M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

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

2 to Section 263(1) of the Act, the assessment order was treated as erroneous and ITA 146,147 & 148/CHD/2021 A.Y. 2011-12, 2015-16 & 2016-17 32 prejudicial to the interests of the Revenue . The Tribunal quashed the revisional order and restored the order of the AO, following the Co-ordinate Bench decision in “Rajal Enterprises

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)

bogus purchase without any base and reason thereof without appreciating that the said amount is very excessive and arbitrary. 3. That the Ld. CIT(A), NFAC, Delhi has failed to appreciate that the Ld. AO has wrongly made an addition of Rs. 19,33,905 u/s. 69C on account of alleged unexplained purchases from one Sumanpreet Singh completely disregarding

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

purchase of chillies. The chillies purchased by the assessee are sorted, graded as per Agmark specifications. Better quality chillies are picked up and sorted out for export and before export they are clipped and stemmed and subjected to fumigation under expert technical hands in order to prevent deterioration and with a view to give better polish and appearance and during

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

purchase of chillies. The chillies purchased by the assessee are sorted, graded as per Agmark specifications. Better quality chillies are picked up and sorted out for export and before export they are clipped and stemmed and subjected to fumigation under expert technical hands in order to prevent deterioration and with a view to give better polish and appearance and during

SANJEEV KUMAR RANA,ROPAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CHANDIGARH

The appeal stands allowed in terms of our above order

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं. / Ita No.706/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2015-16) Shri Sanjeev Kumar Rana Pr. Cit बनाम/ Vs. 93-Kiln Area, Nangal Ropar Sector -17E (Punjab) 140124. Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aespk-7126-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Parikshit Aggarwal (Ca)(Virtual) –Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit)(Virtual) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 07-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 14/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. By Way Of This Appeal, The Assessee Assails Invocation Of Revisionary Jurisdiction U/S 263 By Ld. Pr. Commissioner Of Income Tax, Chandigarh-1 (Pr. Cit) For The Assessment Year (Ay) 2015-16 Vide Impugned Order Dated 10-05-2023 Proposing Revision Of An Assessment As Framed By Ld. Assessing Officer [Ao] U/S.143(3) Of The Act On 12-10-2017. 2. Briefly Stated, The Assessee Was Assessed U/S 143(3) On 12-10-2017 Wherein The Income Of The Assessee Was Determined At Rs.8.79 Lacs After

B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Parikshit Aggarwal (CA)(Virtual) –Ld. AR ""थ"कीओरसे/Respondent by : Smt. Kusum Bansal (CIT)(Virtual) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 07-10-2025 घोषणाकीतारीख /Date of Pronouncement : 14/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of this appeal, the assessee assails invocation