PARAMJIT 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" & Puneet Singh vs CIT, Karnal (2019) (415 ITR 215) (P&H HC) wherein it was held that “16. The Tribunal relying upon the decision of this Court in Manjeet Singh (HUF) Karta Manjeet Singh vs. Union of India (Civil Writ. Petn. No. 15506 of 2013, decided on 14th Jan., 2014) against which the SLP having been dismissed

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" & Puneet Singh vs CIT, Karnal (2019) (415 ITR 215) (P&H HC) wherein it was held that “16. The Tribunal relying upon the decision of this Court in Manjeet Singh (HUF) Karta Manjeet Singh vs. Union of India (Civil Writ. Petn. No. 15506 of 2013, decided on 14th Jan., 2014) against which the SLP having been dismissed

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" & Puneet Singh vs CIT, Karnal (2019) (415 ITR 215) (P&H HC) wherein it was held that “16. The Tribunal relying upon the decision of this Court in Manjeet Singh (HUF) Karta Manjeet Singh vs. Union of India (Civil Writ. Petn. No. 15506 of 2013, decided on 14th Jan., 2014) against which the SLP having been dismissed

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" & Puneet Singh vs CIT, Karnal (2019) (415 ITR 215) (P&H HC) wherein it was held that “16. The Tribunal relying upon the decision of this Court in Manjeet Singh (HUF) Karta Manjeet Singh vs. Union of India (Civil Writ. Petn. No. 15506 of 2013, decided on 14th Jan., 2014) against which the SLP having been dismissed

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" & Puneet Singh vs CIT, Karnal (2019) (415 ITR 215) (P&H HC) wherein it was held that “16. The Tribunal relying upon the decision of this Court in Manjeet Singh (HUF) Karta Manjeet Singh vs. Union of India (Civil Writ. Petn. No. 15506 of 2013, decided on 14th Jan., 2014) against which the SLP having been dismissed

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" & Puneet Singh vs CIT, Karnal (2019) (415 ITR 215) (P&H HC) wherein it was held that “16. The Tribunal relying upon the decision of this Court in Manjeet Singh (HUF) Karta Manjeet Singh vs. Union of India (Civil Writ. Petn. No. 15506 of 2013, decided on 14th Jan., 2014) against which the SLP having been dismissed

BIMLA DEVI,JAGADHRI 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" & Puneet Singh vs CIT, Karnal (2019) (415 ITR 215) (P&H HC) wherein it was held that “16. The Tribunal relying upon the decision of this Court in Manjeet Singh (HUF) Karta Manjeet Singh vs. Union of India (Civil Writ. Petn. No. 15506 of 2013, decided on 14th Jan., 2014) against which the SLP having been dismissed

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" & Puneet Singh vs CIT, Karnal (2019) (415 ITR 215) (P&H HC) wherein it was held that “16. The Tribunal relying upon the decision of this Court in Manjeet Singh (HUF) Karta Manjeet Singh vs. Union of India (Civil Writ. Petn. No. 15506 of 2013, decided on 14th Jan., 2014) against which the SLP having been dismissed

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" & Puneet Singh vs CIT, Karnal (2019) (415 ITR 215) (P&H HC) wherein it was held that “16. The Tribunal relying upon the decision of this Court in Manjeet Singh (HUF) Karta Manjeet Singh vs. Union of India (Civil Writ. Petn. No. 15506 of 2013, decided on 14th Jan., 2014) against which the SLP having been dismissed

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" & Puneet Singh vs CIT, Karnal (2019) (415 ITR 215) (P&H HC) wherein it was held that “16. The Tribunal relying upon the decision of this Court in Manjeet Singh (HUF) Karta Manjeet Singh vs. Union of India (Civil Writ. Petn. No. 15506 of 2013, decided on 14th Jan., 2014) against which the SLP having been dismissed

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" & Puneet Singh vs CIT, Karnal (2019) (415 ITR 215) (P&H HC) wherein it was held that “16. The Tribunal relying upon the decision of this Court in Manjeet Singh (HUF) Karta Manjeet Singh vs. Union of India (Civil Writ. Petn. No. 15506 of 2013, decided on 14th Jan., 2014) against which the SLP having been dismissed

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" & Puneet Singh vs CIT, Karnal (2019) (415 ITR 215) (P&H HC) wherein it was held that “16. The Tribunal relying upon the decision of this Court in Manjeet Singh (HUF) Karta Manjeet Singh vs. Union of India (Civil Writ. Petn. No. 15506 of 2013, decided on 14th Jan., 2014) against which the SLP having been dismissed

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" & Puneet Singh vs CIT, Karnal (2019) (415 ITR 215) (P&H HC) wherein it was held that “16. The Tribunal relying upon the decision of this Court in Manjeet Singh (HUF) Karta Manjeet Singh vs. Union of India (Civil Writ. Petn. No. 15506 of 2013, decided on 14th Jan., 2014) against which the SLP having been dismissed

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" & Puneet Singh vs CIT, Karnal (2019) (415 ITR 215) (P&H HC) wherein it was held that “16. The Tribunal relying upon the decision of this Court in Manjeet Singh (HUF) Karta Manjeet Singh vs. Union of India (Civil Writ. Petn. No. 15506 of 2013, decided on 14th Jan., 2014) against which the SLP having been dismissed

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" & Puneet Singh vs CIT, Karnal (2019) (415 ITR 215) (P&H HC) wherein it was held that “16. The Tribunal relying upon the decision of this Court in Manjeet Singh (HUF) Karta Manjeet Singh vs. Union of India (Civil Writ. Petn. No. 15506 of 2013, decided on 14th Jan., 2014) against which the SLP having been dismissed

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" & Puneet Singh vs CIT, Karnal (2019) (415 ITR 215) (P&H HC) wherein it was held that “16. The Tribunal relying upon the decision of this Court in Manjeet Singh (HUF) Karta Manjeet Singh vs. Union of India (Civil Writ. Petn. No. 15506 of 2013, decided on 14th Jan., 2014) against which the SLP having been dismissed

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

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

3. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred both in law and on facts in confirming the addition of Rs. 34,65,610/- made by the Ld. Assessing Officer under the head "Income from other sources" u/s 56(viii) of the Income

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

3. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) has erred both in law and on facts in confirming the addition of Rs. 34,65,610/- made by the Ld. Assessing Officer under the head "Income from other sources" u/s 56(viii) of the Income