DY. COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA vs. M/S AMAN FEED INDUSTRIES, KHANNA

In the result, appeals of the assessee for A

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

Section 145(3) of the Income Tax, 1961. 4. That he was further not justified to arbitrarily uphold the addition of Rs. 3,47,132/- by applying an arbitrary G. P. rate on the alleged bogus purchases of Rs. 47,55,239/- made from M/s Goyal Enterprises u/s 68 of the Income Tax Act, 1961. 5. That he was further

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA

In the result, appeals of the assessee for A

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

Section 145(3) of the Income Tax, 1961. 4. That he was further not justified to arbitrarily uphold the addition of Rs. 3,47,132/- by applying an arbitrary G. P. rate on the alleged bogus purchases of Rs. 47,55,239/- made from M/s Goyal Enterprises u/s 68 of the Income Tax Act, 1961. 5. That he was further

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA

In the result, appeals of the assessee for A

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

Section 145(3) of the Income Tax, 1961. 4. That he was further not justified to arbitrarily uphold the addition of Rs. 3,47,132/- by applying an arbitrary G. P. rate on the alleged bogus purchases of Rs. 47,55,239/- made from M/s Goyal Enterprises u/s 68 of the Income Tax Act, 1961. 5. That he was further

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA, LUDHIANA vs. AMAN FEED INDUSTRIES, KHANNA

In the result, appeals of the assessee for A

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

Section 145(3) of the Income Tax, 1961. 4. That he was further not justified to arbitrarily uphold the addition of Rs. 3,47,132/- by applying an arbitrary G. P. rate on the alleged bogus purchases of Rs. 47,55,239/- made from M/s Goyal Enterprises u/s 68 of the Income Tax Act, 1961. 5. That he was further

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , LUDHIANA vs. AMAN FEED INDUSTRIES, KHANNA

In the result, appeals of the assessee for A

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

Section 145(3) of the Income Tax, 1961. 4. That he was further not justified to arbitrarily uphold the addition of Rs. 3,47,132/- by applying an arbitrary G. P. rate on the alleged bogus purchases of Rs. 47,55,239/- made from M/s Goyal Enterprises u/s 68 of the Income Tax Act, 1961. 5. That he was further

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA

In the result, appeals of the assessee for A

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

Section 145(3) of the Income Tax, 1961. 4. That he was further not justified to arbitrarily uphold the addition of Rs. 3,47,132/- by applying an arbitrary G. P. rate on the alleged bogus purchases of Rs. 47,55,239/- made from M/s Goyal Enterprises u/s 68 of the Income Tax Act, 1961. 5. That he was further

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA

In the result, appeals of the assessee for A

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

Section 145(3) of the Income Tax, 1961. 4. That he was further not justified to arbitrarily uphold the addition of Rs. 3,47,132/- by applying an arbitrary G. P. rate on the alleged bogus purchases of Rs. 47,55,239/- made from M/s Goyal Enterprises u/s 68 of the Income Tax Act, 1961. 5. That he was further

KISSAN FATS LTD.,BATHINDA vs. DCIT, CC-1, LUDHIANA

In the result, the appeal of the assessee is allowed

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

250(6) of the Act, which is hereinafter referred to as the “impugned order”. FACTUAL MATRIX 2. The assessee is a company under the Companies Act, 1956/2013. The assessee is into the business of manufacturing vanaspati ghee and refined oil and had filed return of income at rs. 2,07,78,950/- on 30/09/2013. 3. The assessee maintains audited books

M/S KUBER ROLLER FLOUR MILLS,CHANDIGARH vs. ITO-WARD-2(1), CHANDIGARH

In the result, appeal of the assessee is allowed

250(6) of the Income Tax Act, 1961 (in short ‘the Act’) dated 26/11/2019 for assessment year 2011-12, wherein the assessee has taken the following grounds of appeal: “1. The learned CIT(A) is not justified in upholding the reassessment u/s 148 of the Act, when admittedly the notice u/s 148 is without jurisdiction and without application of independent

AMAN THUKRAL,LUDHIANA vs. INCOME TAX OFFICER WARD 2(1), LUDHIANA , LUDHIANA

Accordingly, Additional Ground No. 1 is allowed for statistical

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

250(6) of the Income Tax Act, 1961 against law and facts of the case. 2. That the Ld. CIT(A), NFAC, Delhi has failed to appreciate that the Ld AO has wrongly made an addition of Rs. 3,60,17,756 on account of alleged bogus purchases. a. That the Ld. CIT(A) had erred in law & facts

M/S RITISH AGRO PRIVATE LIMITED,KHANNA vs. DCIT, CENTRAL CIRCLE-1, LUDHIANA

Appeal stand dismissed

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am Physical Hearing 1. आयकरअपीलसं./ Ita No. 633/Chandi/2022 (िनधा"रण वष" / Assessment Year: 2019-20) M/S Ritish Agro Private Ltd. Dcit-Central Circle-1 बनाम/ Vs. Malerkotla Road, Rasulra Ludhiana Khanna – 141 401 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccr-7743-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं./ Ita No.638/Chandi/2022 (िनधा"रण वष" / Assessment Year: 2019-20) Dcit-Central Circle-1 M/S Ritish Agro Private Ltd. बनाम/ Vs. Ludhiana Malerkotla Road, Rasulra Khanna – 141 401 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccr-7743-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Ashwani Kumar (Ca) & Ms. Muskan Garg (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Ms. Tarundeep Kaur (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 24-06-2025 घोषणाकीतारीख /Date Of Pronouncement : 04-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Cross-Appeals Arises Out Of The Order Of Learned Commissioner Of Income Tax (Appeals)-5, Ludhiana Dated 26-07-2022

bogus purchases u/s 68 r.w.s. 69C in view of the judgement of the Hon'ble Supreme Court in the case of Sumit Dayal Vs. Commissioner of Income Tax 214 801 1995 and N.K. Industries Ltd Vs. CIT vide SLP (C) No. 769 of 2017 which is squarely applicable in this case? 5. Whether in the facts and circumstances

DCIT, CENTRAL CIRCLE-1, LUDHIANA vs. M/S RITISH AGRO PRIVATE LIMITED, LUDHIANA

Appeal stand dismissed

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am Physical Hearing 1. आयकरअपीलसं./ Ita No. 633/Chandi/2022 (िनधा"रण वष" / Assessment Year: 2019-20) M/S Ritish Agro Private Ltd. Dcit-Central Circle-1 बनाम/ Vs. Malerkotla Road, Rasulra Ludhiana Khanna – 141 401 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccr-7743-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं./ Ita No.638/Chandi/2022 (िनधा"रण वष" / Assessment Year: 2019-20) Dcit-Central Circle-1 M/S Ritish Agro Private Ltd. बनाम/ Vs. Ludhiana Malerkotla Road, Rasulra Khanna – 141 401 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccr-7743-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Ashwani Kumar (Ca) & Ms. Muskan Garg (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Ms. Tarundeep Kaur (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 24-06-2025 घोषणाकीतारीख /Date Of Pronouncement : 04-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Cross-Appeals Arises Out Of The Order Of Learned Commissioner Of Income Tax (Appeals)-5, Ludhiana Dated 26-07-2022

bogus purchases u/s 68 r.w.s. 69C in view of the judgement of the Hon'ble Supreme Court in the case of Sumit Dayal Vs. Commissioner of Income Tax 214 801 1995 and N.K. Industries Ltd Vs. CIT vide SLP (C) No. 769 of 2017 which is squarely applicable in this case? 5. Whether in the facts and circumstances

INCOME TAX OFFICER, BILASPUR vs. M/S AUSTEE HYDRO POWER & CONSTRUCTION COMPANY (P) LTD., BILASPUR

In the result, the appeal of the assessee is partly

Bench: Shri Sanjay Garg & Ms. Annapurna Guptam/S Austees Hydro Power & Vs. The Income Tax Officer, Construction Company (P) Ltd., Bilaspur Distt. Bilaspur Vpo Bahot Kasol, Tehsil Sadar, (Hp). Distt Bilaspur (Hp), Through Its Authorised Signatory Pan: Aafca8697M & The Income Tax Officer, Vs. M/S Austees Hydro Power & Bilaspur Distt. Bilaspur Construction Company (P) Ltd., (Hp). Vpo Bahot Kasol, Tehsil Sadar, Distt Bilaspur (Hp), Through Its Authorised Signatory Pan: Aafca8697M (Appellant) (Respondent)

bogus, but has also accepted that purchases to the extent of Rs.1.24 crores were made by them from Nikhil Filling station for supplying to the assessee, believing the version /statement of the manager of the filling station. The conclusion derived by the Ld.CIT(A) is clearly not sustainable. Therefore, in our view, the entire exercise of the Revenue

M/S AUSTEES HYDRO POWER & CONSTRUCTION COMPANY (P) LTD.,BILASPUR vs. INCOME TAX OFFICER, BILASPUR

In the result, the appeal of the assessee is partly

Bench: Shri Sanjay Garg & Ms. Annapurna Guptam/S Austees Hydro Power & Vs. The Income Tax Officer, Construction Company (P) Ltd., Bilaspur Distt. Bilaspur Vpo Bahot Kasol, Tehsil Sadar, (Hp). Distt Bilaspur (Hp), Through Its Authorised Signatory Pan: Aafca8697M & The Income Tax Officer, Vs. M/S Austees Hydro Power & Bilaspur Distt. Bilaspur Construction Company (P) Ltd., (Hp). Vpo Bahot Kasol, Tehsil Sadar, Distt Bilaspur (Hp), Through Its Authorised Signatory Pan: Aafca8697M (Appellant) (Respondent)

bogus, but has also accepted that purchases to the extent of Rs.1.24 crores were made by them from Nikhil Filling station for supplying to the assessee, believing the version /statement of the manager of the filling station. The conclusion derived by the Ld.CIT(A) is clearly not sustainable. Therefore, in our view, the entire exercise of the Revenue

M/S BRONZE LOGISTICS PVT. LTD.,LUDHIANA vs. DCIT, LUDHIANA

The appeal of the assessee is allowed

Bench: Ms. Diva Singh & Ms. Annapurna Guptaassessment Year: 2006-07 M/S Bronze Logistics P.Ltd., Vs. The Dcit, 863 Industrial Area-A, Circle Vii, Ludhiana. Ludhiana. Pan No. : Aabcb9505H

250(6) of the Income Tax Act, 1961 by the Ld. Commissioner of Income Tax (Appeals)-II, Ludhiana is against law and facts on the file in as much he was not justified to hold that the assessment framed was not barred by limitation as the very reference to the special auditor

POOJA KANSAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD-1, G.GARH, GOBINDGARH

In the result, the Assessee’s appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 224 & 225/Chd/2025 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Pooja Kansal, The Ito, बनाम Kansla Singla & Ward -1, Associates, Gobindgarh Vs. Sco 80-81, Sector 17-C, Chandigarh "थायी लेखा सं./Pan No. Abypk5904G अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. T.N. Singla, Ca राज"व क" ओर से/ Revenue By : Smt. Kusum Kashyap, Cit Dr (Virtual Mode) सुनवाई क" तार"ख/Date Of Hearing : 12.08.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 27.10.2025 आदेश/Order Per Krinwant Sahay, Am: Both The Appeals Pertaining To A.Ys. 2016-17 & 2017- 18 Have Been Filed By The Assessee Against The Separate

250 without properly serving the notices to the assessee. 3. That the Ld. CIT (A) has wrongly decided the case of the appellant ex-parte, as the Ld. CIT(A) has failed to provide sufficient opportunity of hearing, thus depriving the appellant of the right to present its case 3 224 & 225-Chd-2025 – Pooja Kansal, Chandigarh effectively and rebut

POOJA KANSAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD-1, G.GARH, GOBINDGARH

In the result, the Assessee’s appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 224 & 225/Chd/2025 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Pooja Kansal, The Ito, बनाम Kansla Singla & Ward -1, Associates, Gobindgarh Vs. Sco 80-81, Sector 17-C, Chandigarh "थायी लेखा सं./Pan No. Abypk5904G अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. T.N. Singla, Ca राज"व क" ओर से/ Revenue By : Smt. Kusum Kashyap, Cit Dr (Virtual Mode) सुनवाई क" तार"ख/Date Of Hearing : 12.08.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 27.10.2025 आदेश/Order Per Krinwant Sahay, Am: Both The Appeals Pertaining To A.Ys. 2016-17 & 2017- 18 Have Been Filed By The Assessee Against The Separate

250 without properly serving the notices to the assessee. 3. That the Ld. CIT (A) has wrongly decided the case of the appellant ex-parte, as the Ld. CIT(A) has failed to provide sufficient opportunity of hearing, thus depriving the appellant of the right to present its case 3 224 & 225-Chd-2025 – Pooja Kansal, Chandigarh effectively and rebut

MANPREET SINGH BHULLAR,PARWANOO vs. ITO, PARWANOO

In the result, appeal of the assessee is allowed

250(6) of the Income-tax Act, 1961 by the Ld. CIT(A)-18, New Delhi in Appeal No. IT/3277SMU2009-10, the addition of 17,44,256/- was deleted but restricted to the GP rate of the assessee. The Ld. CIT(A) deleted the addition of the entire purchase held as bogus purchase by mentioning categorically that there is nothing