AJMER SINGH,MOHALI vs. ITO, W-6(5), MOHAL

In the result, the appeal of the Revenue is dismissed

Bench: Disposal Of Appeal.”

section 144 r.w.s 147 of the Act wherein the AO referring to the assessment proceedings in the case of the wife of the assessee Smt. Baldev Kaur wherein she had stated in her affidavit that the deposit in her bank account pertained to her husband, Shri Ajmer Singh who has sold his agriculture land as per the registered sale deed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA vs. SUNIL KUMAR SOOD, PANCHKULA

The appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

capital gain tax during the year under consideration. DECISION 5.2.3 I have considered the reasoning given by the AO in assessment order, submissions & documents submitted by the appellant, facts of the case and legal position. Brief Facts : (i) The brief facts that the appellant has bought agricultural land of 37 bigha in village Kalyanpur, Baddi, Himachal Pradesh for a consideration

SH. AMARJEET SINGH,SIRSA vs. PR.CIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

capital gains’ observing inter alia that “we with utmost respect are not in agreement with the view taken by Gujarat High Court” in Movaliya Bhikhubhai Balabhai case (supra). It is humbly submitted that the decision of Hon’ble Supreme Court (SC) in the case of UOI v. Hari Singh & Ors. (supra) was not brought to the notice

RAKESH KUMAR,JAGADHRI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

capital gains’ observing inter alia that “we with utmost respect are not in agreement with the view taken by Gujarat High Court” in Movaliya Bhikhubhai Balabhai case (supra). It is humbly submitted that the decision of Hon’ble Supreme Court (SC) in the case of UOI v. Hari Singh & Ors. (supra) was not brought to the notice

INDER KAUR,SIRSA vs. PR.CIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

capital gains’ observing inter alia that “we with utmost respect are not in agreement with the view taken by Gujarat High Court” in Movaliya Bhikhubhai Balabhai case (supra). It is humbly submitted that the decision of Hon’ble Supreme Court (SC) in the case of UOI v. Hari Singh & Ors. (supra) was not brought to the notice

SH. DEVENDER KUMAR,YAMUNA NAGAR vs. ITO, WARD -1, YAMUNA NAGAR

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

capital gains’ observing inter alia that “we with utmost respect are not in agreement with the view taken by Gujarat High Court” in Movaliya Bhikhubhai Balabhai case (supra). It is humbly submitted that the decision of Hon’ble Supreme Court (SC) in the case of UOI v. Hari Singh & Ors. (supra) was not brought to the notice

SH. BALJINDER SINGH,CHANDIGARH vs. PR.CIT, CHANDIGARH -1, CHANDIGARH

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

capital gains’ observing inter alia that “we with utmost respect are not in agreement with the view taken by Gujarat High Court” in Movaliya Bhikhubhai Balabhai case (supra). It is humbly submitted that the decision of Hon’ble Supreme Court (SC) in the case of UOI v. Hari Singh & Ors. (supra) was not brought to the notice

MADHU GREWAL,CHANDIGARH vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CHANDIGARH-1, CHANDIGARH

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

capital gains’ observing inter alia that “we with utmost respect are not in agreement with the view taken by Gujarat High Court” in Movaliya Bhikhubhai Balabhai case (supra). It is humbly submitted that the decision of Hon’ble Supreme Court (SC) in the case of UOI v. Hari Singh & Ors. (supra) was not brought to the notice

KARAN PRATAP SINGH,SIRSA, HARYANA vs. ITO, WARD-1, SIRSA, HARYANA

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

capital gains’ observing inter alia that “we with utmost respect are not in agreement with the view taken by Gujarat High Court” in Movaliya Bhikhubhai Balabhai case (supra). It is humbly submitted that the decision of Hon’ble Supreme Court (SC) in the case of UOI v. Hari Singh & Ors. (supra) was not brought to the notice

KARTAR SINGH, FATEHABAD vs. PR. COMMISSIONER OF INCOME TAX, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

capital gains’ observing inter alia that “we with utmost respect are not in agreement with the view taken by Gujarat High Court” in Movaliya Bhikhubhai Balabhai case (supra). It is humbly submitted that the decision of Hon’ble Supreme Court (SC) in the case of UOI v. Hari Singh & Ors. (supra) was not brought to the notice

RAM NIWAS,FATEHABAD vs. INCOME TAX OFFICER, INCOME TAX OFFICE, SIRSA ROAD, INDUSTRIAL AREA, FATEHABAD

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

capital gains’ observing inter alia that “we with utmost respect are not in agreement with the view taken by Gujarat High Court” in Movaliya Bhikhubhai Balabhai case (supra). It is humbly submitted that the decision of Hon’ble Supreme Court (SC) in the case of UOI v. Hari Singh & Ors. (supra) was not brought to the notice

ASHOK KUMAR THAKRAL,JAGADHRI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA , PANCHKULA

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

capital gains’ observing inter alia that “we with utmost respect are not in agreement with the view taken by Gujarat High Court” in Movaliya Bhikhubhai Balabhai case (supra). It is humbly submitted that the decision of Hon’ble Supreme Court (SC) in the case of UOI v. Hari Singh & Ors. (supra) was not brought to the notice

PARVEEN KUMAR,229,VILLAGE MANAKPUR-II,TEHSIL JAGADHRI,HARYANA vs. PRABHJOT KAUR,PCIT PANCHKULA, CHANDIGARH

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

capital gains’ observing inter alia that “we with utmost respect are not in agreement with the view taken by Gujarat High Court” in Movaliya Bhikhubhai Balabhai case (supra). It is humbly submitted that the decision of Hon’ble Supreme Court (SC) in the case of UOI v. Hari Singh & Ors. (supra) was not brought to the notice

SH. RAM LAL,FATEHABAD vs. PR.CIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

capital gains’ observing inter alia that “we with utmost respect are not in agreement with the view taken by Gujarat High Court” in Movaliya Bhikhubhai Balabhai case (supra). It is humbly submitted that the decision of Hon’ble Supreme Court (SC) in the case of UOI v. Hari Singh & Ors. (supra) was not brought to the notice

MANINDER JEET SINGH V.P.O. UDHAMGARH,JAGADHRI,HARYANA vs. PRABHJOT KAUR,PCIT, PANCHKULA

In the result, all the above appeals filed by the respective assessee’s are dismissed

capital gains’ observing inter alia that “we with utmost respect are not in agreement with the view taken by Gujarat High Court” in Movaliya Bhikhubhai Balabhai case (supra). It is humbly submitted that the decision of Hon’ble Supreme Court (SC) in the case of UOI v. Hari Singh & Ors. (supra) was not brought to the notice

ANIL TUTEJA,FATEHABAD vs. PR. COMMISSIONER OF INCOME TAX, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

capital gains’ observing inter alia that “we with utmost respect are not in agreement with the view taken by Gujarat High Court” in Movaliya Bhikhubhai Balabhai case (supra). It is humbly submitted that the decision of Hon’ble Supreme Court (SC) in the case of UOI v. Hari Singh & Ors. (supra) was not brought to the notice

MUNISH KUMAR LEGAL HEIR LATE SH GURDEEP SINGH,VILL MANAKPUR, YAMUNANAGAR vs. ITO, WARD 5, YAMUNANAGAR

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

capital gains’ observing inter alia that “we with utmost respect are not in agreement with the view taken by Gujarat High Court” in Movaliya Bhikhubhai Balabhai case (supra). It is humbly submitted that the decision of Hon’ble Supreme Court (SC) in the case of UOI v. Hari Singh & Ors. (supra) was not brought to the notice

SH. GURDEEP SINGH MAHAL,SIRSA vs. PR.CIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

capital gains’ observing inter alia that “we with utmost respect are not in agreement with the view taken by Gujarat High Court” in Movaliya Bhikhubhai Balabhai case (supra). It is humbly submitted that the decision of Hon’ble Supreme Court (SC) in the case of UOI v. Hari Singh & Ors. (supra) was not brought to the notice