Judgement 2018 Puneet Singh v. CIT

310 CTR 817Reported decision#6332 most cited

What is Judgement 2018 Puneet Singh v. CIT authority for?

The case establishes that for certain types of compensation, specifically enhanced compensation under Section 45(5) of the Income Tax Act, 1961, it is taxable in the year of receipt, not necessarily the year of acquisition. It also touches upon the application of Section 145B(1) regarding the method of accounting for such income.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2026 to 2026.

Also referred to as

Puneet Singh v. CIT · 310 CTR 817 · Section 45(5) · Section 145B(1) · enhanced compensation · capital gains tax · year of receipt · method of accounting · assessment procedure

Sections most often in play

Section 143(3)Section 263Section 56(2)(viii)Section 57(iv)Section 10(37)Section 145B(1)Section 151Section 148

Issues it is cited on

section 145b(1)section 145a(b)section 145bsection 45(5)section 57(iv)section 56(2)(viii)sanction under section 151section 10(37)faceless assessment schemeenhanced compensationinadequate enquiryrectification u/s 154

Judgments citing Judgement 2018 Puneet Singh v. CIT

Anil Tuteja, Fatehabad vs. Pr. Commissioner of Income Tax, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 780/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

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

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahender Pal Narang vs CBDT 423 ITR 13 P&H HC 2024 PCIT vs Inderjit Singh Sodhi (HUF) ITA 769/2023 Delhi HC  List of Few Cases from P&H HC which have given conflicting decision: Year of Name of the Case Citation In favour of Judgement 2013 HSIDC Ltd vs Savitri CR No. 2509 of 2012 Assessee 2014 Ajay Kumar v. State of Haryana CR No. 32…

Karan Pratap Singh, Sirsa, Haryana vs. ITO, Ward-1, Sirsa, Haryana

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 761/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

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

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahender Pal Narang vs CBDT 423 ITR 13 P&H HC 2024 PCIT vs Inderjit Singh Sodhi (HUF) ITA 769/2023 Delhi HC  List of Few Cases from P&H HC which have given conflicting decision: Year of Name of the Case Citation In favour of Judgement 2013 HSIDC Ltd vs Savitri CR No. 2509 of 2012 Assessee 2014 Ajay Kumar v. State of Haryana CR No. 32…

Munish Kumar Legal Heir Late Sh Gurdeep Singh, Vill Manakpur, Yamunanagar vs. ITO, Ward 5, Yamunanagar

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 754/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

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

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahender Pal Narang vs CBDT 423 ITR 13 P&H HC 2024 PCIT vs Inderjit Singh Sodhi (HUF) ITA 769/2023 Delhi HC  List of Few Cases from P&H HC which have given conflicting decision: Year of Name of the Case Citation In favour of Judgement 2013 HSIDC Ltd vs Savitri CR No. 2509 of 2012 Assessee 2014 Ajay Kumar v. State of Haryana CR No. 32…

Madhu Grewal, Chandigarh vs. Principal Commissioner of Income Tax, Chandigarh-1, Chandigarh

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 603/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh11 Feb 2026AY 2019-20

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahender Pal Narang vs CBDT 423 ITR 13 P&H HC 2024 PCIT vs Inderjit Singh Sodhi (HUF) ITA 769/2023 Delhi HC  List of Few Cases from P&H HC which have given conflicting decision: Year of Name of the Case Citation In favour of Judgement 2013 HSIDC Ltd vs Savitri CR No. 2509 of 2012 Assessee 2014 Ajay Kumar v. State of Haryana CR No. 32…

Parveen Kumar, 229, Village Manakpur-II, Tehsil Jagadhri, Haryana vs. Prabhjot Kaur, PCIT Panchkula, Chandigarh

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 576/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-2019

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahender Pal Narang vs CBDT 423 ITR 13 P&H HC 2024 PCIT vs Inderjit Singh Sodhi (HUF) ITA 769/2023 Delhi HC  List of Few Cases from P&H HC which have given conflicting decision: Year of Name of the Case Citation In favour of Judgement 2013 HSIDC Ltd vs Savitri CR No. 2509 of 2012 Assessee 2014 Ajay Kumar v. State of Haryana CR No. 32…

Maninder Jeet Singh V.P.O. Udhamgarh, Jagadhri, Haryana vs. Prabhjot Kaur, PCIT, Panchkula

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 575/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-2019
For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahender Pal Narang vs CBDT 423 ITR 13 P&H HC 2024 PCIT vs Inderjit Singh Sodhi (HUF) ITA 769/2023 Delhi HC  List of Few Cases from P&H HC which have given conflicting decision: Year of Name of the Case Citation In favour of Judgement 2013 HSIDC Ltd vs Savitri CR No. 2509 of 2012 Assessee 2014 Ajay Kumar v. State of Haryana CR No. 32…

Ram Niwas, Fatehabad vs. Income Tax Officer, Income Tax Office, Sirsa Road, Industrial Area, Fatehabad

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 498/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

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

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahender Pal Narang vs CBDT 423 ITR 13 P&H HC 2024 PCIT vs Inderjit Singh Sodhi (HUF) ITA 769/2023 Delhi HC  List of Few Cases from P&H HC which have given conflicting decision: Year of Name of the Case Citation In favour of Judgement 2013 HSIDC Ltd vs Savitri CR No. 2509 of 2012 Assessee 2014 Ajay Kumar v. State of Haryana CR No. 32…

Rakesh Kumar, Jagadhri vs. The Principal Commissioner of Income Tax, Panchkula

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 456/CHANDI/2024[2015-16 ]Status: DisposedITAT Chandigarh11 Feb 2026

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

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahender Pal Narang vs CBDT 423 ITR 13 P&H HC 2024 PCIT vs Inderjit Singh Sodhi (HUF) ITA 769/2023 Delhi HC  List of Few Cases from P&H HC which have given conflicting decision: Year of Name of the Case Citation In favour of Judgement 2013 HSIDC Ltd vs Savitri CR No. 2509 of 2012 Assessee 2014 Ajay Kumar v. State of Haryana CR No. 32…

Ashok Kumar Thakral, Jagadhri vs. Principal Commissioner of Income Tax, Panchkula

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 455/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Feb 2026AY 2015-16

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahender Pal Narang vs CBDT 423 ITR 13 P&H HC 2024 PCIT vs Inderjit Singh Sodhi (HUF) ITA 769/2023 Delhi HC  List of Few Cases from P&H HC which have given conflicting decision: Year of Name of the Case Citation In favour of Judgement 2013 HSIDC Ltd vs Savitri CR No. 2509 of 2012 Assessee 2014 Ajay Kumar v. State of Haryana CR No. 32…

Kartar Singh, Fatehabad vs. Pr. Commissioner of Income Tax, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 335/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

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

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahender Pal Narang vs CBDT 423 ITR 13 P&H HC 2024 PCIT vs Inderjit Singh Sodhi (HUF) ITA 769/2023 Delhi HC  List of Few Cases from P&H HC which have given conflicting decision: Year of Name of the Case Citation In favour of Judgement 2013 HSIDC Ltd vs Savitri CR No. 2509 of 2012 Assessee 2014 Ajay Kumar v. State of Haryana CR No. 32…

Sh. Ram Lal, Fatehabad vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 332/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

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

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahender Pal Narang vs CBDT 423 ITR 13 P&H HC 2024 PCIT vs Inderjit Singh Sodhi (HUF) ITA 769/2023 Delhi HC  List of Few Cases from P&H HC which have given conflicting decision: Year of Name of the Case Citation In favour of Judgement 2013 HSIDC Ltd vs Savitri CR No. 2509 of 2012 Assessee 2014 Ajay Kumar v. State of Haryana CR No. 32…

Bimla Devi, Jagadhri vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 328/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

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

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahender Pal Narang vs CBDT 423 ITR 13 P&H HC 2024 PCIT vs Inderjit Singh Sodhi (HUF) ITA 769/2023 Delhi HC  List of Few Cases from P&H HC which have given conflicting decision: Year of Name of the Case Citation In favour of Judgement 2013 HSIDC Ltd vs Savitri CR No. 2509 of 2012 Assessee 2014 Ajay Kumar v. State of Haryana CR No. 32…

Paramjit Singh, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 327/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

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

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahender Pal Narang vs CBDT 423 ITR 13 P&H HC 2024 PCIT vs Inderjit Singh Sodhi (HUF) ITA 769/2023 Delhi HC  List of Few Cases from P&H HC which have given conflicting decision: Year of Name of the Case Citation In favour of Judgement 2013 HSIDC Ltd vs Savitri CR No. 2509 of 2012 Assessee 2014 Ajay Kumar v. State of Haryana CR No. 32…

Inder Kaur, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 326/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

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

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahender Pal Narang vs CBDT 423 ITR 13 P&H HC 2024 PCIT vs Inderjit Singh Sodhi (HUF) ITA 769/2023 Delhi HC  List of Few Cases from P&H HC which have given conflicting decision: Year of Name of the Case Citation In favour of Judgement 2013 HSIDC Ltd vs Savitri CR No. 2509 of 2012 Assessee 2014 Ajay Kumar v. State of Haryana CR No. 32…

Sh. Amarjeet Singh, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 325/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

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

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahender Pal Narang vs CBDT 423 ITR 13 P&H HC 2024 PCIT vs Inderjit Singh Sodhi (HUF) ITA 769/2023 Delhi HC  List of Few Cases from P&H HC which have given conflicting decision: Year of Name of the Case Citation In favour of Judgement 2013 HSIDC Ltd vs Savitri CR No. 2509 of 2012 Assessee 2014 Ajay Kumar v. State of Haryana CR No. 32…

Sh. Gurdeep Singh Mahal, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 233/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

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

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahender Pal Narang vs CBDT 423 ITR 13 P&H HC 2024 PCIT vs Inderjit Singh Sodhi (HUF) ITA 769/2023 Delhi HC  List of Few Cases from P&H HC which have given conflicting decision: Year of Name of the Case Citation In favour of Judgement 2013 HSIDC Ltd vs Savitri CR No. 2509 of 2012 Assessee 2014 Ajay Kumar v. State of Haryana CR No. 32…

Sh. Devender Kumar, Yamuna Nagar vs. ITO, Ward -1, Yamuna Nagar

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 192/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

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

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahender Pal Narang vs CBDT 423 ITR 13 P&H HC 2024 PCIT vs Inderjit Singh Sodhi (HUF) ITA 769/2023 Delhi HC  List of Few Cases from P&H HC which have given conflicting decision: Year of Name of the Case Citation In favour of Judgement 2013 HSIDC Ltd vs Savitri CR No. 2509 of 2012 Assessee 2014 Ajay Kumar v. State of Haryana CR No. 32…

Sh. Baljinder Singh, Chandigarh vs. Pr.CIT, Chandigarh -1, Chandigarh

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 167/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

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

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…ITAT Shri Paras and Shubham 1236/CHD/2016 Chandigarh ITAT Chaudhary vs ITO 2026 Shri Suresh Kumar vs ITO 390/CHD/2023 Chandigarh ITAT  List of few cases in favour of revenue: Year of Name of the Case Citation Tribunal/Court Judgement 2018 Puneet Singh vs CIT 310 CTR 817 P&H HC 2020 Mahender Pal Narang vs CBDT 423 ITR 13 P&H HC 2024 PCIT vs Inderjit Singh Sodhi (HUF) ITA 769/2023 Delhi HC  List of Few Cases from P&H HC which have given conflicting decision: Year of Name of the Case Citation In favour of Judgement 2013 HSIDC Ltd vs Savitri CR No. 2509 of 2012 Assessee 2014 Ajay Kumar v. State of Haryana CR No. 32…