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“Section 14(4)”

Section References (mined)Section 14Section 14(4)6 judgments

DCIT, C-4(1), CHANDIGARH vs. M/S WINSOME YARNS LTD,, CHANDIGARH

Appeals stand dismissed as non-maintainable

ITA 886/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh19 Mar 2026AY 2015-16

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.646/Chandi/2008 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं./ Ita No.1232/Chandi/2009 (िनधा"रण वष" / Assessment Year: 2006-07) & 3. आयकर अपील सं./ Ita No.571/Chandi/2019 (िनधा"रण वष" / Assessment Year: 2015-16) M/S Winsome Yarns Ltd. Addl. Cit / Acit [Circle 4(1)] Sco 191-192, Sector – 34, बनाम/ Vs. Range 4, Chandigarh Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-1911-H (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं./ Ita No.31/Chandi/2010 (िनधा"रण वष" / Assessment Year: 2006-07) & 5. आयकर अपील सं./ Ita No.886/Chandi/2019 (िनधा"रण वष" / Assessment Year: 2015-16) Dcit / Acit [Circle 4(1)] M/S Winsome Yarns Ltd. बनाम/ Vs. Range-4, Chandigarh Sco 191-192, Sector – 34, Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-1911-H (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Sh. Ishant Jain (Rp) – Ld. Ar (Virtual Mode) Revenue By : Dr. Vivek Aggarwal (Cit) & Dr. Ranjit Kaur (Addl. Cit) - Ld. Drs

For Appellant: Sh. Ishant Jain (RP) – Ld. AR (Virtual Mode)For Respondent: Dr. Vivek Aggarwal (CIT) & Dr. Ranjit Kaur (Addl. CIT) - Ld. DRs
Section 14Section 17Section 238Section 7

1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT

M/S WINSOME YARNS LTD.,,CHANDIGARH vs. ACIT, C-4(1), CHANDIGARH

Appeals stand dismissed as non-maintainable

ITA 571/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh19 Mar 2026AY 2015-16

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.646/Chandi/2008 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं./ Ita No.1232/Chandi/2009 (िनधा"रण वष" / Assessment Year: 2006-07) & 3. आयकर अपील सं./ Ita No.571/Chandi/2019 (िनधा"रण वष" / Assessment Year: 2015-16) M/S Winsome Yarns Ltd. Addl. Cit / Acit [Circle 4(1)] Sco 191-192, Sector – 34, बनाम/ Vs. Range 4, Chandigarh Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-1911-H (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं./ Ita No.31/Chandi/2010 (िनधा"रण वष" / Assessment Year: 2006-07) & 5. आयकर अपील सं./ Ita No.886/Chandi/2019 (िनधा"रण वष" / Assessment Year: 2015-16) Dcit / Acit [Circle 4(1)] M/S Winsome Yarns Ltd. बनाम/ Vs. Range-4, Chandigarh Sco 191-192, Sector – 34, Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-1911-H (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Sh. Ishant Jain (Rp) – Ld. Ar (Virtual Mode) Revenue By : Dr. Vivek Aggarwal (Cit) & Dr. Ranjit Kaur (Addl. Cit) - Ld. Drs

For Appellant: Sh. Ishant Jain (RP) – Ld. AR (Virtual Mode)For Respondent: Dr. Vivek Aggarwal (CIT) & Dr. Ranjit Kaur (Addl. CIT) - Ld. DRs
Section 14Section 17Section 238Section 7

1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT

ACIT,, CHANDIGARH vs. M/S WINSOME YARN LTD.,, CHANDIGARH

Appeals stand dismissed as non-maintainable

ITA 31/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh19 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.646/Chandi/2008 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं./ Ita No.1232/Chandi/2009 (िनधा"रण वष" / Assessment Year: 2006-07) & 3. आयकर अपील सं./ Ita No.571/Chandi/2019 (िनधा"रण वष" / Assessment Year: 2015-16) M/S Winsome Yarns Ltd. Addl. Cit / Acit [Circle 4(1)] Sco 191-192, Sector – 34, बनाम/ Vs. Range 4, Chandigarh Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-1911-H (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं./ Ita No.31/Chandi/2010 (िनधा"रण वष" / Assessment Year: 2006-07) & 5. आयकर अपील सं./ Ita No.886/Chandi/2019 (िनधा"रण वष" / Assessment Year: 2015-16) Dcit / Acit [Circle 4(1)] M/S Winsome Yarns Ltd. बनाम/ Vs. Range-4, Chandigarh Sco 191-192, Sector – 34, Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-1911-H (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Sh. Ishant Jain (Rp) – Ld. Ar (Virtual Mode) Revenue By : Dr. Vivek Aggarwal (Cit) & Dr. Ranjit Kaur (Addl. Cit) - Ld. Drs

For Appellant: Sh. Ishant Jain (RP) – Ld. AR (Virtual Mode)For Respondent: Dr. Vivek Aggarwal (CIT) & Dr. Ranjit Kaur (Addl. CIT) - Ld. DRs
Section 14Section 17Section 238Section 7

1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT

M/S WINSOME YARNS LTD.,,CHANDIGARH vs. ACIT,, CHANDIGARH

Appeals stand dismissed as non-maintainable

ITA 1232/CHANDI/2009[2006-07]Status: DisposedITAT Chandigarh19 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.646/Chandi/2008 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं./ Ita No.1232/Chandi/2009 (िनधा"रण वष" / Assessment Year: 2006-07) & 3. आयकर अपील सं./ Ita No.571/Chandi/2019 (िनधा"रण वष" / Assessment Year: 2015-16) M/S Winsome Yarns Ltd. Addl. Cit / Acit [Circle 4(1)] Sco 191-192, Sector – 34, बनाम/ Vs. Range 4, Chandigarh Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-1911-H (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं./ Ita No.31/Chandi/2010 (िनधा"रण वष" / Assessment Year: 2006-07) & 5. आयकर अपील सं./ Ita No.886/Chandi/2019 (िनधा"रण वष" / Assessment Year: 2015-16) Dcit / Acit [Circle 4(1)] M/S Winsome Yarns Ltd. बनाम/ Vs. Range-4, Chandigarh Sco 191-192, Sector – 34, Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-1911-H (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Sh. Ishant Jain (Rp) – Ld. Ar (Virtual Mode) Revenue By : Dr. Vivek Aggarwal (Cit) & Dr. Ranjit Kaur (Addl. Cit) - Ld. Drs

For Appellant: Sh. Ishant Jain (RP) – Ld. AR (Virtual Mode)For Respondent: Dr. Vivek Aggarwal (CIT) & Dr. Ranjit Kaur (Addl. CIT) - Ld. DRs
Section 14Section 17Section 238Section 7

1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT

WINSOME YARNS LTD.,,CHANDIGARH vs. ADDL. CIT, CHANDIGARH

Appeals stand dismissed as non-maintainable

ITA 646/CHANDI/2008[2005-06]Status: DisposedITAT Chandigarh19 Mar 2026AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.646/Chandi/2008 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं./ Ita No.1232/Chandi/2009 (िनधा"रण वष" / Assessment Year: 2006-07) & 3. आयकर अपील सं./ Ita No.571/Chandi/2019 (िनधा"रण वष" / Assessment Year: 2015-16) M/S Winsome Yarns Ltd. Addl. Cit / Acit [Circle 4(1)] Sco 191-192, Sector – 34, बनाम/ Vs. Range 4, Chandigarh Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-1911-H (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं./ Ita No.31/Chandi/2010 (िनधा"रण वष" / Assessment Year: 2006-07) & 5. आयकर अपील सं./ Ita No.886/Chandi/2019 (िनधा"रण वष" / Assessment Year: 2015-16) Dcit / Acit [Circle 4(1)] M/S Winsome Yarns Ltd. बनाम/ Vs. Range-4, Chandigarh Sco 191-192, Sector – 34, Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacw-1911-H (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Sh. Ishant Jain (Rp) – Ld. Ar (Virtual Mode) Revenue By : Dr. Vivek Aggarwal (Cit) & Dr. Ranjit Kaur (Addl. Cit) - Ld. Drs

For Appellant: Sh. Ishant Jain (RP) – Ld. AR (Virtual Mode)For Respondent: Dr. Vivek Aggarwal (CIT) & Dr. Ranjit Kaur (Addl. CIT) - Ld. DRs
Section 14Section 17Section 238Section 7

1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR vs. M/S. GONDWAN A ENGINEERS LTD, NAGPUR

In the result, appeal filed by the Revenue is partly allowed

ITA 420/NAG/2019[2014-15]Status: DisposedITAT Nagpur14 Aug 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Respondent: Shri Kailash C. Kanojiya
Section 139(1)Section 139(5)Section 8Section 801ASection 801A(4)Section 80ASection 80I

assessee will lose the benefit of rebate under section 15; ii) the assessee will run the risk of a penalty under section 14(4); iii) the assessee will also run the risk of a best judgment assessment under section 16(4); In the present case, the Assessing Authority has neither