SH. ASHISH JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

Capital Gain (LTCG) under section 10(38) amounting to Rs. 87,04,733/-. The return of income was thereafter processed under section 143(1) and thereafter, no notice under section 143(2) was issued within the statutory time period. 4.1 Subsequently, search and seizure operation under section 132

SH. AKHIL JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

Capital Gain (LTCG) under section 10(38) amounting to Rs. 87,04,733/-. The return of income was thereafter processed under section 143(1) and thereafter, no notice under section 143(2) was issued within the statutory time period. 4.1 Subsequently, search and seizure operation under section 132

SH. ASHISH JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

Capital Gain (LTCG) under section 10(38) amounting to Rs. 87,04,733/-. The return of income was thereafter processed under section 143(1) and thereafter, no notice under section 143(2) was issued within the statutory time period. 4.1 Subsequently, search and seizure operation under section 132

M/S JAIN AMAR CLOTHING PVT. LTD.,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

gain. (iii) reference is made to an alleged re-cast of loan from petitioner to Hubtown Limited into an advance against property during year ended 31st March 2019 and the same is not relevant to Assessment Year 2017-2018. (f) Accordingly, it is irrefutable that no incriminating material relating to petitioner has been found during proceedings under Section 132

SH. SANJAY SINGAL HUF,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

section 132(4), 131(IA) of the Act. Based on the above, it was In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 24 revealed to the AO that Shri SCS is engaged in the activity of providing accommodation entries in the form of share capital, share premium, unsecured loan and long-term capital gain

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

section 132(4), 131(IA) of the Act. Based on the above, it was In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 24 revealed to the AO that Shri SCS is engaged in the activity of providing accommodation entries in the form of share capital, share premium, unsecured loan and long-term capital gain

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

section 132(4), 131(IA) of the Act. Based on the above, it was In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 24 revealed to the AO that Shri SCS is engaged in the activity of providing accommodation entries in the form of share capital, share premium, unsecured loan and long-term capital gain

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

section 132(4), 131(IA) of the Act. Based on the above, it was In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 24 revealed to the AO that Shri SCS is engaged in the activity of providing accommodation entries in the form of share capital, share premium, unsecured loan and long-term capital gain

SH. ANIKET SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

section 132(4), 131(IA) of the Act. Based on the above, it was In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 24 revealed to the AO that Shri SCS is engaged in the activity of providing accommodation entries in the form of share capital, share premium, unsecured loan and long-term capital gain

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

section 132(4), 131(IA) of the Act. Based on the above, it was In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 24 revealed to the AO that Shri SCS is engaged in the activity of providing accommodation entries in the form of share capital, share premium, unsecured loan and long-term capital gain

SH. ANIKET SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

section 132(4), 131(IA) of the Act. Based on the above, it was In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 24 revealed to the AO that Shri SCS is engaged in the activity of providing accommodation entries in the form of share capital, share premium, unsecured loan and long-term capital gain

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

section 132(4), 131(IA) of the Act. Based on the above, it was In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 24 revealed to the AO that Shri SCS is engaged in the activity of providing accommodation entries in the form of share capital, share premium, unsecured loan and long-term capital gain

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

section 132(4), 131(IA) of the Act. Based on the above, it was In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 24 revealed to the AO that Shri SCS is engaged in the activity of providing accommodation entries in the form of share capital, share premium, unsecured loan and long-term capital gain

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Capital gains ". Section 45 is a charging section. For the purpose of imposing the charge, Parliament has enacted detailed provisions in order to compute ITA Nos.41 to 44, 387, 45 to 54/Chd/17 & CO 16-to 30-Chd-2018- Shri Kulwant Singh & Others, Mohali 8 the profits or gains under that head. No existing principle or provision at variance with them

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Capital gains ". Section 45 is a charging section. For the purpose of imposing the charge, Parliament has enacted detailed provisions in order to compute ITA Nos.41 to 44, 387, 45 to 54/Chd/17 & CO 16-to 30-Chd-2018- Shri Kulwant Singh & Others, Mohali 8 the profits or gains under that head. No existing principle or provision at variance with them

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Capital gains ". Section 45 is a charging section. For the purpose of imposing the charge, Parliament has enacted detailed provisions in order to compute ITA Nos.41 to 44, 387, 45 to 54/Chd/17 & CO 16-to 30-Chd-2018- Shri Kulwant Singh & Others, Mohali 8 the profits or gains under that head. No existing principle or provision at variance with them

DCIT, CHANDIGARH vs. SMT. MANJIT KAUR, CHANDIGARH

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Capital gains ". Section 45 is a charging section. For the purpose of imposing the charge, Parliament has enacted detailed provisions in order to compute ITA Nos.41 to 44, 387, 45 to 54/Chd/17 & CO 16-to 30-Chd-2018- Shri Kulwant Singh & Others, Mohali 8 the profits or gains under that head. No existing principle or provision at variance with them

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

Capital gains ". Section 45 is a charging section. For the purpose of imposing the charge, Parliament has enacted detailed provisions in order to compute ITA Nos.41 to 44, 387, 45 to 54/Chd/17 & CO 16-to 30-Chd-2018- Shri Kulwant Singh & Others, Mohali 8 the profits or gains under that head. No existing principle or provision at variance with them