BANUR BROTHER ,PATIALA vs. ITO-WARD-1, AMBALA

In the result appeal of the assessee is allowed as and by way of remand to Ld

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

270A of the Income Tax Act, 1961 for misreporting the income, and U/s 272A(1)(d) of the IT. Act for non compliance of notice sent to the assessee online electronically in E-proceedings facility through assessee's account in e- filing website of Income Tax Department.” 6. A bare and simple perusal of Ld. AO order clearly shows that

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

6(1)\nMohali, Punjab\nस्थायी लेखा सं./PAN NO: BKZPA8649D\nअपीलार्थी/Appellant\n\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\n\nप्रत्यर्थी/Respondent\n\nआयकर अपील सं. / ITA No. 663 /Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2020-21\n\nKaka Singh Alias Guljar Singh\nH.No. 76 Part 1, Vill: Baran

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

6(1)\nMohali, Punjab\nस्थायी लेखा सं./PAN NO: BKZPA8649D\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 663 /Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2020-21\nKaka Singh Alias Guljar Singh\nबनाम\nThe ITO\nH.No. 76 Part 1, Vill: Baran, Patiala

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

6(1)\nMohali, Punjab\nस्थायी लेखा सं./PAN NO: BKZPA8649D\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 663 /Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2020-21\nKaka Singh Alias Guljar Singh\nबनाम\nThe ITO\nPatiala, Punjab-147001\nH.No. 76 Part

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

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

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

6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

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

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

6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

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

6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

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

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

6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

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

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

6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

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

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

6. It was further stated that in the original return the assessee had inadvertently offered the said interest amount to tax, however, upon realising that the interest received was interest u/s 28 of the Land Acquis`ition Act, 1894, being part of compensation and exempt u/s 10(37) of the Income-tax Act, he revised the return and withdrew

BALJIT SINGH,AMBALA CITY vs. INCOME TAX OFFICER, WARD-1, AMBALA, AMBALA

6(1)\nMohali, Punjab\nWard No. 3 Nagar Khera Kurali\nMohali-140103, Punjab\nस्थायी लेखा सं./PAN NO: BKZPA8649D\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 663 /Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2020-21\nKaka Singh Alias Guljar Singh\nबनाम

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

6(1)\nMohali, Punjab\nस्थायी लेखा सं./PAN NO: BKZPA8649D\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 663 /Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2020-21\nKaka Singh Alias Guljar Singh\nबनाम\nThe ITO\nH.No. 76 Part 1, Vill: Baran, Patiala

BALVINDER SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD

6(1)\nMohali, Punjab\nस्थायी लेखा सं./PAN NO: BKZPA8649D\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 663 /Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2020-21\nKaka Singh Alias Guljar Singh\nH.No. 76 Part 1, Vill: Baran, Patiala,\nPunjab-147001\nबनाम

SH. SURESH PAL,YAMUNA NAGAR vs. ITO, WARD 5, YAMUNA NAGAR

6(1)\nMohali, Punjab\nस्थायी लेखा सं./PAN NO: BKZPA8649D\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 663 /Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2020-21\nKaka Singh Alias Guljar Singh\nबनाम\nThe ITO\nH.No. 76 Part 1, Vill: Baran, Patiala

SH. RAMESH CHAND,JAGADHRI vs. ITO, WARD-3, YAMUNA NAGAR

6(1)\nMohali, Punjab\nWard No. 3 Nagar Khera Kurali\nMohali-140103, Punjab\nस्थायी लेखा सं./PAN NO: BKZPA8649D\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 663 /Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2020-21\nKaka Singh Alias Guljar Singh\nबनाम