(i) CIT v. Suresh Paul Bansal

2 Taxmann.com 260High Court#6291 most cited

What is (i) CIT v. Suresh Paul Bansal authority for?

Revisionary proceedings under section 263 are not sustainable if the reasons for reopening the assessment under section 147 are identical to the reasons for invoking revisional jurisdiction, indicating a lack of application of mind.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v Suresh Paul Bansal · section 147 · section 263 · reopening assessment · revisionary jurisdiction · identical reasons · inadequate enquiry · non-application of mind

Sections most often in play

Section 143(3)Section 147Section 148Section 263Section 44AASection 142(1)Section 143(2)

Issues it is cited on

section 44afsection 262trade creditorsinadequate enquirysection 263(1)revision u/s 263malabar industrialnon application of mindlack of enquirysection 194asection 44asection 40a(3)

Judgments citing (i) CIT v. Suresh Paul Bansal

Jarnail Singh, Bilaspur vs. Principal Commissioner of Income Tax-1, Chandigarh

In the result, both the appeals of the assessee are disposed off in light of aforesaid directions

ITA 395/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh30 Jan 2025AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी "व"म "संह यादव, लेखा सद"य एवं "ी परेश म. जोशी, "या"यक सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA Nos. 394 & 395/Chd/2023 "नधा"रण वष" / Assessment Years : 2011-12 & 2012-13 Jarnail Singh बनाम The Pr. CIT-1 S/o Amar Singh, Chandigarh Village Balgarh Tehsil: Jhandutta Dist: Bilaspur, Himachal Pradesh-174301 "थायी लेखा सं./PAN NO: AUNPS2817C अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Si…

Jarnail Singh, Bilaspur vs. Principal Commissioner of Income Tax-1, Chandigarh

In the result, both the appeals of the assessee are disposed off in light of aforesaid directions

ITA 394/CHANDI/2023[2011-2012]Status: DisposedITAT Chandigarh30 Jan 2025AY 2011-2012

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी "व"म "संह यादव, लेखा सद"य एवं "ी परेश म. जोशी, "या"यक सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA Nos. 394 & 395/Chd/2023 "नधा"रण वष" / Assessment Years : 2011-12 & 2012-13 Jarnail Singh बनाम The Pr. CIT-1 S/o Amar Singh, Chandigarh Village Balgarh Tehsil: Jhandutta Dist: Bilaspur, Himachal Pradesh-174301 "थायी लेखा सं./PAN NO: AUNPS2817C अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Si…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 148/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh04 Mar 2024AY 2016-17

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 146,147 & 148/CHD/2021 "नधा"रण वष" / A.Ys : 2011-12, 2015-16 & 2017-18 M/s Din Dayal Purushottam Lal, The PCIT, बनाम 40 CC, Janta Bhawan Road, Rohtak. VS Sirsa-125 055. "थायी लेखा सं./PAN /TAN No: AACFD0107B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Gautam Jain, Advocate & Shri Lalit Mohan, CA राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार"ख/Date o…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 147/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh04 Mar 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 146,147 & 148/CHD/2021 "नधा"रण वष" / A.Ys : 2011-12, 2015-16 & 2017-18 M/s Din Dayal Purushottam Lal, The PCIT, बनाम 40 CC, Janta Bhawan Road, Rohtak. VS Sirsa-125 055. "थायी लेखा सं./PAN /TAN No: AACFD0107B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Gautam Jain, Advocate & Shri Lalit Mohan, CA राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार"ख/Date o…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 146/CHANDI/2021[2011-12]Status: DisposedITAT Chandigarh04 Mar 2024AY 2011-12

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 146,147 & 148/CHD/2021 "नधा"रण वष" / A.Ys : 2011-12, 2015-16 & 2017-18 M/s Din Dayal Purushottam Lal, The PCIT, बनाम 40 CC, Janta Bhawan Road, Rohtak. VS Sirsa-125 055. "थायी लेखा सं./PAN /TAN No: AACFD0107B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Gautam Jain, Advocate & Shri Lalit Mohan, CA राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार"ख/Date o…

Kolkata Marine & Engineering Services (P) Ltd, Kolkata vs. PCIT-1, Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 131/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 May 2022AY 2014-15

Bench: Sri Rajpal Yadav & Sri Manish Borad)

Section 143(3)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA [Virtual Court] (Before Sri Rajpal Yadav, Vice President & Sri Manish Borad, Accountant Member) I.T.A. No.: 131/Kol/2021 Assessment Year: 2014-15 Kolkata Marine & Engineering Services Private Limited........Appellant [PAN: AADCK 6706 D] Vs. Pr. Commissioner of Income Tax-1, Kolkata.........................Respondent Appearances by: Sh. Akkal Dudhwewala, FCA, appeared on behalf of the Assessee. Md. Ghayas Uddin, CIT(D/R), appeared on behalf of the Revenue. Date of concluding the hearing : March 22nd, 2022 Date of pronouncing the order : May 17th, 2022…

Sh. Balbir Singh, Sirsa vs. Pr. CIT, Hisar

ITA 652/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh31 Oct 2018AY 2013-14
For Appellant: Shri. Gautam Jain, Sh. Lalit MohanFor Respondent: Dr. Gulshan Raj
Section 263(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE: Sh. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं./ ITA NO. 648/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Balwinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhawan Vill. Khairpur, Sirsa Sector-14, Hisar "थायी लेखा सं./PAN NO: DXGPS3816E अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 649/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Lakhvinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhaw…

Sh. Gurdeep Singh, Sirsa vs. Pr. CIT, Hisar

ITA 651/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh31 Oct 2018AY 2013-14
For Appellant: Shri. Gautam Jain, Sh. Lalit MohanFor Respondent: Dr. Gulshan Raj
Section 263(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE: Sh. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं./ ITA NO. 648/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Balwinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhawan Vill. Khairpur, Sirsa Sector-14, Hisar "थायी लेखा सं./PAN NO: DXGPS3816E अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 649/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Lakhvinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhaw…

Sh. Lakhvinder Singh, Sirsa vs. Pr. CIT, Hisar

ITA 649/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh31 Oct 2018AY 2013-14
For Appellant: Shri. Gautam Jain, Sh. Lalit MohanFor Respondent: Dr. Gulshan Raj
Section 263(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE: Sh. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं./ ITA NO. 648/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Balwinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhawan Vill. Khairpur, Sirsa Sector-14, Hisar "थायी लेखा सं./PAN NO: DXGPS3816E अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 649/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Lakhvinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhaw…

Sh. Balwinder Singh, Sirsa vs. Pr. CIT, Hisar

ITA 648/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh31 Oct 2018AY 2013-14
For Appellant: Shri. Gautam Jain, Sh. Lalit MohanFor Respondent: Dr. Gulshan Raj
Section 263(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE: Sh. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं./ ITA NO. 648/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Balwinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhawan Vill. Khairpur, Sirsa Sector-14, Hisar "थायी लेखा सं./PAN NO: DXGPS3816E अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 649/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Lakhvinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhaw…

Sh. Baldev Raj, Sirsa vs. Pr. CIT, Hisar

ITA 612/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh31 Oct 2018AY 2013-14
For Appellant: Shri. Gautam Jain, Sh. Lalit MohanFor Respondent: Dr. Gulshan Raj
Section 263(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE: Sh. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं./ ITA NO. 648/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Balwinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhawan Vill. Khairpur, Sirsa Sector-14, Hisar "थायी लेखा सं./PAN NO: DXGPS3816E अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 649/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Lakhvinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhaw…

Sh. Jagtar Singh, Sirsa vs. Pr. CIT, Hisar

ITA 610/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh31 Oct 2018AY 2013-14
For Appellant: Shri. Gautam Jain, Sh. Lalit MohanFor Respondent: Dr. Gulshan Raj
Section 263(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE: Sh. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं./ ITA NO. 648/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Balwinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhawan Vill. Khairpur, Sirsa Sector-14, Hisar "थायी लेखा सं./PAN NO: DXGPS3816E अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 649/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Lakhvinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhaw…

Sh. Ganesh Dass Mehta, Sirsa vs. Pr. CIT, Hisar

ITA 609/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh31 Oct 2018AY 2013-14
For Appellant: Shri. Gautam Jain, Sh. Lalit MohanFor Respondent: Dr. Gulshan Raj
Section 263(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE: Sh. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं./ ITA NO. 648/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Balwinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhawan Vill. Khairpur, Sirsa Sector-14, Hisar "थायी लेखा सं./PAN NO: DXGPS3816E अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 649/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Lakhvinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhaw…

Sh. Bant Singh, Sirsa vs. Pr. CIT, Hisar

ITA 607/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh31 Oct 2018AY 2013-14
For Appellant: Shri. Gautam Jain, Sh. Lalit MohanFor Respondent: Dr. Gulshan Raj
Section 263(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE: Sh. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं./ ITA NO. 648/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Balwinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhawan Vill. Khairpur, Sirsa Sector-14, Hisar "थायी लेखा सं./PAN NO: DXGPS3816E अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 649/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Lakhvinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhaw…

Sh. Joginder Singh, Sirsa vs. Pr. CIT, Hisar

ITA 605/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh31 Oct 2018AY 2013-14
For Appellant: Shri. Gautam Jain, Sh. Lalit MohanFor Respondent: Dr. Gulshan Raj
Section 263(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE: Sh. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं./ ITA NO. 648/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Balwinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhawan Vill. Khairpur, Sirsa Sector-14, Hisar "थायी लेखा सं./PAN NO: DXGPS3816E अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 649/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Lakhvinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhaw…

Sh. Chadat Singh, Sirsa vs. Pr. CIT, Hisar

ITA 604/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh31 Oct 2018AY 2013-14
For Appellant: Shri. Gautam Jain, Sh. Lalit MohanFor Respondent: Dr. Gulshan Raj
Section 263(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE: Sh. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं./ ITA NO. 648/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Balwinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhawan Vill. Khairpur, Sirsa Sector-14, Hisar "थायी लेखा सं./PAN NO: DXGPS3816E अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 649/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Lakhvinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhaw…

Sh. Baldev Singh, Sirsa vs. Pr. CIT, Hisar

ITA 603/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh31 Oct 2018AY 2013-14
For Appellant: Shri. Gautam Jain, Sh. Lalit MohanFor Respondent: Dr. Gulshan Raj
Section 263(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE: Sh. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं./ ITA NO. 648/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Balwinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhawan Vill. Khairpur, Sirsa Sector-14, Hisar "थायी लेखा सं./PAN NO: DXGPS3816E अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 649/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Lakhvinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhaw…

Sh. Kuldeep Singh, Sirsa vs. Pr. CIT, Hisar

ITA 653/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh31 Oct 2018AY 2013-14
For Appellant: Shri. Gautam Jain, Sh. Lalit MohanFor Respondent: Dr. Gulshan Raj
Section 263(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE: Sh. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं./ ITA NO. 648/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Balwinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhawan Vill. Khairpur, Sirsa Sector-14, Hisar "थायी लेखा सं./PAN NO: DXGPS3816E अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 649/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14 Sh. Lakhvinder Singh Pr. CIT बनाम S/o Sh. Amar Singh Aaykar Bhaw…

(i) CIT v. Suresh Paul Bansal (2 Taxmann.com 260) — Cited in 18 Judgments | BharatTax