SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujarat High Court in Movaliya Bhikhubhai Balabhai v. ITO TDS

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujarat High Court in Movaliya Bhikhubhai Balabhai v. ITO TDS

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujarat High Court in Movaliya Bhikhubhai Balabhai v. ITO TDS

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujarat High Court in Movaliya Bhikhubhai Balabhai v. ITO TDS

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujarat High Court in Movaliya Bhikhubhai Balabhai v. ITO TDS

M/S STYLAM INDUSTRIES LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Department’s appeal in for assessment year

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

TDS on the payment made. 11. The decision of the A.A.R. in the case of ‘S.K.F. Boilers & Driers P Ltd.’ (supra) is, as duly taken note of the ld. CIT(A), clearly distinguishable on facts. That decision, places reliance on the decision in the case of ‘Rajiv Malhotra’, rendered by the A.A.R., and reported at 284 ITR 564. In that

M/S STYLAM INDUSTRIES LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Department’s appeal in for assessment year

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

TDS on the payment made. 11. The decision of the A.A.R. in the case of ‘S.K.F. Boilers & Driers P Ltd.’ (supra) is, as duly taken note of the ld. CIT(A), clearly distinguishable on facts. That decision, places reliance on the decision in the case of ‘Rajiv Malhotra’, rendered by the A.A.R., and reported at 284 ITR 564. In that

DCIT, C-1(1), CHANDIGARH vs. M/S STYLAM INDUSTRIES LTD., CHANDIGARH

In the result, the Department’s appeal in for assessment year

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

TDS on the payment made. 11. The decision of the A.A.R. in the case of ‘S.K.F. Boilers & Driers P Ltd.’ (supra) is, as duly taken note of the ld. CIT(A), clearly distinguishable on facts. That decision, places reliance on the decision in the case of ‘Rajiv Malhotra’, rendered by the A.A.R., and reported at 284 ITR 564. In that

DCIT, C-1(1), CHANDIGARH vs. M/S STYLAM INDUSTRIES LTD., CHANDIGARH

In the result, the Department’s appeal in for assessment year

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

TDS on the payment made. 11. The decision of the A.A.R. in the case of ‘S.K.F. Boilers & Driers P Ltd.’ (supra) is, as duly taken note of the ld. CIT(A), clearly distinguishable on facts. That decision, places reliance on the decision in the case of ‘Rajiv Malhotra’, rendered by the A.A.R., and reported at 284 ITR 564. In that

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

57(iv) of a sum\nequal to fifty percent of the said amount of interest.\n3.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals) has erred both\nin law and on facts in confirming the addition of Rs.34,65,610/- made by\nthe Ld. Assessing Officer under

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

57(iv) of a sum\nequal to fifty percent of the said amount of interest.\n3.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals) has erred both\nin law and on facts in confirming the addition of Rs.34,65,610/- made by\nthe Ld. Assessing Officer under

SARVAN SINGH,AMBALA vs. INCOME TAX OFFICER-WARD 4, AMBALA

57(iv) of a sum\nequal to fifty percent of the said amount of interest.\n3.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals) has erred both\nin law and on facts in confirming the addition of Rs.34,65,610/- made by\nthe Ld. Assessing Officer under

RAJBIR SINGH,VILL. GARHI BANJARA vs. ITO, WARD-3, YAMUNANAGAR

57(iv) of a sum\nequal to fifty percent of the said amount of interest.\n3.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals) has erred both\nin law and on facts in confirming the addition of Rs.34,65,610/- made by\nthe Ld. Assessing Officer under

JARNAIL SINGH,VILLAGE BHAGWANPUR, KALKA vs. ITO, WARD-2, PANCHKULA

57(iv) of a sum\nequal to fifty percent of the said amount of interest.\n3.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals) has erred both\nin law and on facts in confirming the addition of Rs.34,65,610/- made by\nthe Ld. Assessing Officer under

BALJEET KAUR,NADI MOHALLA AMBALA CITY vs. ITO WARD 1, AMBALA, AMBALA

57(iv) of a sum\nequal to fifty percent of the said amount of interest.\n3.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals) has erred both\nin law and on facts in confirming the addition of Rs.34,65,610/- made by\nthe Ld. Assessing Officer under

SAT PAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), , CHANDIGARH

57(iv) of a sum\nequal to fifty percent of the said amount of interest.\n3.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals) has erred both\nin law and on facts in confirming the addition of Rs.34,65,610/- made by\nthe Ld. Assessing Officer under

M/S YOGRAJ CHAUDHARY,YAMUNA NAGAR vs. ITO, WARD-5, YAMUNA NAGAR

57(iv) of a sum\nequal to fifty percent of the said amount of interest.\n3.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals) has erred both\nin law and on facts in confirming the addition of Rs.34,65,610/- made by\nthe Ld. Assessing Officer under

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

57(iv) of a sum\nequal to fifty percent of the said amount of interest.\n3.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals) has erred both\nin law and on facts in confirming the addition of Rs.34,65,610/- made by\nthe Ld. Assessing Officer under