SMT. TEENA GARG,CHANDIGARH vs. PCIT, PANCHKULA

In the result, appeal of the assessee is allowed

3) As regards the source of investment, the assessee has made\ninvestment under debit to his SB A/c No. 3887000100031296 in PNB,\nAmbala Cantt as per details given below:\n\n| Date | Amount | Source |\n|-------|----------|------------------------------------------------------------------------|\n| 11.12.2014 | 35,00,000.00|By cheque no 129649 |\n| 29.12.2014 | 5,75,000.00 | By A/c Payee Ch. No. 862962 |\n\n\n29.12.2014

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

172 of the Paper Book), asked the assessee to furnish details of the exempt long- term capital gains and, inter alia, to provide reasons and justification for the purchase along with documentary evidence, as well as the following details: (i) Since when assessee is dealing in shares and commodities etc. (ii) Whether assessee is a trader or investor in stocks

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

172 of the Paper Book), asked the assessee to furnish details of the exempt long- term capital gains and, inter alia, to provide reasons and justification for the purchase along with documentary evidence, as well as the following details: (i) Since when assessee is dealing in shares and commodities etc. (ii) Whether assessee is a trader or investor in stocks

ITO, W-4, PANCHKULA vs. SMT. SEEMA BISHNOI, PANCHKULA

In the result appeal of the Department is dismissed

Bench: Shri N.K. Saini & Shri Sanjay Gargthe Ito Vs. Smt. Seema Bishnoi Ward-4, Panchkula H.No. 906, Sec-08, Panchkula

capital gain. In response, the assessee filed computation of income which had been reproduced by the Assessing Officer in para 2 of the Assessment Order dt. 31/03/2016, for the cost of repetition the same is not reproduced herein. The Assessing Officer observed that the assessee had stated in computation of income that the exemption was being claimed under section 54B/54F

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

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

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

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

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

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

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

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

M/S SHUBHAM COTTON MILLS PVT. LTD.,ELLENABAD vs. DCIT, CIRCLE, SIRSA

In the result appeal of the assessee is allowed

172,85,55,719.52 4865 4 It is submitted that the entire purchases of guar seed are duly recorded in the purchase register placed at pages 196 to 496 of Paper Book and the entire purchases have been accepted by the VAT Department. It is submitted that , finding of the learned Assessing Officer that there is the variation of more

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

172 /Chd/2024\nनिर्धारण वर्ष / Assessment Year: 2017-18\n\n9\n\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\n\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nMs. Shruti Khandelwal, Advocate (Virtual)\nShri Manav Bansal

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

gain won various Awards and Appreciations over a period of time from the State and other high dignitaries at the state level and all India Level in appreciation of the services provided by them towards the field of education and setting up of infrastructure for imparting quality education. That befits them to be in the key roles assigned to them

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

gain won various Awards and Appreciations over a period of time from the State and other high dignitaries at the state level and all India Level in appreciation of the services provided by them towards the field of education and setting up of infrastructure for imparting quality education. That befits them to be in the key roles assigned to them

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

gain won various Awards and Appreciations over a period of time from the State and other high dignitaries at the state level and all India Level in appreciation of the services provided by them towards the field of education and setting up of infrastructure for imparting quality education. That befits them to be in the key roles assigned to them

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

gain won various Awards and Appreciations over a period of time from the State and other high dignitaries at the state level and all India Level in appreciation of the services provided by them towards the field of education and setting up of infrastructure for imparting quality education. That befits them to be in the key roles assigned to them