DAYAL SINGH,VILL FATEHPUR PO BUREWALA vs. ITO WARD-1, PANCHKULA

In the result, the ground no

Bench: Shri Sanjay Gargआयकर अपील सं./ Ita No. 519/Chd/2024 "नधा"रण वष" / Assessment Year : 2017-18 बनाम Dayal Singh, The Ito, Vill Fatehpur Ward -1, Po Burewala Panchkula Distt.Amabla 134204 "थायी लेखा सं./Pan No: Acdps7697G अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Y.R. Saini, Adv. राज"व क" ओर से/ Revenue By : Sh. Vivek Vardhan, Jcit सुनवाई क" तार"ख/Date Of Hearing : 11.11.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 03.12.2024 आदेश/Order The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 20.03.2024 Passed By The Ld. Addl. / Jcit(A), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Year 2017-18. 2. The Assess Ee In This Appeal H As Taken Foll Owing Groun Ds Of Appeal: 1 That In The F Acts & Circumstance Of The Case The Id. Addl/Jcit (A)-9 Mumbai Of Cit (A)( Nfac) Has Erred In Law By Placing Reliance On Judgement Of Hon'Ble Apex Court In The Case Of Maji Sinneman Vs Reddy

270A dated 26/08/2021 was received by him by post on 02/09/2021 f rom the National Faceless Assessment Centre, Delhi. 5. The Hon'ble Supreme court of India in Civil Appeal No 6315 of 2021 SLP© 27874 of 2018 in the Case of Dr. Yashwant Rao ITA No. 519-Chd-2024 Dayal Singh, Distt. Ambala , 3 Bhasker Rao Deshmukh — Appellate

GEETA SHARMA,SUNAM vs. PRINCIPAL COMMISSIONER OF INCOME TAX , PATIALA

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

TDS and TCS, the assessee has shown interest received from land acquisition at Rs. 2,79,08,506.00 and compensation received under land acquisition at Rs, 4,86,426.00, both aggregated to Rs. 2,83,94,932.00. This has been claimed exempt U/s 10(37) of the Income-tax Act, 1961. 8. That as per Annexure to notice

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

TDS is also deducted on salary payment made by Ludhiana Unit and not Haridwar Unit. 12. The Ld. A.O. has also made the remarks that "but is it believable that the Haridwar Unit started functioning without any technical help or transfer of knowledge from the older unit." 13. It is a fact that for establishing of Haridwar Unit, the company

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, - vs. ROCKMAN INDUSTRIES LTD, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

TDS is also deducted on salary payment made by Ludhiana Unit and not Haridwar Unit. 12. The Ld. A.O. has also made the remarks that "but is it believable that the Haridwar Unit started functioning without any technical help or transfer of knowledge from the older unit." 13. It is a fact that for establishing of Haridwar Unit, the company

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, , AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

TDS is also deducted on salary payment made by Ludhiana Unit and not Haridwar Unit. 12. The Ld. A.O. has also made the remarks that "but is it believable that the Haridwar Unit started functioning without any technical help or transfer of knowledge from the older unit." 13. It is a fact that for establishing of Haridwar Unit, the company

DCIT CIRCLE-4, LUDHIANA, LUDHIANA vs. ROCKMAN INDUSTRIES LTD, LUDHIANA

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

TDS is also deducted on salary payment made by Ludhiana Unit and not Haridwar Unit. 12. The Ld. A.O. has also made the remarks that "but is it believable that the Haridwar Unit started functioning without any technical help or transfer of knowledge from the older unit." 13. It is a fact that for establishing of Haridwar Unit, the company

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4,, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

TDS is also deducted on salary payment made by Ludhiana Unit and not Haridwar Unit. 12. The Ld. A.O. has also made the remarks that "but is it believable that the Haridwar Unit started functioning without any technical help or transfer of knowledge from the older unit." 13. It is a fact that for establishing of Haridwar Unit, the company

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

TDS is also deducted on salary payment made by Ludhiana Unit and not Haridwar Unit. 12. The Ld. A.O. has also made the remarks that "but is it believable that the Haridwar Unit started functioning without any technical help or transfer of knowledge from the older unit." 13. It is a fact that for establishing of Haridwar Unit, the company

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

TDS is also deducted on salary payment made by Ludhiana Unit and not Haridwar Unit. 12. The Ld. A.O. has also made the remarks that "but is it believable that the Haridwar Unit started functioning without any technical help or transfer of knowledge from the older unit." 13. It is a fact that for establishing of Haridwar Unit, the company

DY. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, FOCAL POINT

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

TDS is also deducted on salary payment made by Ludhiana Unit and not Haridwar Unit. 12. The Ld. A.O. has also made the remarks that "but is it believable that the Haridwar Unit started functioning without any technical help or transfer of knowledge from the older unit." 13. It is a fact that for establishing of Haridwar Unit, the company

INCOME TAX OFFICER, WARD-5(5), CHANDIGARH, CHANDIGARH vs. AVTAR SINGH, VILLAGE- KAIMBWALA

3, Panchkula\nस्थायी लेखा सं./PAN NO: BICPP6360B\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से / Assessee by :\nराजस्व की ओर से / Revenue by :\nप्रत्यर्थी/Respondent\nShri Rishab Gupta, C.A\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 1184/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nJagpal Singh\nबनाम\nThe ITO\nH.No. 237, Vill: Kaimbwala\nChandigarh-160103\nWard 5(5)\nChandigarh

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

3, Panchkula\n\nनिर्धारिती की ओर से / Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Rishab Gupta, C.A\nShri Manav Bansal, CIT, DR\n\nप्रत्यर्थी/Respondent\n\nआयकर अपील सं. / ITA No. 1184/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\n\nJagpal Singh\nH.No. 237, Vill: Kaimbwala\nChandigarh-160103\nबनाम\nThe ITO\nWard 5(5)\nChandigarh\nस्थायी लेखा सं

INCOME TAX OFFICER, INCOME TAX OFFICE BARNALA vs. LAKHVIR SINGH, GRAIN MARKET, BARNALA

3, Panchkula\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से / Assessee by :\nShri Rishab Gupta, C.A\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 1184/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nH.No. 237, Vill: Kaimbwala\nChandigarh-160103\nबनाम\nThe ITO\nWard 5(5)\nChandigarh\nस्थायी लेखा सं./PAN NO: BQJPS2941C\nअपीलार्थी/Appellant\nनिर्धारिती की

WARYAM STEEL CASTINGS PRIVATE LIMITED,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

270A, 271B, and 272A(1)(d) were initiated for under-reporting income, failure to file an audit report, and non-compliance with statutory notices, respectively. Interest under sections 234A, 234B, and 234C was also charged. 4. Against the order of the Ld. AO the assessee went in appeal before the Ld. CIT(A). The Ld. CIT(A) in the impugned

ASTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. WARYAM STEEL CASTING PRIVATE LIMITED, KANGANWAL ROAD

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

270A, 271B, and 272A(1)(d) were initiated for under-reporting income, failure to file an audit report, and non-compliance with statutory notices, respectively. Interest under sections 234A, 234B, and 234C was also charged. 4. Against the order of the Ld. AO the assessee went in appeal before the Ld. CIT(A). The Ld. CIT(A) in the impugned

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

3, Panchkula\nस्थायी लेखा सं./PAN NO: BICPP6360B\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से / Assessee by :\nShri Rishab Gupta, C.A\nShri Manav Bansal, CIT, DR\nराजस्व की ओर से / Revenue by :\nआयकर अपील सं. / ITA No. 1184/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nJagpal Singh\nH.No. 237, Vill: Kaimbwala\nChandigarh-160103\nबनाम\nThe ITO\nWard 5(5)\nChandigarh\nस्थायी लेखा

SH. AJIT SINGH,PINJORE vs. ITO, WARD-1, PANCHKULA

3, Panchkula\nस्थायी लेखा सं./PAN NO: BICPP6360B\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से / Assessee by :\nNone\nप्रत्यर्थी/Respondent\nराजस्व की ओर से / Revenue by :\nShri Rishab Gupta, C.A\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 1184/Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nJagpal Singh\nH.No. 237, Vill: Kaimbwala\nChandigarh-160103\nबनाम\nThe ITO\nWard

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

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

3. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred both in law and on facts in confirming the addition of Rs. 34,65,610/- made by the Ld. Assessing Officer under the head "Income from other sources" u/s 56(viii) of the Income

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

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

3. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred both in law and on facts in confirming the addition of Rs. 34,65,610/- made by the Ld. Assessing Officer under the head "Income from other sources" u/s 56(viii) of the Income