CEIGALL INDIA LIMITED, LUDHIANA,LUDHIANA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, LUDHIANA, LUDHIANA

In the result, the appeal of the assessee stands allowed

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

TDS was deducted; no discrepancy was shown. f. On capital gains, AO adopted a legally tenable view consistent with section 50. 8 g. On fixed asset additions, the issue was never part of scrutiny; PCIT travelled beyond his jurisdiction. 5.1. The Ld. PCIT in the order in para 5.2 had mentioned with respect to other expensesmentioned as under: Further, during

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

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

233 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Gurdeep Singh Mahal बनाम The Pr. CIT 14/535, Guru Nanak Nagar, Hissar Rohtak Road, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: DQXPS2774B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

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

233 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Gurdeep Singh Mahal बनाम The Pr. CIT 14/535, Guru Nanak Nagar, Hissar Rohtak Road, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: DQXPS2774B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

233 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Gurdeep Singh Mahal बनाम The Pr. CIT 14/535, Guru Nanak Nagar, Hissar Rohtak Road, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: DQXPS2774B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

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

233 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Gurdeep Singh Mahal बनाम The Pr. CIT 14/535, Guru Nanak Nagar, Hissar Rohtak Road, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: DQXPS2774B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

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

233 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Gurdeep Singh Mahal बनाम The Pr. CIT 14/535, Guru Nanak Nagar, Hissar Rohtak Road, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: DQXPS2774B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

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

233 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Gurdeep Singh Mahal बनाम The Pr. CIT 14/535, Guru Nanak Nagar, Hissar Rohtak Road, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: DQXPS2774B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

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

233 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Gurdeep Singh Mahal बनाम The Pr. CIT 14/535, Guru Nanak Nagar, Hissar Rohtak Road, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: DQXPS2774B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

SH. RAM LAL,FATEHABAD vs. PR.CIT, ROHTAK

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

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

233 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Gurdeep Singh Mahal बनाम The Pr. CIT 14/535, Guru Nanak Nagar, Hissar Rohtak Road, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: DQXPS2774B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

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

233 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Gurdeep Singh Mahal बनाम The Pr. CIT 14/535, Guru Nanak Nagar, Hissar Rohtak Road, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: DQXPS2774B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

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

233 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Gurdeep Singh Mahal बनाम The Pr. CIT 14/535, Guru Nanak Nagar, Hissar Rohtak Road, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: DQXPS2774B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

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

233 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Gurdeep Singh Mahal बनाम The Pr. CIT 14/535, Guru Nanak Nagar, Hissar Rohtak Road, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: DQXPS2774B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

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

233 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Gurdeep Singh Mahal बनाम The Pr. CIT 14/535, Guru Nanak Nagar, Hissar Rohtak Road, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: DQXPS2774B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

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

233 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Gurdeep Singh Mahal बनाम The Pr. CIT 14/535, Guru Nanak Nagar, Hissar Rohtak Road, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: DQXPS2774B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

SH. GURDEEP SINGH MAHAL,SIRSA vs. PR.CIT, ROHTAK

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

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

233 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Gurdeep Singh Mahal बनाम The Pr. CIT 14/535, Guru Nanak Nagar, Hissar Rohtak Road, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: DQXPS2774B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

SH. AMARJEET SINGH,SIRSA vs. PR.CIT, ROHTAK

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

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

233 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Gurdeep Singh Mahal बनाम The Pr. CIT 14/535, Guru Nanak Nagar, Hissar Rohtak Road, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: DQXPS2774B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

INDER KAUR,SIRSA vs. PR.CIT, ROHTAK

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

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

233 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Gurdeep Singh Mahal बनाम The Pr. CIT 14/535, Guru Nanak Nagar, Hissar Rohtak Road, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: DQXPS2774B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

PARAMJIT SINGH,SIRSA vs. PR.CIT, ROHTAK

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

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

233 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Gurdeep Singh Mahal बनाम The Pr. CIT 14/535, Guru Nanak Nagar, Hissar Rohtak Road, Sirsa-125055, Haryana "ायी लेखा सं./PAN NO: DQXPS2774B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर