STATE BANK OF INDIA,CHANDIGARH vs. ITO (TDS-I), CHANDIGARH

The appeal is dismissed

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

86,010/- u/s 201(1) and an interest of Rs.22,52,334/- u/s 201(1 A) of the Income Tax Act, aggregating to total tax liability at Rs.56,38,344/-. Besides the above issues, the assessee had raised additional ground before us which read as under: “Ground No. 5: On the facts and circumstances of the case

STATE BANK OF INDIA,CHANDIGARH vs. DCIT/ACIT (TDS), CHANDIGARH

The appeal is dismissed

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

86,010/- u/s 201(1) and an interest of Rs.22,52,334/- u/s 201(1 A) of the Income Tax Act, aggregating to total tax liability at Rs.56,38,344/-. Besides the above issues, the assessee had raised additional ground before us which read as under: “Ground No. 5: On the facts and circumstances of the case

STATE BANK OF INDIA,CHANDIGARH vs. INCOME TAX OFFICER (TDS-1),, CHANDIGARH

The appeal is dismissed

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

86,010/- u/s 201(1) and an interest of Rs.22,52,334/- u/s 201(1 A) of the Income Tax Act, aggregating to total tax liability at Rs.56,38,344/-. Besides the above issues, the assessee had raised additional ground before us which read as under: “Ground No. 5: On the facts and circumstances of the case

STATE BANK OF INDIA,CHANDIGARH vs. ITO (TDS-I), CHANDIGARH

The appeal is dismissed

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

86,010/- u/s 201(1) and an interest of Rs.22,52,334/- u/s 201(1 A) of the Income Tax Act, aggregating to total tax liability at Rs.56,38,344/-. Besides the above issues, the assessee had raised additional ground before us which read as under: “Ground No. 5: On the facts and circumstances of the case

STATE BANK OF INDIA, ZONAL OFFICE(15875),PATHANKOT vs. INCOME TAX OFFICER (TDS-I), CHANDIGARH

The appeal is dismissed

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

86,010/- u/s 201(1) and an interest of Rs.22,52,334/- u/s 201(1 A) of the Income Tax Act, aggregating to total tax liability at Rs.56,38,344/-. Besides the above issues, the assessee had raised additional ground before us which read as under: “Ground No. 5: On the facts and circumstances of the case

STATE BANK OF INDIA,CHANDIGARH vs. DCIT/ACIT-TDS, CHANDIGARH

The appeal is dismissed

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

86,010/- u/s 201(1) and an interest of Rs.22,52,334/- u/s 201(1 A) of the Income Tax Act, aggregating to total tax liability at Rs.56,38,344/-. Besides the above issues, the assessee had raised additional ground before us which read as under: “Ground No. 5: On the facts and circumstances of the case

STATE BANK OF INDIA,AMRITSAR vs. JOINT COMMISSIONER OF INDIA (IN-SITU), LUDHIANA

The appeal is dismissed

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

86,010/- u/s 201(1) and an interest of Rs.22,52,334/- u/s 201(1 A) of the Income Tax Act, aggregating to total tax liability at Rs.56,38,344/-. Besides the above issues, the assessee had raised additional ground before us which read as under: “Ground No. 5: On the facts and circumstances of the case

STATE BANK OF INDIA,PANCHKULA vs. DCIT/ACIT-TDS, CHANDIGARH

The appeal is dismissed

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

86,010/- u/s 201(1) and an interest of Rs.22,52,334/- u/s 201(1 A) of the Income Tax Act, aggregating to total tax liability at Rs.56,38,344/-. Besides the above issues, the assessee had raised additional ground before us which read as under: “Ground No. 5: On the facts and circumstances of the case

VIKAS MEHTA,NEW ANAJ MANDI, RANIA, SIRSA vs. THE DEPUTY DIRECTOR OF INCOME TAX CPC BANGALURU JOA INCOME TAX OFFICER, WARD-1, SIRSA, HARYANA

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

86,305/- as per Rule 37BA of the Income Tax Act. 1961. 2. That the Ld. The Commissioner of Income Tax, ADDL/JCIT (A)-4, Kolkata has erred in not considering that the TDS provision of section

SH. AMRISH SINGH,SIRSA vs. ACIT/DCIT- INT. TAX, GURGAON

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Shri Karan Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7292E (Appellant) (Respondent) With Assessment Year: 2018-19 Shri Kabal Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7934M (Appellant) (Respondent) With Ita Nos.390/Chandi/2021 & 590/Chandi/2022 Assessment Year: 2018-19 & 2019-20 Shri Amrish Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Aszps6911K (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Adv. Sh. Ankit Kumar, Adv. Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 23.12.2025 Date Of Pronouncement 23.12.2025

86,17,767/- which included interest under section 28 of Land Acquisition Act of Rs. 3,97,56,460/ - which was part of enhanced compensation as held by the Hon'ble Supreme Court in CIT vs. Ghanshyam HUF (2009) 315 ITR 1 (SC). It was claimed that the assessee was entitled to exemption under section

SH. AMRISH SINGH,SIRSA vs. DCIT/ACIT, INT. TAX., GURGAON.

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Shri Karan Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7292E (Appellant) (Respondent) With Assessment Year: 2018-19 Shri Kabal Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7934M (Appellant) (Respondent) With Ita Nos.390/Chandi/2021 & 590/Chandi/2022 Assessment Year: 2018-19 & 2019-20 Shri Amrish Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Aszps6911K (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Adv. Sh. Ankit Kumar, Adv. Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 23.12.2025 Date Of Pronouncement 23.12.2025

86,17,767/- which included interest under section 28 of Land Acquisition Act of Rs. 3,97,56,460/ - which was part of enhanced compensation as held by the Hon'ble Supreme Court in CIT vs. Ghanshyam HUF (2009) 315 ITR 1 (SC). It was claimed that the assessee was entitled to exemption under section

SHRI KABAL JEET SINGH,SIRSA vs. DCIT/ACIT-INT.-TAX,, GURGAON

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Shri Karan Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7292E (Appellant) (Respondent) With Assessment Year: 2018-19 Shri Kabal Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7934M (Appellant) (Respondent) With Ita Nos.390/Chandi/2021 & 590/Chandi/2022 Assessment Year: 2018-19 & 2019-20 Shri Amrish Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Aszps6911K (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Adv. Sh. Ankit Kumar, Adv. Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 23.12.2025 Date Of Pronouncement 23.12.2025

86,17,767/- which included interest under section 28 of Land Acquisition Act of Rs. 3,97,56,460/ - which was part of enhanced compensation as held by the Hon'ble Supreme Court in CIT vs. Ghanshyam HUF (2009) 315 ITR 1 (SC). It was claimed that the assessee was entitled to exemption under section

SHRI KARAN JEET SINGH,SIRSA vs. DCIT/ACIT- INT.TAX,, GURGAON

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Shri Karan Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7292E (Appellant) (Respondent) With Assessment Year: 2018-19 Shri Kabal Jeet Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Acgps7934M (Appellant) (Respondent) With Ita Nos.390/Chandi/2021 & 590/Chandi/2022 Assessment Year: 2018-19 & 2019-20 Shri Amrish Singh, Vs. Dcit/Acit, 1, Hisar Road, Vpo- Intl. Taxation, Khairpur, Ward-4, Sirsa, Gurgaon Haryana Pan: Aszps6911K (Appellant) (Respondent) Assessee By Sh. Lalit Mohan, Adv. Sh. Ankit Kumar, Adv. Department By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 23.12.2025 Date Of Pronouncement 23.12.2025

86,17,767/- which included interest under section 28 of Land Acquisition Act of Rs. 3,97,56,460/ - which was part of enhanced compensation as held by the Hon'ble Supreme Court in CIT vs. Ghanshyam HUF (2009) 315 ITR 1 (SC). It was claimed that the assessee was entitled to exemption under section

SH. RAKESH KUMAR SINGLA,LUDHIANA vs. ITO, WARD-6(1), LUDHIANA

In the result, the appeal is allowed

Bench: SHRI A.D.JAIN (Vice President)

86,462/-, which included TDS amounting to Rs.12,74,553/-, at a declared total income of Rs.33,68,860/-, claiming a refund of Rs.4,30,380/-. The mis-match in question occurred due to the fact that the assessee follows the accrual method of accounting, whereas the Government Departments follow the CASS system of accounting. Due to this difference, there

BANUR BROTHER ,PATIALA vs. ITO-WARD-1, AMBALA

In the result appeal of the assessee is allowed as and by way of remand to Ld

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

Section 189 all the proceedings are required to be instituted on the name of partners and not on the name of the Appellant. Therefore, Ld. AO had erred in initiating the assessment proceedings against the Appellant. It was also contended that CIT(A) had not provided sufficient opportunity to the Appellant to present its case before it. CIT(A) only

DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. CT EDUCATIONAL SOCIETY, JALANDHAR

In the result, both the appeals of the Revenue are

section 11 of the IT Act. Therefore, interest at the rate of 12% P. A. on the total amount of interest free advances amounting to Rs.16,54,05,000, which comes to Rs. 1,98,48,600 has been added to the income of the society. 4.6 The appellant has stated that advances of Rs. 16,54,05,000 have

DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. CT EDUCATIONAL SOCIETY, JALANDHAR

In the result, both the appeals of the Revenue are

section 11 of the IT Act. Therefore, interest at the rate of 12% P. A. on the total amount of interest free advances amounting to Rs.16,54,05,000, which comes to Rs. 1,98,48,600 has been added to the income of the society. 4.6 The appellant has stated that advances of Rs. 16,54,05,000 have

DR. JASWINDER SINGH THROUGH GPA SMT. JAGJIWAN KAUR,ROPAR vs. ITO, W-2(2), ROPAR

In the result, appeal of the assessee is allowed for statistical purposes

TDS applying the provisions of Section 40(a)(ia) which is arbitrary and unjustified. 3. That the Ld. Commissioner of Income Tax (Appeals) has further erred in not allowing depreciation on instruments & hospital equipment, furniture & fixtures, office equipment, computer and refrigerator and as such the order passed is arbitrary and unjustified. 4. That the order