V.M. Spinning Mill v. CIT

16 Taxmann.com 199Reported decision2011#5283 most cited

What is V.M. Spinning Mill v. CIT authority for?

Extrapolation is generally not permissible when the Assessing Officer relies on additional evidence and investigations indicating large-scale undervaluation by the assessee, and the facts differ from V.M. Spinning Mills.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

V.M. Spinning Mills · 16 taxmann.com 199 · extrapolation denied · undervaluation · additional evidence · reassessment · search assessment · CIT(A) order · section 143(3) · section 147

Sections most often in play

Section 115BBESection 143(3)Section 147Section 69CSection 132Section 69Section 148Section 69A

Issues it is cited on

retraction of statementsection 65bsection 65rejection of books of accountsection 145(3)documents seizedloose papersunexplained expendituresection 153dregular assessmentsection 69cunexplained money

Judgments citing V.M. Spinning Mill v. CIT

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 Chandigarh08 Apr 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…

HOMELIFE BUILDCON PVT. LTD., SUNVIEW ENCLAVE, AYALI KALAN, LUDHIANA,PUNJAB vs. DCIT, CENTRAL CIRCLE 1, LUDHIANA, PUNJAB

The appeal stands partly allowed

ITA 86/CHANDI/2025[2022-2023]Status: DisposedITAT Chandigarh08 Apr 2026AY 2022-2023

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.86/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Homelife Buildcon Pvt. Ltd. Dcit - Central Circle - 1 बनाम/ Sunview Enclave, Ayali Kalan Sco 1-6, 3Rd Floor, Opposite Bvm School Vs. Ludhiana, Punjab – 142027 Kitchlu Nagar, Ludhiana "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabch-5690-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / Ita No.374/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit –Centralcircle - 1 M/S Homelife Buildcon Pvt. Ltd. बनाम/ Sco 1-6, 3Rd Floor, Opposite Bvm School Sunview Enclave, Ayali Kalan Vs. Kitchlu Nagar Ludhiana Ludhiana, Punjab - 142027 "ा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) 2022-23 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 143(3)Section 69ASection 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. आयकर अपील सं. / ITA No.86/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/s Homelife Buildcon Pvt. Ltd. DCIT - Central Circle - 1 बनाम/ Sunview Enclave, Ayali Kalan SCO 1-6, 3rd Floor, Opposite BVM School Vs. Ludhiana, Punjab – 142027 Kitchlu Nagar, Ludhiana "ायीलेखासं./जीआइआरसं./PAN/GIR No. AABCH-5690-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / ITA No.374/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) DCIT –Cen…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA, LUDHIANA vs. M/S HOMELIFE BUILDCON PVT. LTD., LUDHIANA

The appeal stands partly allowed

ITA 374/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh08 Apr 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.86/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Homelife Buildcon Pvt. Ltd. Dcit - Central Circle - 1 बनाम/ Sunview Enclave, Ayali Kalan Sco 1-6, 3Rd Floor, Opposite Bvm School Vs. Ludhiana, Punjab – 142027 Kitchlu Nagar, Ludhiana "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabch-5690-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / Ita No.374/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit –Centralcircle - 1 M/S Homelife Buildcon Pvt. Ltd. बनाम/ Sco 1-6, 3Rd Floor, Opposite Bvm School Sunview Enclave, Ayali Kalan Vs. Kitchlu Nagar Ludhiana Ludhiana, Punjab - 142027 "ा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) 2022-23 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 143(3)Section 69ASection 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. आयकर अपील सं. / ITA No.86/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/s Homelife Buildcon Pvt. Ltd. DCIT - Central Circle - 1 बनाम/ Sunview Enclave, Ayali Kalan SCO 1-6, 3rd Floor, Opposite BVM School Vs. Ludhiana, Punjab – 142027 Kitchlu Nagar, Ludhiana "ायीलेखासं./जीआइआरसं./PAN/GIR No. AABCH-5690-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / ITA No.374/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) DCIT –Cen…

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…

ANUP KUMAR AGGARWAL,PANHCKULA vs. ACIT(CENTRAL) SHIMLA, SHIMLA

Appeal stand allowed

ITA 1020/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh29 Jan 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.1020/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2022-23) Sh. Anup Kumar Aggarwal Acit (Central) बनाम/ Vs. House No.218,Sector-10 Shimla 171001 Panchkula – 134113 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adjpk-5842-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Ajay Jain (Ca) A/W Shri Lovesh Bansal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 29-01-2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2022-23 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-3, Gurgaon [Cit(A)] Dated 31-07-2025 In The Matter Of An Assessment Framed By Ld. Ao U/S 143(3) Of The Act On 27-09-2024. The Assessee Is Aggrieved By Confirmation Of Addition Of Rs.60.42

For Appellant: Sh. Ajay Jain (CA) a/w Shri Lovesh BansalFor Respondent: Smt. Kusum Bansal (CIT) & Shri Rajat Kumar
Section 127Section 139(1)Section 143(2)Section 143(3)Section 28

…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 आयकरअपीलसं./ ITA No.1020/CHANDI/2025 (िनधा"रणवष" / Assessment Year: 2022-23) Sh. Anup Kumar Aggarwal ACIT (Central) बनाम/ Vs. House No.218,Sector-10 Shimla 171001 Panchkula – 134113 "थायीलेखासं./जीआइआरसं./PAN/GIR No. ADJPK-5842-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Sh. Ajay Jain (CA) a/w Shri Lovesh Bansal (CA) – Ld. ARs ""थ"कीओरसे/Respondent by : Smt. Kusum Bansal (CIT) & Shri Rajat Kumar Kureel (CIT) – Ld. DRs…

AUTO VOGUE PRIVATE LIMITED,CHANDIGARH vs. DCIT/ACIT(CEN)-1 CHD, CHANDIGARH

The appeal stand partly allowed

ITA 405/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh15 Jan 2026AY 2018-19

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं. / Ita No.405/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Auto Vogue Private Limited Dcit/Acit(Central)-1 H.No.50 Sector-28 Sector 19 बनाम/ Vs. C.R. Building Sector – 17 Chandigarh - 160019 Chandigarh - 160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aanca-6705-A (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Nikhil Goyal (Advocate) & Sh. Ashok Goyal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) - Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 13-01-2026 घोषणाकीतारीख /Date Of Pronouncement : 15-01-2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2018- 19 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-3, Gurgaon [Cit(A)] Dated 29-01-2025 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S 143(3) Of The Act On 29-09-2021. 2. The Ld. Ar Advanced Arguments Assailing Extrapolation Of Figures As Found Recorded In Document Found During Survey Action.

For Appellant: Sh. Nikhil Goyal (Advocate) &For Respondent: Dr. Ranjit Kaur (Addl. CIT) - Sr. DR
Section 133ASection 143(3)Section 69C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं. / ITA No.405/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/s Auto Vogue Private Limited DCIT/ACIT(Central)-1 H.No.50 Sector-28 Sector 19 बनाम/ Vs. C.R. Building Sector – 17 Chandigarh - 160019 Chandigarh - 160017 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AANCA-6705-A (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant by : Sh. Nikhil Goyal (Advocate) & Sh. Ashok Goyal (CA) – Ld. ARs ""थ"कीओरसे/Respondent by : Dr.…

SAROJ GUPTA, NALAGARH,HIMACHAL PRADESH vs. ACIT (CENTRAL CIRCLE), SHIMLA, HIMACHAL PRADESH

The appeal stands partly allowed

ITA 367/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh07 Oct 2025AY 2019-20

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.367/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2019-20) Smt. Saroj Gupta Acit (Central Circle) M/S Aakash Hospital & Diagnostic बनाम/ Vs. Railway Board Building Main Bazar, Nalagarh (Hp) -174101 The Mall, Shimla (Hp) 171003 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Ahvpg-9358-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Sudhir Sehgal (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl.Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 25-09-2025 घोषणाकीतारीख /Date Of Pronouncement : 07/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2019-20 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-3, Gurgaon [Cit(A)] Dated 27-01-2025 In The Matter Of An Assessment Framed By Ld. Assessingofficer [Ao] U/S. 143(3) Of The Act On 26-09-2021. The Sole Grievance Of The Assessee Is Confirmation Of Twin Additions Of Rs.41.94 Lacs & Addition Of Rs.50 Lacs. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under.

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl.CIT) – Ld. Sr. DR
Section 133A(1)Section 139(1)Section 143(3)Section 37(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.367/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2019-20) Smt. Saroj Gupta ACIT (Central Circle) M/s Aakash Hospital and Diagnostic बनाम/ Vs. Railway Board Building Main Bazar, Nalagarh (HP) -174101 The Mall, Shimla (HP) 171003 "ायीलेखासं./जीआइआरसं./PAN/GIR No. AHVPG-9358-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Sudhir Sehgal (Advocate) – Ld. AR ""थ"कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl.CIT) –…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , LUDHIANA vs. HOMELIFE BUILDCON PVT. LTD., LUDHIANA

In the result, appeal of the Department is dismissed

ITA 190/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh03 Sept 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 190/Chd/2025 निर्धारण वर्ष / Assessment Years : 2019-20 The Dy. CIT Central Circle-1 Ludhiana बनाम Homelife Buildcon Pvt. Ltd. Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./ PAN NO: AABCH5690M अपीलार्थी/ Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राजस्व की ओर से / Revenue by : Shri Manav Bansal, CIT, DR सुनवाई की तारीख / Date of

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 132Section 147

…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. 190/Chd/ 2025 िनधा"रण वष" / Assessment Years : 2019-20 The Dy. CIT बनाम Homelife Buildcon Pvt. Ltd. Central Circle-1 Sunview Enclave, Ayali Kalan, Ludhiana Ludhiana, Punjab-142027 "ायी लेखा सं./PAN NO: AABCH5690M अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Ma…

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 , 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…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, LUDHIANA, LUDHIANA vs. SWATI INDUSTRIES, PUNJAB

In the result, the grounds of appeal of the department are dismissed and that of assessee are allowed

ITA 547/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh27 Jun 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 216/Chd/2024 निर्धारण वर्ष / Assessment Year : 2019-20 Swati Industries D-74, Phase-V, Focal Point, Ludhiana, Punjab-141010 बनाम The DCIT Central Circle-3 Ludhiana, Punjab स्थायी लेखा सं./PAN NO: AADFS5870M प्रत्यर्थी/Respondent अपीलार्थी/Appellant आयकर अपील सं. / ITA No. 547/Chd/2024 निर्धारण वर्ष / Assessment Year : 2019-20 बनाम The DCIT Central Circle-3 Ludhiana, Punjab स्थायी लेखा सं./PAN NO: AADFS5870

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Kapoor, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 115BSection 40Section 68Section 69ASection 69C

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 216/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2019-20 Swati Industries बनाम The DCIT D-74, Phase-V, Focal Point, Central Circle-3 Ludhiana, Punjab-141010 Ludhiana, Punjab "ायी लेखा सं./PAN NO: AADFS5870M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 547/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2019-20 The DCIT बनाम Swati Industries Central Circle-3 D-74, Ph…

SWATI INDUSTRIES D-74, PHASE-V FOCAL POINT, LUDHIANA,PUNJAB vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3, LUDHIANA , PUNJAB

In the result, the grounds of appeal of the department are dismissed and that of assessee are allowed

ITA 216/CHANDI/2024[2019-2020]Status: DisposedITAT Chandigarh27 Jun 2025AY 2019-2020

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 216/Chd/2024 निर्धारण वर्ष / Assessment Year : 2019-20 Swati Industries D-74, Phase-V, Focal Point, Ludhiana, Punjab-141010 बनाम The DCIT Central Circle-3 Ludhiana, Punjab स्थायी लेखा सं./PAN NO: AADFS5870M अपीलार्थी/Appellant प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 547/Chd/2024 निर्धारण वर्ष / Assessment Year : 2019-20 बनाम The DCIT Central Circle-3 Ludhiana, Punjab स्थायी लेखा सं./PAN NO: AADFS5870

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Kapoor, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 115BSection 40Section 68Section 69ASection 69C

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 216/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2019-20 Swati Industries बनाम The DCIT D-74, Phase-V, Focal Point, Central Circle-3 Ludhiana, Punjab-141010 Ludhiana, Punjab "ायी लेखा सं./PAN NO: AADFS5870M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 547/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2019-20 The DCIT बनाम Swati Industries Central Circle-3 D-74, Ph…

DEPUTY COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid direction

ITA 18/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh27 Feb 2025AY 2020-21

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: HYBRID MODE\nश्री विक्रम सिंह यादव, लेखा सदस्य एवं श्री परेश म. जोशी, न्यायिक सदस्य\nBEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM\n\nआयकर अपील सं/ . ITA NO. 768/Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2014-15\n\n|The DCIT|बनाम|DSG Papers Pvt. Ltd.\n|Central Circle, | |#6, Green View Colony\n|Patiala, Punjab- 147001| |Patiala, Punjab- 147001\n|स्थायी लेखा सं/.PAN NO: AACCD1450A|प्रत्यर्थी/Respondent\n|अपीलार्थी/Appellant|\n\nCross Ob…

DSG PAPERS PVT LTD #6, GREEN VIEW COLONY,PATIALA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE PATIALA, PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

ITA 788/CHANDI/2023[2020-2021]Status: DisposedITAT Chandigarh27 Feb 2025AY 2020-2021

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: HYBRID MODE\nश्री विक्रम सिंह यादव, लेखा सदस्य एवं श्री परेश म. जोशी, न्यायिक सदस्य\nBEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM\nआयकर अपील सं/ . ITA NO. 768/Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2014-15\n|The DCIT\n|Central Circle,\n|Patiala, Punjab- 147001\n|बनाम\n|DSG Papers Pvt. Ltd.\n|#6, Green View Colony\n|Patiala, Punjab- 147001\n|स्थायी लेखा सं/.PAN NO: AACCD1450A\n|प्रत्यर्थी/Respondent\n|अपीलार्थी/Appellant\nCross Obje…

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

ITA 768/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh27 Feb 2025AY 2014-15

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: HYBRID MODE\nश्री विक्रम सिंह यादव, लेखा सदस्य एवं श्री परेश म. जोशी, न्यायिक सदस्य\nBEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM\nआयकर अपील सं/ . ITA NO. 768/Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2014-15\n|The DCIT\n|Central Circle,\n|Patiala, Punjab- 147001\n|बनाम\n|DSG Papers Pvt. Ltd.\n|#6, Green View Colony\n|Patiala, Punjab- 147001\n|स्थायी लेखा सं/.PAN NO: AACCD1450A\n|प्रत्यर्थी/Respondent\n|अपीलार्थी/Appellant\nCross Obje…

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

ITA 766/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh27 Feb 2025AY 2015-16

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: HYBRID MODE\nश्री विक्रम सिंह यादव, लेखा सदस्य एवं श्री परेश म. जोशी, न्यायिक सदस्य\nBEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM\nआयकर अपील सं/ . ITA NO. 768/Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2014-15\n\n|The DCIT\nCentral Circle,\nPatiala, Punjab- 147001\n|बनाम\n|DSG Papers Pvt. Ltd.\n#6, Green View Colony\nPatiala, Punjab- 147001\n|प्रत्यर्थी/Respondent\nस्थायी लेखा सं/.PAN NO: AACCD1450A\nअपीलार्थी/Appellant\n\nCross Object…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PATIALA, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

ITA 765/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh27 Feb 2025AY 2017-18

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: HYBRID MODE\nश्री विक्रम सिंह यादव, लेखा सदस्य एवं श्री परेश म. जोशी, न्यायिक सदस्य\nBEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM\n\nआयकर अपील सं/ . ITA NO. 768/Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2014-15\n\n| The DCIT\n| Central Circle,\n| Patiala, Punjab- 147001\n| स्थायी लेखा सं/.PAN NO: AACCD1450A\n| अपीलार्थी/Appellant\n| बनाम\n| DSG Papers Pvt. Ltd.\n| #6, Green View Colony\n| Patiala, Punjab- 147001\n| प्रत्यर्थी/Responde…

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

ITA 764/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh27 Feb 2025AY 2016-17

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: HYBRID MODE\nश्री विक्रम सिंह यादव, लेखा सदस्य एवं श्री परेश म. जोशी, न्यायिक सदस्य\nBEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM\n\nआयकर अपील सं/ . ITA NO. 768/Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2014-15\n\n| The DCIT\n| Central Circle,\n| Patiala, Punjab- 147001\n| स्थायी लेखा सं/.PAN NO: AACCD1450A\n| अपीलार्थी/Appellant\n| बनाम\n| DSG Papers Pvt. Ltd.\n| #6, Green View Colony\n| Patiala, Punjab- 147001\n| प्रत्यर्थी/Responde…

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

ITA 761/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh27 Feb 2025AY 2019-20

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: HYBRID MODE\nश्री विक्रम सिंह यादव, लेखा सदस्य एवं श्री परेश म. जोशी, न्यायिक सदस्य\nBEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM\nआयकर अपील सं/ . ITA NO. 768/Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2014-15\n| The DCIT\n| Central Circle,\n| Patiala, Punjab- 147001\n| स्थायी लेखा सं/.PAN NO: AACCD1450A\n| अपीलार्थी/Appellant\n| बनाम\n| DSG Papers Pvt. Ltd.\n| #6, Green View Colony\n| Patiala, Punjab- 147001\n| प्रत्यर्थी/Respondent\n…

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid direction

ITA 760/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh27 Feb 2025AY 2018-19

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

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” ,च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव ,लेखा सद" एवं "ी परेश म. जोशी ,"ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं/. ITA NO. 768/Chd/2023 िनधा"रण वष" / Assessment Year : 2014-15 The DCIT बनाम DSG Papers Pvt. Ltd. Central Circle, #6, Green View Colony Patiala, Punjab- 147001 Patiala, Punjab- 147001 "ायी लेखा सं/.PAN NO: AACCD1450A अपीलाथ"/Appellant ""थ"/Respondent Cross Objection No. 01/Chd/2024 In आयकर अपील सं/. ITA NO. 768/Chd/2023 िनधा"रण वष" / Asses…

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