KARNAIL SINGH,UK vs. JCIT (OSD) INTL. TAXATION, CIRCLE, CHANDIGARH

In the result, all the appeals of the assessee stands allowed

TDS @ 15% Omaxe 2007-08 Rs. 2,58,092/- Rs. 39,488/- 2008-09 Rs. 61,93,345/- Rs. 1,

KARNAIL SINGH,UK vs. JCIT (OSD) INTL. TAXATION, CIRCLE, CHANDIGARH

In the result, all the appeals of the assessee stands allowed

TDS @ 15% Omaxe 2007-08 Rs. 2,58,092/- Rs. 39,488/- 2008-09 Rs. 61,93,345/- Rs. 1,

KARNAIL SINGH,UK vs. JCIT (OSD) INTL. TAXATION, CIRCLE, CHANDIGARH

In the result, all the appeals of the assessee stands allowed

TDS @ 15% Omaxe 2007-08 Rs. 2,58,092/- Rs. 39,488/- 2008-09 Rs. 61,93,345/- Rs. 1,

KARNAIL SINGH,UK vs. JCIT (OSD) INTL. TAXATION, CIRCLE, CHANDIGARH

In the result, all the appeals of the assessee stands allowed

TDS @ 15% Omaxe 2007-08 Rs. 2,58,092/- Rs. 39,488/- 2008-09 Rs. 61,93,345/- Rs. 1,

KARNAIL SINGH,UK vs. JCIT (OSD) INTL. TAXATION, CIRCLE, CHANDIGARH

In the result, all the appeals of the assessee stands allowed

TDS @ 15% Omaxe 2007-08 Rs. 2,58,092/- Rs. 39,488/- 2008-09 Rs. 61,93,345/- Rs. 1,

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

142(1) were issued calling for details. 5. In response, the assessee submitted that he had received enhanced compensation of Rs.56,34,922/- from the Land Acquisition Officer, Hisar (HUDA), Haryana, pursuant to compulsory acquisition of agricultural land. It was explained that the original award was passed on 31.03.2008, subsequently enhanced by the Additional District Judge on 24.12.2013 and further

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

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

142(1) were issued calling for details. 5. In response, the assessee submitted that he had received enhanced compensation of Rs.56,34,922/- from the Land Acquisition Officer, Hisar (HUDA), Haryana, pursuant to compulsory acquisition of agricultural land. It was explained that the original award was passed on 31.03.2008, subsequently enhanced by the Additional District Judge on 24.12.2013 and further

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

142(1) were issued calling for details. 5. In response, the assessee submitted that he had received enhanced compensation of Rs.56,34,922/- from the Land Acquisition Officer, Hisar (HUDA), Haryana, pursuant to compulsory acquisition of agricultural land. It was explained that the original award was passed on 31.03.2008, subsequently enhanced by the Additional District Judge on 24.12.2013 and further

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

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

142(1) were issued calling for details. 5. In response, the assessee submitted that he had received enhanced compensation of Rs.56,34,922/- from the Land Acquisition Officer, Hisar (HUDA), Haryana, pursuant to compulsory acquisition of agricultural land. It was explained that the original award was passed on 31.03.2008, subsequently enhanced by the Additional District Judge on 24.12.2013 and further

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

142(1) were issued calling for details. 5. In response, the assessee submitted that he had received enhanced compensation of Rs.56,34,922/- from the Land Acquisition Officer, Hisar (HUDA), Haryana, pursuant to compulsory acquisition of agricultural land. It was explained that the original award was passed on 31.03.2008, subsequently enhanced by the Additional District Judge on 24.12.2013 and further

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

142(1) were issued calling for details. 5. In response, the assessee submitted that he had received enhanced compensation of Rs.56,34,922/- from the Land Acquisition Officer, Hisar (HUDA), Haryana, pursuant to compulsory acquisition of agricultural land. It was explained that the original award was passed on 31.03.2008, subsequently enhanced by the Additional District Judge on 24.12.2013 and further

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

142(1) were issued calling for details. 5. In response, the assessee submitted that he had received enhanced compensation of Rs.56,34,922/- from the Land Acquisition Officer, Hisar (HUDA), Haryana, pursuant to compulsory acquisition of agricultural land. It was explained that the original award was passed on 31.03.2008, subsequently enhanced by the Additional District Judge on 24.12.2013 and further

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

142(1) were issued calling for details. 5. In response, the assessee submitted that he had received enhanced compensation of Rs.56,34,922/- from the Land Acquisition Officer, Hisar (HUDA), Haryana, pursuant to compulsory acquisition of agricultural land. It was explained that the original award was passed on 31.03.2008, subsequently enhanced by the Additional District Judge on 24.12.2013 and further

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

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

142(1) were issued calling for details. 5. In response, the assessee submitted that he had received enhanced compensation of Rs.56,34,922/- from the Land Acquisition Officer, Hisar (HUDA), Haryana, pursuant to compulsory acquisition of agricultural land. It was explained that the original award was passed on 31.03.2008, subsequently enhanced by the Additional District Judge on 24.12.2013 and further

DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. THE INSTITUTION OF CIVIL ENGINEERS SOCIETY, LUDHIANA

In the result, appeal of the Revenue is dismissed

142(1)\nwere issued and served upon the assessee.\n5.2 The 1d. AO has analyzed the activities of the assessee\nand found that assessee has extended the undue benefit to\ntwo individuals, who fellwithin the ambit of individuals'\ncontained in sub-section (3) to Section 13. Hence, payments\ngiven to these two individuals namely, Kalpana Thakur and\nShubhdeep have been

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

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

TDS particulars was wholly unjustified. [Para 7] As regards second ground for reopening the assessment, the dividend income received during the year was claimed as exempt and the same was accepted in the assessment order passed under section 143(3). The reason for reopening the assessment was that in the absence of particulars it could not be said that

SUBHASH CHANDER GUPTA, H.NO. 16528 VISHNU COLONY, RALIWAY ROAD, KURUKSHETRA,HARYANA vs. JOINT COMMISSIONER OF INCOME TAX, KURUKSHETRA

In the result, both appeals of the assessee are

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

TDS liability on behalf of trust and amount of Rs. 4,42,520/- is outstanding against his name as it was paid to him in advance. Further, there is also a reference to various entries such as: Entry standings in the Balance Sheet as white amount: 1) Abhinav Gupta 17250/- 2) Arun Gupta 226056/- 3) Rama Gupta 675322/- 4) Subash

SUBHASH CHANDER GUPTA, H.NO. 1652 8 VISHNU COLONY, RAILWAY ROAD, KURUKSHETRA,HARYANA vs. ITO WARD-3, KURUKSHETRA, HARYANA

In the result, both appeals of the assessee are

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

TDS liability on behalf of trust and amount of Rs. 4,42,520/- is outstanding against his name as it was paid to him in advance. Further, there is also a reference to various entries such as: Entry standings in the Balance Sheet as white amount: 1) Abhinav Gupta 17250/- 2) Arun Gupta 226056/- 3) Rama Gupta 675322/- 4) Subash