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

CHARAN SINGH,SIRSA vs. INCOME TAX OFFICER, WARD-1, SIRSA,

In the result, the appeal of the assessee is allowed

Bench: The Tribunal.

section 143(1), restricted the TDS credit to ₹16,221 on the ground that as per Form 26AS the total receipts were ₹92

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

92 /Chd/2024\nनिर्धारण वर्ष / Assessment Year : 2014-15\n\nBaljeet Kaur\n7736/4, Nadi Mohalla, Vill: Patti\nMehar, Ambala City-134003\nHaryana\nबनाम\nThe ITO\nWard-1, Ambala\nस्थायी लेखा सं./ PAN NO: BOWPK2603A\nअपीलार्थी/Appellant\n\nनिर्धारिती की ओर से / Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\n\nआयकर अपील सं

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

92 /Chd/2024\nनिर्धारण वर्ष / Assessment Year : 2014-15\nBaljeet Kaur\n7736/4, Nadi Mohalla, Vill: Patti\nMehar, Ambala City-134003\nHaryana\nबनाम\nThe ITO\nWard-1, Ambala\nस्थायी लेखा सं./ PAN NO: BOWPK2603A\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से / Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं

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

92 /Chd/2024\nनिर्धारण वर्ष / Assessment Year : 2014-15\nBaljeet Kaur\nबनाम\nThe ITO\n7736/4, Nadi Mohalla, Vill: Patti\nMehar, Ambala City-134003\nHaryana\nWard-1, Ambala\nस्थायी लेखा सं./ PAN NO: BOWPK2603A\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से / Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं

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

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

92 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2014-15 Baljeet Kaur बनाम The ITO 7736/4, Nadi Mohalla, Vill: Patti Ward-1, Ambala Mehar, Ambala City-134003 Haryana "ायी लेखा सं./PAN NO: BOWPK2603A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं

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

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

92 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2014-15 Baljeet Kaur बनाम The ITO 7736/4, Nadi Mohalla, Vill: Patti Ward-1, Ambala Mehar, Ambala City-134003 Haryana "ायी लेखा सं./PAN NO: BOWPK2603A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं

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

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

92 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2014-15 Baljeet Kaur बनाम The ITO 7736/4, Nadi Mohalla, Vill: Patti Ward-1, Ambala Mehar, Ambala City-134003 Haryana "ायी लेखा सं./PAN NO: BOWPK2603A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं

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

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

92 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2014-15 Baljeet Kaur बनाम The ITO 7736/4, Nadi Mohalla, Vill: Patti Ward-1, Ambala Mehar, Ambala City-134003 Haryana "ायी लेखा सं./PAN NO: BOWPK2603A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

92 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2014-15 Baljeet Kaur बनाम The ITO 7736/4, Nadi Mohalla, Vill: Patti Ward-1, Ambala Mehar, Ambala City-134003 Haryana "ायी लेखा सं./PAN NO: BOWPK2603A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

92 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2014-15 Baljeet Kaur बनाम The ITO 7736/4, Nadi Mohalla, Vill: Patti Ward-1, Ambala Mehar, Ambala City-134003 Haryana "ायी लेखा सं./PAN NO: BOWPK2603A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं

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

92 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2014-15 Baljeet Kaur बनाम The ITO 7736/4, Nadi Mohalla, Vill: Patti Ward-1, Ambala Mehar, Ambala City-134003 Haryana "ायी लेखा सं./PAN NO: BOWPK2603A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं

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

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

92 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2014-15 Baljeet Kaur बनाम The ITO 7736/4, Nadi Mohalla, Vill: Patti Ward-1, Ambala Mehar, Ambala City-134003 Haryana "ायी लेखा सं./PAN NO: BOWPK2603A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

92 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2014-15 Baljeet Kaur बनाम The ITO 7736/4, Nadi Mohalla, Vill: Patti Ward-1, Ambala Mehar, Ambala City-134003 Haryana "ायी लेखा सं./PAN NO: BOWPK2603A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं

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

92 /Chd/2024\nनिर्धारण वर्ष / Assessment Year : 2014-15\nBaljeet Kaur\nबनाम\nThe ITO\n7736/4, Nadi Mohalla, Vill: Patti\nWard-1, Ambala\nMehar, Ambala City-134003\nHaryana\nस्थायी लेखा सं./ PAN NO: BOWPK2603A\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से / Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं

INCOME TAX OFFICER, WARD-5(5), CHANDIGARH, CHANDIGARH vs. AVTAR SINGH, VILLAGE- KAIMBWALA

92 /Chd/2024\nनिर्धारण वर्ष / Assessment Year : 2014-15\nBaljeet Kaur\nबनाम\nThe ITO\n7736/4, Nadi Mohalla, Vill: Patti\nWard-1, Ambala\nMehar, Ambala City-134003\nHaryana\nस्थायी लेखा सं./ PAN NO: BOWPK2603A\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से / Assessee by :\nNone\nप्रत्यर्थी/Respondent\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं

SHRI DILRAJ SINGH DHALIWAL,CHANDIGARH vs. PR.CIT-1, CHANDIGARH

TDS, it does not make the transaction unverified or not genuine. 3.3 Regarding eligibility of exemption claimed under section 54F, it was submitted that the issue was raised by the AO and the assessee filed the copy of the purchase deed of residential house no. 7, Sector 3A, Chandigarh vide submission dt. 05/9/2017 and 14/09/2017 and which has been duly