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93 results for “TDS”+ Reopening of Assessmentclear

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Key Topics

Section 26383 Section 143(3)46 Section 14841 Addition to Income29 Section 14725 Section 153A25 Section 13(3)24 Section 6823 TDS21 Section 132

ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH

ITA 644/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh18 Sept 2024AY 2015-16

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

For Appellant: Shri Rohit Jain, Advocate and Ms. Somya Jain, C.AFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 253Section 3

reopening of the assessment on the ground that the assessee had not furnished TDS particulars was wholly unjustified. [Para 7] As regards

Showing 1–20 of 93 · Page 1 of 5

19

BANSAL RICE TRADERS,SANGRUR vs. ITO-WARD, SANGRUR

In the result, appeal of the assessee is allowed

ITA 90/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh31 Jan 2022AY 2010-11

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Sr. DR

Section 144Section 148

reopening. It was held that assessing officer had not made an independent enquiry for arriving at the prime face conclusion that income of the assessee escaped assessment and therefore the proceedings u/s 148 were not valid." In the case of appellant, the Ld. AO has not made any enquiry before recording the reasons, therefore the proceedings are not valid

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

reopening for the interest on enhanced compensation. It was submitted that the Assessing Officer for the above- mentioned purposes had issued various notices, which are available at pages 11 (12) of the paper book, 13, page 20, 22, page 25, and 27. On the basis of the above-mentioned document, it was submitted that the Assessing Officer, in the original

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

reopening for the interest on enhanced compensation. It was submitted that the Assessing Officer for the above- mentioned purposes had issued various notices, which are available at pages 11 (12) of the paper book, 13, page 20, 22, page 25, and 27. On the basis of the above-mentioned document, it was submitted that the Assessing Officer, in the original

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

reopening for the interest on enhanced compensation. It was submitted that the Assessing Officer for the above- mentioned purposes had issued various notices, which are available at pages 11 (12) of the paper book, 13, page 20, 22, page 25, and 27. On the basis of the above-mentioned document, it was submitted that the Assessing Officer, in the original

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

reopening for the interest on enhanced compensation. It was submitted that the Assessing Officer for the above- mentioned purposes had issued various notices, which are available at pages 11 (12) of the paper book, 13, page 20, 22, page 25, and 27. On the basis of the above-mentioned document, it was submitted that the Assessing Officer, in the original

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

reopening for the interest on enhanced compensation. It was submitted that the Assessing Officer for the above- mentioned purposes had issued various notices, which are available at pages 11 (12) of the paper book, 13, page 20, 22, page 25, and 27. On the basis of the above-mentioned document, it was submitted that the Assessing Officer, in the original

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

reopening for the interest on enhanced compensation. It was submitted that the Assessing Officer for the above- mentioned purposes had issued various notices, which are available at pages 11 (12) of the paper book, 13, page 20, 22, page 25, and 27. On the basis of the above-mentioned document, it was submitted that the Assessing Officer, in the original

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

reopening for the interest on enhanced compensation. It was submitted that the Assessing Officer for the above- mentioned purposes had issued various notices, which are available at pages 11 (12) of the paper book, 13, page 20, 22, page 25, and 27. On the basis of the above-mentioned document, it was submitted that the Assessing Officer, in the original

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

reopening for the interest on enhanced compensation. It was submitted that the Assessing Officer for the above- mentioned purposes had issued various notices, which are available at pages 11 (12) of the paper book, 13, page 20, 22, page 25, and 27. On the basis of the above-mentioned document, it was submitted that the Assessing Officer, in the original

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

reopening for the interest on enhanced compensation. It was submitted that the Assessing Officer for the above- mentioned purposes had issued various notices, which are available at pages 11 (12) of the paper book, 13, page 20, 22, page 25, and 27. On the basis of the above-mentioned document, it was submitted that the Assessing Officer, in the original

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

reopening for the interest on enhanced compensation. It was submitted that the Assessing Officer for the above- mentioned purposes had issued various notices, which are available at pages 11 (12) of the paper book, 13, page 20, 22, page 25, and 27. On the basis of the above-mentioned document, it was submitted that the Assessing Officer, in the original

ANIL TUTEJA,FATEHABAD vs. PR. COMMISSIONER OF INCOME TAX, ROHTAK, 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

reopening for the interest on enhanced compensation. It was submitted that the Assessing Officer for the above- mentioned purposes had issued various notices, which are available at pages 11 (12) of the paper book, 13, page 20, 22, page 25, and 27. On the basis of the above-mentioned document, it was submitted that the Assessing Officer, in the original

ASHOK KUMAR THAKRAL,JAGADHRI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA , 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

reopening for the interest on enhanced compensation. It was submitted that the Assessing Officer for the above- mentioned purposes had issued various notices, which are available at pages 11 (12) of the paper book, 13, page 20, 22, page 25, and 27. On the basis of the above-mentioned document, it was submitted that the Assessing Officer, in the original

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

reopening for the interest on enhanced compensation. It was submitted that the Assessing Officer for the above- mentioned purposes had issued various notices, which are available at pages 11 (12) of the paper book, 13, page 20, 22, page 25, and 27. On the basis of the above-mentioned document, it was submitted that the Assessing Officer, in the original

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

reopening for the interest on enhanced compensation. It was submitted that the Assessing Officer for the above- mentioned purposes had issued various notices, which are available at pages 11 (12) of the paper book, 13, page 20, 22, page 25, and 27. On the basis of the above-mentioned document, it was submitted that the Assessing Officer, in the original

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

reopening for the interest on enhanced compensation. It was submitted that the Assessing Officer for the above- mentioned purposes had issued various notices, which are available at pages 11 (12) of the paper book, 13, page 20, 22, page 25, and 27. On the basis of the above-mentioned document, it was submitted that the Assessing Officer, in the original

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

reopening for the interest on enhanced compensation. It was submitted that the Assessing Officer for the above- mentioned purposes had issued various notices, which are available at pages 11 (12) of the paper book, 13, page 20, 22, page 25, and 27. On the basis of the above-mentioned document, it was submitted that the Assessing Officer, in the original

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

reopening for the interest on enhanced compensation. It was submitted that the Assessing Officer for the above- mentioned purposes had issued various notices, which are available at pages 11 (12) of the paper book, 13, page 20, 22, page 25, and 27. On the basis of the above-mentioned document, it was submitted that the Assessing Officer, in the original

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

reopening for the interest on enhanced compensation. It was submitted that the Assessing Officer for the above- mentioned purposes had issued various notices, which are available at pages 11 (12) of the paper book, 13, page 20, 22, page 25, and 27. On the basis of the above-mentioned document, it was submitted that the Assessing Officer, in the original