SH. DINKAR KHANNA,LUDHIANA vs. JCIT -1, CIRCLE 1(1), LUDHIANA

In the result, both the appeals of the assessees are allowed

TDS of Rs. 311746/- which is duly reflected in Form 26AS. 3. That the Worthy CIT(Appeals), NFAC, Delhi has also erred in confirming the disallowance of Rs. 1945/- on account of labour welfare fund employees share which was already disallowed by the assessee while filing the return of income. 4. That the Appellant craves leave for permission

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

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. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

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. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

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. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having

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

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

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. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having

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

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

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. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

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. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having

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

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

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. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having

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

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

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. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having

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

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

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. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having

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

v. Mst. Katiji& Others [(1987) 167 ITR 471 (SC)]*, which\nemphasizes that substantial justice should prevail over technical\nconsiderations, we condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having

AVTAR SINGH,VILLAGE MANAKPUR THAKUR DASS vs. ITO WARD-1, INCOME TAX OFFICE

v. Mst. Katiji& Others [(1987) 167 ITR 471 (SC)]*, which\nemphasizes that substantial justice should prevail over technical\nconsiderations, we condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having

SH. PARGAT SINGH,PANIPAT vs. ITO, WARD -1, KAITHAL

v. Mst. Katiji& Others [(1987) 167 ITR 471 (SC)]*, which\nemphasizes that substantial justice should prevail over technical\nconsiderations, we condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having

THE H.P.STATE CO-OPERATIVE BANK LTD.,SIRMOUR vs. ITO(TDS), SOLAN

In the result, all the above appeals filed by the Assessee are allowed

Bench: This Tribunal. The Assesseee Is Aggrieved By The Common Order Bearing Number Itba/Apl/M/250/2019- 20/1021304437(1) Dt. 25/11/2019 Of Cit(A) Shimla, H.P. Passed U/S 250 Of The Act Which Is Hereinafter Referred To As The “Impugned Order”. The Relevant Assessment Year Is 2016-17 & The Corresponding Previous Year Period Is From 01/04/2015 To 31/03/2016. 2. At The Outset The Registry Has Pointed Out That The Above Appeals Are Barred By Limitation By 02 Days.

36 against the “impugned order” which are as follows: 1. The learned Commissioner of Income Tax (Appeals) has erred on facts andin law in upholding that the interest paid by the assessee co-operative bank to its members & other co-operative societies as liable to TDS u/s 194A and consequently erred in upholding ITO(TDS)'s action of levyingtax

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

v. Mst. Katiji& Others [(1987) 167 ITR 471 (SC)]*, which\nemphasizes that substantial justice should prevail over technical\nconsiderations, we condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having

M/S STEEL STRIPS INFRASTRUCTURES LTD.,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

In the result, appeal of the Assessee is partly allowed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 732 /Chd/2018 निर्धारण वर्ष / Assessment Year : 2014-15 M/s Steel Strips Ltd. बनाम The Asst. CIT Central Circle-II Chandigarh SCO 49-50, Sector 26, Chandigarh स्थायी लेखा सं./PAN NO: AACCS5077J प्रत्यर्थी / Respondent अपीलार्थी/Appellant निर्धारिती की ओर से / Assessee by : Shri Ashwani Kumar, C.A, Ms. Muska Garg, C.A राजस्व की ओर से / Revenue by : Shri Ved Parkash Kalia, Sr. DR सुनवाई की तारीख/ Date of Hea

36(1) (hi) of the Act after considering the facts of the case, submissions of the appellant and the relevant provisions of Act applicable in the case in Para 3 of the Assessment Order. During the appellate proceedings also, the appellant has not been able to file copy of agreement for purchase of land entered into with Mrs. Joginder

GURDEEP SINGH HUF,CHANDIGARH vs. ITO, WARD 5(5), CHANDIGARH

v. Mst. Katiji& Others [(1987) 167 ITR 471 (SC)]*, which\nemphasizes that substantial justice should prevail over technical\nconsiderations, we condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having

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

v. Mst. Katiji& Others [(1987) 167 ITR 471 (SC)]*, which\nemphasizes that substantial justice should prevail over technical\nconsiderations, we condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having