SH. CHANDRESH JAIN PROP. M/S PRABHAT THREAD (INDIA) ,LUDHIANA vs. ITO, WARD 2(1), LUDHIANA

In the result, the appeal of the Assessee is allowed

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 699/Chd/2022 "नधा"रण वष" / Assessment Year : 2020-21 Shri Chandresh Jain, Vs. The Ito, बनाम Prop. M/S Prabhat Thread Ward 2(1), (India), Gali No. 3, Mahavir Ludhiana Colony, G.T. Road, Sunder Nagar, Ludhiana 141008 "थायी लेखा सं./Pan No: Abdpj7395R अपीलाथ" ./ Appellant ""यथ" / Respondent

47,764.00 ii) TDS payable on contract Rs. 5,790.00 699-Chd-2022 – Chandresh Jain, Prop. M/s Prabhat Thread (India), Ludhiana 3 iii) TDS payable on professional Rs. 8,400.00 3. Notwithstanding, the above said ground of appeal, the CIT(A) has even otherwise failed to appreciate that the said amount shown as payable to the tune

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CHANDIGARH, CHANDIGARH vs. UNIPRO TECHNO INFRASTRUCTURE PVT LTD, CHANDIGARH

In the result, the order of the ld CIT(A) is confirmed and the grounds of appeal taken by the Revenue are dismissed

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

47,850/- was claimed as a part of the income of the company amounting to Rs. 12,11,810/- was exempt u/s 80IA and TDS was deducted on the total receipt of the company, the excess amount of TDS deducted was claimed as refund. 4. The assessee-Commissioner came into existence w.e.f. 13.04.2010 after conversion from partnership firm, namely

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

47, Part-II, Vill. Baran\nPatiala-147001, Punjab\nबनाम\nThe ITO\nWard-4, Patiala-Punjab\nस्थायी लेखा सं./ PAN NO: CSPPS0512J\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से/ Revenue by :\nShri Atul Goyal, C.A\nShri Manav BAnsal, CIT, DR\nआयकर अपील सं. / ITA No. 992 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2023-24\nRanjit Singh

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

47, Part-II, Vill. Baran\nPatiala-147001, Punjab\nबनाम\nThe ITO\nWard-4, Patiala-Punjab\nस्थायी लेखा सं./ PAN NO: CSPPS0512J\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nप्रत्यर्थी/Respondent\nराजस्व की ओर से/ Revenue by :\nShri Atul Goyal, C.A\nShri Manav BAnsal, CIT, DR\nआयकर अपील सं. / ITA No. 992 /Chd/2025\nनिर्धारण वर्ष / Assessment Year

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

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

47, Part-II, Vill. Baran Ward-4, Patiala-Punjab Patiala-147001, Punjab "ायी लेखा सं./PAN NO: CSPPS0512J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Atul Goyal, C.A राज" की ओर से/ Revenue by : Shri Manav BAnsal, CIT, DR आयकर अपील सं./ ITA No. 992 /Chd/2025 िनधा"रण वष" / Assessment Year : 2023-24 Ranjit Singh

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

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

47, Part-II, Vill. Baran Ward-4, Patiala-Punjab Patiala-147001, Punjab "ायी लेखा सं./PAN NO: CSPPS0512J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Atul Goyal, C.A राज" की ओर से/ Revenue by : Shri Manav BAnsal, CIT, DR आयकर अपील सं./ ITA No. 992 /Chd/2025 िनधा"रण वष" / Assessment Year : 2023-24 Ranjit Singh

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

47, Part-II, Vill. Baran Ward-4, Patiala-Punjab Patiala-147001, Punjab "ायी लेखा सं./PAN NO: CSPPS0512J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Atul Goyal, C.A राज" की ओर से/ Revenue by : Shri Manav BAnsal, CIT, DR आयकर अपील सं./ ITA No. 992 /Chd/2025 िनधा"रण वष" / Assessment Year : 2023-24 Ranjit Singh

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

47, Part-II, Vill. Baran Ward-4, Patiala-Punjab Patiala-147001, Punjab "ायी लेखा सं./PAN NO: CSPPS0512J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Atul Goyal, C.A राज" की ओर से/ Revenue by : Shri Manav BAnsal, CIT, DR आयकर अपील सं./ ITA No. 992 /Chd/2025 िनधा"रण वष" / Assessment Year : 2023-24 Ranjit Singh

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

47, Part-II, Vill. Baran Ward-4, Patiala-Punjab Patiala-147001, Punjab "ायी लेखा सं./PAN NO: CSPPS0512J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Atul Goyal, C.A राज" की ओर से/ Revenue by : Shri Manav BAnsal, CIT, DR आयकर अपील सं./ ITA No. 992 /Chd/2025 िनधा"रण वष" / Assessment Year : 2023-24 Ranjit Singh

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

47, Part-II, Vill. Baran Ward-4, Patiala-Punjab Patiala-147001, Punjab "ायी लेखा सं./PAN NO: CSPPS0512J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Atul Goyal, C.A राज" की ओर से/ Revenue by : Shri Manav BAnsal, CIT, DR आयकर अपील सं./ ITA No. 992 /Chd/2025 िनधा"रण वष" / Assessment Year : 2023-24 Ranjit Singh

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

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

47, Part-II, Vill. Baran Ward-4, Patiala-Punjab Patiala-147001, Punjab "ायी लेखा सं./PAN NO: CSPPS0512J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Atul Goyal, C.A राज" की ओर से/ Revenue by : Shri Manav BAnsal, CIT, DR आयकर अपील सं./ ITA No. 992 /Chd/2025 िनधा"रण वष" / Assessment Year : 2023-24 Ranjit Singh

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

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

47, Part-II, Vill. Baran Ward-4, Patiala-Punjab Patiala-147001, Punjab "ायी लेखा सं./PAN NO: CSPPS0512J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Atul Goyal, C.A राज" की ओर से/ Revenue by : Shri Manav BAnsal, CIT, DR आयकर अपील सं./ ITA No. 992 /Chd/2025 िनधा"रण वष" / Assessment Year : 2023-24 Ranjit Singh

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

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

47, Part-II, Vill. Baran Ward-4, Patiala-Punjab Patiala-147001, Punjab "ायी लेखा सं./PAN NO: CSPPS0512J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Atul Goyal, C.A राज" की ओर से/ Revenue by : Shri Manav BAnsal, CIT, DR आयकर अपील सं./ ITA No. 992 /Chd/2025 िनधा"रण वष" / Assessment Year : 2023-24 Ranjit Singh

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

47, Part-II, Vill. Baran\nPatiala-147001, Punjab\nबनाम\nThe ITO\nWard-4, Patiala-Punjab\nस्थायी लेखा सं./ PAN NO: CSPPS0512J\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nShri Atul Goyal, C.A\nShri Manav BAnsal, CIT, DR\nराजस्व की ओर से/ Revenue by :\nआयकर अपील सं. / ITA No. 992 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2023-24\nRanjit

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

47, Part-II, Vill. Baran\nPatiala-147001, Punjab\nबनाम\nThe ITO\nWard-4, Patiala-Punjab\nस्थायी लेखा सं./ PAN NO: CSPPS0512J\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nShri Atul Goyal, C.A\nShri Manav BAnsal, CIT, DR\nराजस्व की ओर से/ Revenue by :\nआयकर अपील सं. / ITA No. 992 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2023-24\nRanjit Singh

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

47, Part-II, Vill. Baran\nPatiala-147001, Punjab\nबनाम\nThe ITO\nWard-4, Patiala-Punjab\nस्थायी लेखा सं./ PAN NO: CSPPS0512J\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nShri Atul Goyal, C.A\nShri Manav BAnsal, CIT, DR\nराजस्व की ओर से/ Revenue by :\nआयकर अपील सं. / ITA No. 992 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2023-24\nRanjit Singh

BISHAN CHAND,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5 (5), CHANDIGARH, CHANDIGARH

47, Part-II, Vill. Baran\nPatiala-147001, Punjab\nनिर्धारण वर्ष / Assessment Year: 2018-19\nबनाम\nThe ITO\nWard-4, Patiala-Punjab\nस्थायी लेखा सं./ PAN NO: CSPPS0512J\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nShri Atul Goyal, C.A\nराजस्व की ओर से/ Revenue by :\nShri Manav BAnsal, CIT, DR\nआयकर अपील सं. / ITA No. 992 /Chd/2025\nनिर्धारण वर्ष / Assessment

RANJEET SINGH KHUBBER,AMBALA vs. ITO, WARD 2, AMBALA

47, Part-II, Vill. Baran\nPatiala-147001, Punjab\nस्थायी लेखा सं./ PAN NO: CSPPS0512J\nअपीलार्थी/Appellant\nबनाम\nThe ITO\nWard-4, Patiala-Punjab\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nShri Atul Goyal, C.A\nShri Manav BAnsal, CIT, DR\nराजस्व की ओर से/ Revenue by :\nआयकर अपील सं. / ITA No. 992 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2023-24\nRanjit