SUNDEEP KAPILA,HIMACHAL PRADESH vs. ADDITIONAL COMMISSIONER CENTRAL, CHANDIGARH

In the result, all the appeals filed by the assessee are allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

section 275(1)(c), the relevant date is the date of reference by the Assessing Officer, i.e., 26.06.2023, and therefore the last permissible date for passing the penalty order was 31.12.2023. Since the order was passed on 28.02.2024, it is clearly beyond the prescribed limitation. 17. On the other hand, the Revenue argued that the limitation should be reckoned from

SUNDEEP KAPILA,HIMACHAL PRADESH vs. ADDITIONAL COMMISSIONER CENTRAL, CHANDIGARH

In the result, all the appeals filed by the assessee are allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

section 275(1)(c), the relevant date is the date of reference by the Assessing Officer, i.e., 26.06.2023, and therefore the last permissible date for passing the penalty order was 31.12.2023. Since the order was passed on 28.02.2024, it is clearly beyond the prescribed limitation. 17. On the other hand, the Revenue argued that the limitation should be reckoned from

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

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

275/-, thereafter the case of the assessee was reopened under section 147 of the Income Tax Act, 1961, by issuing a notice under section 148 dated 26.06.2015. In response, the assessee submitted that the original return filed may be treated as the return filed in response to the notice under section 148.In addition to hotel business and other sources

MUKESH MALHOTRA,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

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

275/-, thereafter the case of the assessee was reopened under section 147 of the Income Tax Act, 1961, by issuing a notice under section 148 dated 26.06.2015. In response, the assessee submitted that the original return filed may be treated as the return filed in response to the notice under section 148.In addition to hotel business and other sources

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

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

275/-, thereafter the case of the assessee was reopened under section 147 of the Income Tax Act, 1961, by issuing a notice under section 148 dated 26.06.2015. In response, the assessee submitted that the original return filed may be treated as the return filed in response to the notice under section 148.In addition to hotel business and other sources

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER, WARD-1, SHIMLA, SHIMLA

In the result, appeal of the assessee is partly allowed

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

275/-, thereafter the case of the assessee was reopened under section 147 of the Income Tax Act, 1961, by issuing a notice under section 148 dated 26.06.2015. In response, the assessee submitted that the original return filed may be treated as the return filed in response to the notice under section 148.In addition to hotel business and other sources

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

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

275/-, thereafter the case of the assessee was reopened under section 147 of the Income Tax Act, 1961, by issuing a notice under section 148 dated 26.06.2015. In response, the assessee submitted that the original return filed may be treated as the return filed in response to the notice under section 148.In addition to hotel business and other sources

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

275 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri Pardeep Kumar बनाम The ITO S/o Shri Somnath Ward-3 Vill: Dhakola, P.O: Saha, Ambala, Haryana Dist: Ambala-133001, Haryana "ायी लेखा सं./PAN NO: CVEPK7216H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

275 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri Pardeep Kumar बनाम The ITO S/o Shri Somnath Ward-3 Vill: Dhakola, P.O: Saha, Ambala, Haryana Dist: Ambala-133001, Haryana "ायी लेखा सं./PAN NO: CVEPK7216H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

275 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri Pardeep Kumar बनाम The ITO S/o Shri Somnath Ward-3 Vill: Dhakola, P.O: Saha, Ambala, Haryana Dist: Ambala-133001, Haryana "ायी लेखा सं./PAN NO: CVEPK7216H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal

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

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

275 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri Pardeep Kumar बनाम The ITO S/o Shri Somnath Ward-3 Vill: Dhakola, P.O: Saha, Ambala, Haryana Dist: Ambala-133001, Haryana "ायी लेखा सं./PAN NO: CVEPK7216H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal

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

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

275 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri Pardeep Kumar बनाम The ITO S/o Shri Somnath Ward-3 Vill: Dhakola, P.O: Saha, Ambala, Haryana Dist: Ambala-133001, Haryana "ायी लेखा सं./PAN NO: CVEPK7216H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

275 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri Pardeep Kumar बनाम The ITO S/o Shri Somnath Ward-3 Vill: Dhakola, P.O: Saha, Ambala, Haryana Dist: Ambala-133001, Haryana "ायी लेखा सं./PAN NO: CVEPK7216H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal

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

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

275 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri Pardeep Kumar बनाम The ITO S/o Shri Somnath Ward-3 Vill: Dhakola, P.O: Saha, Ambala, Haryana Dist: Ambala-133001, Haryana "ायी लेखा सं./PAN NO: CVEPK7216H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal

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

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

275 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri Pardeep Kumar बनाम The ITO S/o Shri Somnath Ward-3 Vill: Dhakola, P.O: Saha, Ambala, Haryana Dist: Ambala-133001, Haryana "ायी लेखा सं./PAN NO: CVEPK7216H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal

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

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

275 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri Pardeep Kumar बनाम The ITO S/o Shri Somnath Ward-3 Vill: Dhakola, P.O: Saha, Ambala, Haryana Dist: Ambala-133001, Haryana "ायी लेखा सं./PAN NO: CVEPK7216H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal

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

TDS.\n10. Feeling aggrieved by the order passed by the Ld. CIT(A) the assessee is\nin appeal before us on the grounds mentioned hereinabove.\n11. The Id. AR, Shri Suraj Bhan Nain, Advocate thereafter, placing reliance\non the scheme of the Land Acquisition Act and the judicial position, invited\nPage 19\nour attention to the judgment

SH. RAM LAL,CHANDIGARH vs. ITO, WARD-6(1), CHANDIGARH

275 /Chd/2023\nनिर्धारण वर्ष / Assessment Year: 2018-19\nVill: Dhakola, P.O: Saha,\nDist: Ambala-133001, Haryana\nबनाम\nThe ITO\nWard-3\nAmbala, Haryana\nस्थायी लेखा सं./PAN NO: CVEPK7216H\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से / Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 292 /Chd/2023\nनिर्धारण वर्ष / Assessment Year

SH. AMRIK SINGH,PANCHKULA vs. ITO, WARD-2, PANCHKULA

TDS.\n10.\nFeeling aggrieved by the order passed by the Ld. CIT(A) the assessee is\nin appeal before us on the grounds mentioned hereinabove.\n11. The Id. AR, Shri Suraj Bhan Nain, Advocate thereafter, placing reliance\non the scheme of the Land Acquisition Act and the judicial position, invited\nour attention to the judgment of the Hon'ble Supreme