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 has to be deducted at the time of credit or payment whichever is earlier. Thus the contention of the assessee are unacceptable. 2.8 The provisions of section 195 has to be read in consonance with the provisions of section 5(2) and section 9(1) of the Act which deals with the 'total income of non-resident' and 'income

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 has to be deducted at the time of credit or payment whichever is earlier. Thus the contention of the assessee are unacceptable. 2.8 The provisions of section 195 has to be read in consonance with the provisions of section 5(2) and section 9(1) of the Act which deals with the 'total income of non-resident' and 'income

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 has to be deducted at the time of credit or payment whichever is earlier. Thus the contention of the assessee are unacceptable. 2.8 The provisions of section 195 has to be read in consonance with the provisions of section 5(2) and section 9(1) of the Act which deals with the 'total income of non-resident' and 'income

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)

80- lA in the previous year also or not? 12. Further at para 12 of Form No.10CCB, you have shown sales tax registration No. in which it has ascertained that you were got registered with sales tax on 09.07.2009. Please state whether you have got sale tax No. before the company came into existence.” c ) The reply filed

DCIT, C-1(1), CHANDIGARH vs. UNIPRO TECHNO INFRASTRUCTURE PRIVATE LIMITED, CHANDIGARH

In the result, appeal of the Department is dismissed

80-lA in the previous year also or not? 12. Further at para 12 of Form No.10CCB, you have shown sales tax registration No. in which it has ascertained that you were got registered with sales tax on 09.07.2009. Please state whether you have got sale tax No. before the company came into existence.” c) The reply filed

ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH

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

TDS particulars was wholly unjustified. [Para 7] As regards second ground for reopening the assessment, the dividend income received during the year was claimed as exempt and the same was accepted in the assessment order passed under section 143(3). The reason for reopening the assessment was that in the absence of particulars it could not be said that

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

80-81, 4th Floor, Sector 17-C,\nChandigarh-160017\nबनाम\nThe ITO\nWard-3\nYamunanagar, Haryana\nस्थायी लेखा सं. / PAN NO: ADPPC5697M\nअपीलार्थी/Appellant\n\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nप्रत्यर्थी/Respondent\nShri Ajay Jain, C.A (Virtual)\nShri Manav Bansal, CIT,DR\n\nआयकर अपील सं. / ITA No. 6 /Chd/2023\nनिर्धारण वर्ष / Assessment

M/S THE NABHA PRIMARY CO-OP AGRICULTURAL DEVELOPMENT BANK LTD.,NABHA vs. ACIT, CIRCLE , MANDI GOBINDGARH

Appeal of the Assessee is allowed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2013-14

TDS on account of Contractual Payments to the Gunman paid applying the provisions of section 40(a) (ia) which are not applicable and as such the addition is illegal, arbitrary and unjustified. 2) That the Ld. Commissioner of Income Tax (Appeals) has erred in law as well as on facts in upholding the addition

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)

80,000/- in cash, in clear violation of section 269SS of the Act. The learned DR submitted that the show cause notice under section 271D was issued on 16.08.2023 and the penalty order was passed on 28.02.2024, well within six months, and therefore the order was not barred by limitation. It was argued that the relevant date for computation

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)

80,000/- in cash, in clear violation of section 269SS of the Act. The learned DR submitted that the show cause notice under section 271D was issued on 16.08.2023 and the penalty order was passed on 28.02.2024, well within six months, and therefore the order was not barred by limitation. It was argued that the relevant date for computation

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)

80,000/- in cash, in clear violation of section 269SS of the Act. The learned DR submitted that the show cause notice under section 271D was issued on 16.08.2023 and the penalty order was passed on 28.02.2024, well within six months, and therefore the order was not barred by limitation. It was argued that the relevant date for computation

M/S KAPSONS FASHION PVT. LTD.,CHANDIGARH vs. ACIT, C-2(1), CHANDIGARH

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Smt.Diva Singh & Smt.Annapurna Guptaआयकर अपील सं./ Ita Nos.1014 To 1016/Chd/2017 "नधा"रण वष" / Assessment Years : 2011-12 To 2013-14

TDS, evidencing tax deducted on the impugned A.Ys. 2011-12 to 2013-14 payment and deposited in the Government Treasury. It was contended that these documents were very relevant for deciding the issue and the Ld.Counsel for the assessee pleaded that the same may be admitted for adjudication. An application for admission of the additional evidences was filed before

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

80-81, 4th Floor, Sector 17-C,\nChandigarh-160017\nबनाम\nThe ITO\nWard-3\nYamunanagar, Haryana\nस्थायी लेखा सं. / PAN NO: ADPPC5697M\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nShri Ajay Jain, C.A (Virtual)\nShri Manav Bansal, CIT,DR\nआयकर अपील सं. / ITA No. 6 /Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nShri

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

80-81, 4th Floor, Sector 17-C,\nChandigarh-160017\nबनाम\nThe ITO\nWard-3\nYamunanagar, Haryana\nस्थायी लेखा सं. / PAN NO: ADPPC5697M\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nShri Ajay Jain, C.A (Virtual)\nShri Manav Bansal, CIT,DR\nराजस्व की ओर से / Revenue by :\nआयकर अपील सं. / ITA No. 6 /Chd/2023\nनिर्धारण वर्ष / Assessment Year

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

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

80-81, 4th Floor, Sector 17-C, Yamunanagar, Haryana Chandigarh-160017 "ायी लेखा सं./PAN NO: ADPPC5697M अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Ajay Jain, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT,DR आयकर अपील सं./ ITA No. 6 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri

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

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

80-81, 4th Floor, Sector 17-C, Yamunanagar, Haryana Chandigarh-160017 "ायी लेखा सं./PAN NO: ADPPC5697M अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Ajay Jain, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT,DR आयकर अपील सं./ ITA No. 6 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

80-81, 4th Floor, Sector 17-C, Yamunanagar, Haryana Chandigarh-160017 "ायी लेखा सं./PAN NO: ADPPC5697M अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Ajay Jain, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT,DR आयकर अपील सं./ ITA No. 6 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri

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

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

80-81, 4th Floor, Sector 17-C, Yamunanagar, Haryana Chandigarh-160017 "ायी लेखा सं./PAN NO: ADPPC5697M अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Ajay Jain, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT,DR आयकर अपील सं./ ITA No. 6 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri

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

80-81, 4th Floor, Sector 17-C, Yamunanagar, Haryana Chandigarh-160017 "ायी लेखा सं./PAN NO: ADPPC5697M अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Ajay Jain, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT,DR आयकर अपील सं./ ITA No. 6 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri