\nआयकरअपीलसं./ITA Nos.582 to 584/C HD/ 2023\nनिधारणवष / Assessment Years : 2014- 15 to 2016-17\n&\nआयकरअपीलसं./ITA No. 591/CHD /2023\nनिधारणवष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh\n160019.\nस्थायीलेखासं./PAN NO: AAICM9120E\…

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