AARTI SINGAL,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

In the result, all the above appeals are allowed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 939/Chd/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Shri Aniket Singal बनाम The DCIT Central Circle-1 Chandigarh 4, Amritashergil Marg, New Delhi- 110003 स्थायी लेखा सं./ PAN NO: CZCPS6126E अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 1145/Chd/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Smt. Aarti Singal बनाम The DCIT Central Circle-1 Chandigarh 53, Jor Bagh, New Delhi-110003 स

section 142(1) dated 16.11.2019 (pages 164 to 172 of the Paper Book), asked the assessee to furnish details of the exempt long- term capital gains

ANIKET SINGAL,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

In the result, all the above appeals are allowed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 939/Chd/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Shri Aniket Singal बनाम The DCIT 4, Amritashergil Marg, New Delhi- 110003 Central Circle-1 Chandigarh स्थायी लेखा सं./ PAN NO: CZCPS6126E अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 1145/Chd/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Smt. Aarti Singal बनाम The DCIT 53, Jor Bagh, New Delhi-110003 Central Circle-1 Chandigarh स

section 142(1) dated 16.11.2019 (pages 164 to 172 of the Paper Book), asked the assessee to furnish details of the exempt long- term capital gains

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

172 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Balbir Kumar HUF बनाम The ITO # 554, Sector 8B Ward-1(3) U.T, Chandigarh U.T. Chandigarh "ायी लेखा सं./PAN NO: AAGHB9232F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

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

172 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Balbir Kumar HUF बनाम The ITO # 554, Sector 8B Ward-1(3) U.T, Chandigarh U.T. Chandigarh "ायी लेखा सं./PAN NO: AAGHB9232F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

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

172 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Balbir Kumar HUF बनाम The ITO # 554, Sector 8B Ward-1(3) U.T, Chandigarh U.T. Chandigarh "ायी लेखा सं./PAN NO: AAGHB9232F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

172 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Balbir Kumar HUF बनाम The ITO # 554, Sector 8B Ward-1(3) U.T, Chandigarh U.T. Chandigarh "ायी लेखा सं./PAN NO: AAGHB9232F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

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

172 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Balbir Kumar HUF बनाम The ITO # 554, Sector 8B Ward-1(3) U.T, Chandigarh U.T. Chandigarh "ायी लेखा सं./PAN NO: AAGHB9232F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

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

172 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Balbir Kumar HUF बनाम The ITO # 554, Sector 8B Ward-1(3) U.T, Chandigarh U.T. Chandigarh "ायी लेखा सं./PAN NO: AAGHB9232F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

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

172 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Balbir Kumar HUF बनाम The ITO # 554, Sector 8B Ward-1(3) U.T, Chandigarh U.T. Chandigarh "ायी लेखा सं./PAN NO: AAGHB9232F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

172 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Balbir Kumar HUF बनाम The ITO # 554, Sector 8B Ward-1(3) U.T, Chandigarh U.T. Chandigarh "ायी लेखा सं./PAN NO: AAGHB9232F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

172 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Balbir Kumar HUF बनाम The ITO # 554, Sector 8B Ward-1(3) U.T, Chandigarh U.T. Chandigarh "ायी लेखा सं./PAN NO: AAGHB9232F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal, Advocate (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर

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

section 57.\nThe said provision reads thus:\n\"57. Deductions.-The income chargeable under the head 'Income from other\nsources' shall be computed after making the following deductions, namely :.\n(iv) in the case of income of the nature referred to in clause (viii) of sub-\nsection (2) of section 56, a deduction of a sum equal to fifty

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

172 /Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2017-18\nBalbir Kumar HUF\n#554, Sector 8B\nU.T, Chandigarh\nबनाम\nThe ITO\nWard-1(3)\nU.T. Chandigarh\nस्थायी लेखा सं./PAN NO: AAGHB9232F\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nMs. Shruti Khandelwal, Advocate (Virtual)\nShri Manav Bansal, CIT, DR\nआयकर अपील सं

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

172 /Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2017-18\n9\nBalbir Kumar HUF\n#554, Sector 8B\nU.T, Chandigarh\nबनाम\nThe ITO\nWard-1(3)\nU.T. Chandigarh\nस्थायी लेखा सं./PAN NO: AAGHB9232F\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nMs. Shruti Khandelwal, Advocate (Virtual)\nShri Manav Bansal, CIT, DR\nराजस्व की ओर से / Revenue by :\nआयकर अपील

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

172 /Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2017-18\n9\nBalbir Kumar HUF\n#554, Sector 8B\nU.T, Chandigarh\nबनाम\nThe ITO\nWard-1(3)\nU.T. Chandigarh\nस्थायी लेखा सं./PAN NO: AAGHB9232F\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nMs. Shruti Khandelwal, Advocate (Virtual)\nShri Manav Bansal, CIT, DR\nराजस्व की ओर से / Revenue by :\nआयकर अपील

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

section\n28 or section 41 or section 59;\n53[(va) any sum chargeable to income-tax under clause (iiia) of section 28 ;]\n54[(vb) any sum chargeable to income-tax under clause (iiib) of section 28 ;]\n55[(vc) any sum chargeable to income-tax under clause (iiic) of section 28 ;]\n56[(vd)] the value of any benefit or perquisite taxable

BALVINDER SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD

172 /Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2017-18\nBalbir Kumar HUF\n#554, Sector 8B\nU.T, Chandigarh\nबनाम\nThe ITO\nWard-1(3)\nU.T. Chandigarh\nस्थायी लेखा सं./PAN NO: AAGHB9232F\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nMs. Shruti Khandelwal, Advocate (Virtual)\nShri Manav Bansal, CIT, DR\nराजस्व की ओर से / Revenue by :\nआयकर अपील सं

SH. AMRIK SINGH,PANCHKULA vs. ITO, WARD-2, PANCHKULA

172 /Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2017-18\nBalbir Kumar HUF\n#554, Sector 8B\nU.T, Chandigarh\nबनाम\nThe ITO\nWard-1(3)\nU.T. Chandigarh\nस्थायी लेखा सं./PAN NO: AAGHB9232F\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nMs. Shruti Khandelwal, Advocate (Virtual)\nShri Manav Bansal, CIT, DR\nराजस्व की ओर से / Revenue by :\nआयकर अपील सं