M/S SANJAY SINGAL HUF,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

section 69C of the Act on account of unexplained commission expenses are also deleted in all these appeals as a consequence to the finding on main issue. " (emphasis supplied) 13.7 In the aforesaid decision, the Tribunal has followed the earlier decision of the (Delhi Bench) of the Tribunal in ITA 655/CHD/2023 & ITA 610/CHD/2023 A.Y. 2015-16 50 the case

DEVI DAYAL,KAITHAL vs. INCOME TAX OFFICER, WARD-1 , KAITHAL

In the result, appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 899/Chd/2024 "नधा"रण वष" / Assessment Year: 2008-09 Shri Devi Dayal, Vs The Ito, Pundri Anaj Mandi, Ward – 1, Kaithal-Haryana 136026. Kaithal. "थायी लेखा सं./Pan No: Aajpd5851H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca & Ms. Shruti Khandelwal, Advocate Revenue By : Shri Manav Bansal, Cit, Dr Date Of Hearing : 30.07.2025 Date Of Pronouncement : 08.09.2025

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause A.Y.2008-09 3 employed in the section has also been used identically in sub- section 3 of section

SMT. TEENA GARG,CHANDIGARH vs. PCIT, PANCHKULA

In the result, appeal of the assessee is allowed

253 of the\nIncome Tax Act, 1961 (hereinafter referred to as the Act). The\nAssessee is aggrieved by the order bearing number\nITBA/REV/F/REV5/2023-24/1063260786(1) dated 23/03/2024 passed\nby the Ld. PCIT under Section 263 of the Act which is hereinafter\nreferred to as the “impugned order”. The relevant A.Y. is 2015-16 and\nthe corresponding previous year period is from

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, PATIALA, PATIALA vs. PUNJAB STATE POWER CORPORATION LIMITED, PATIALA

In the result, both the appeals filed by the Revenue are partly allowed

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

capital expenditure and the assessee company has duly followed those regulations and as such, the employee share of GPF was duly deposited well within time as required under section 36(1)(va) of the Act and therefore there cannot be any disallowance under the said provision. 19.4 It was further submitted that during the said period, the assessee company

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, PATIALA vs. PUNJAB STATE POWER CORPORATION LIMITED, PATIALA

In the result, both the appeals filed by the Revenue are partly allowed

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

capital expenditure and the assessee company has duly followed those regulations and as such, the employee share of GPF was duly deposited well within time as required under section 36(1)(va) of the Act and therefore there cannot be any disallowance under the said provision. 19.4 It was further submitted that during the said period, the assessee company

DESH MITTER GAIND,PANCHKULA vs. INCOME TAX OFFICER, WARD-1, PANCHKULA, PANCHKULA, HARYANA

Bench: This Tribunal. The Assessee Is Aggrieved By The Order Of Cit(A) Bearing No. Itba/Nfac/S/250/2023-

253 of the Income Tax Act, 1961 (hereinafter referred to as Act) as and by way of second appeal before this Tribunal. The assessee is aggrieved by the order OF CIT(A) bearing No. ITBA/NFAC/S/250/2023- 24/1053342436(1) dated 31.05.2023 which is ITA 454/CHD/2023 A.Y. 2011-12 2 hereinafter referred to as the “Impugned Order” which is passed under Section

ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

253 of the Income Tax Act, 1961. Revenue is aggrieved by the order no. ITBA/FAC/250/2022- 23/1044150537(1) dt. 22/07/2022 of the Ld. CIT(A) passed under section 250 of the Act, which is hereinafter referred to as the “impugned order”. 2. At the outset the Registry has pointed out that the appeal filed by the Revenue is time barred

M/S PAGRO FROZEN FOODS PVT. LTD.,CHANDIGARH vs. ITO, W-2(3), CHANDIGARH

The appeal of the Assessee is dismissed

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

253 of the Act and has interalia raised the following grounds of appeal. 1. That the order passed by Ld. Commissioner of Income Tax (Appeals)-4, Ludhiana vide appeal No. 47/ROT(10725)/CHD/IT/CIT(A)-4/LDH/2016-17 dated 22.06.2018 is contrary to law and facts of the case. 2. That in the facts and circumstances of the case, the ld. Commissioner

SHRI SATISH SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 303/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Satish Soin, बनाम The Acit, House No.31, Garden Enclave, Central Circle-2, Vs South City-Ii, Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Advps6254N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar & Ms. Muskan Garg, Cas राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr तार"ख/Date Of Hearing : 26.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 23.07.2025 Hybrid Hearing आदेश/Order Per Rajpal Yadav, Vp

253 contemplates that the Tribunal may admit an appeal or permit filing of memorandum of cross- objections after expiry of relevant period, if it is satisfied that there was a sufficient cause for not presenting it within that period. This expression sufficient cause employed in the section has also been used identically in sub-section 3 of section

BALWANT SINGH DHINDSA, ADV. SO KARTAR SINGH, #185 STREET NO. 11, PUNIA COLONY, SANGRUR, PUNJAB,PUNJAB vs. ITO WARD SANGRUR, PUNJAB

In the result, appeal of the assessee is\ndismissed

gain in ROI [belated] has been considered\nsubject to verification by ld. AO only as explained sum.\nThe assessee is directed to file relevant submission\nbefore ld. AO for proper verification.\n3.11\nWith\nregard to remaining\ndeposit\nof\nRs.18,07,500/- it was claimed that assessee had received\ncash of Rs.4.50 lakh as agriculture lease income.\nFurther, sum of Rs.4

SH. BALJIT SINGH,LUDHIANA vs. PR. CIT, LUDHIANA -1, LUDHIANA

In the result, appeal of the Assessee is dismissed

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

253(1)(c)(ii) in appeal has jurisdiction to determine its legality, validity and proprietary in a manner challenged before us, even after consequential order is passed; even if it is against the assessee partially in our considered view and that there is no embargo legally or otherwise. 10.2 The Ld. AR of the assessee has challenged the aforesaid

M/S PUNJAB TOURISM DEVELOPMENET CORPORATION LIMITED,CHANDIGARH vs. DCIT,CIRCLE-1(1), CHANDIGARH

Appeal of the assessee is allowed

Bench: Ao)

capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income chargeable under the head "Profits and gains of business or profession Explanation 1. For the removal of doubts, it is hereby declared that any expenditure incurred by an assessee

M/S PUNJAB TOURISM DEVELOPMENET CORPORATION LIMITED,CHANDIGARH vs. DCIT,CIRCLE-1(1), CHANDIGARH

Appeal of the assessee is allowed

Bench: Ao)

capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income chargeable under the head "Profits and gains of business or profession Explanation 1. For the removal of doubts, it is hereby declared that any expenditure incurred by an assessee

M/S PUNJAB TOURISM DEVELOPMENET CORPORATION LIMITED,CHANDIGARH vs. DCIT,CIRCLE-1(1), CHANDIGARH

Appeal of the assessee is allowed

Bench: Ao)

capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income chargeable under the head "Profits and gains of business or profession Explanation 1. For the removal of doubts, it is hereby declared that any expenditure incurred by an assessee

M/S PUNJAB TOURISM DEVELOPMENET CORPORATION LIMITED,CHANDIGARH vs. DCIT,CIRCLE-1(1), CHANDIGARH

Appeal of the assessee is allowed

Bench: Ao)

capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income chargeable under the head "Profits and gains of business or profession Explanation 1. For the removal of doubts, it is hereby declared that any expenditure incurred by an assessee

RAJIV KUMAR GOYAL,DHURI vs. DCIT, CC-2, LUDHIANA

In the result, the appeal of the assessee is allowed

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By Order Of The Ld. Cit(A) Dated 03/02/2023 In Appeal No. 10850/2018-19/It/Cit(A)-5/Ldh/2021-22 For A.Y. 2019-20 Under Section 250(6) Of The Income Tax Act, 1961 Which Was Dismissed. Therefore The Present Second Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against The Aforesaid Order Dt. 03/02/2023 Which Is Hereiafter Referred To As The Impugned Order. Factual Matrix 3. The Assessee Had For The Relevant Year I.E; A.Y. 2019-20 Was Also Engaged In The Same Business I.E; Manufacturing Of Pvc Pipes & Had Filed

253 of the Income Tax Act, 1961 before us against the aforesaid order dt. 03/02/2023 which is hereiafter referred to as the impugned order. Factual Matrix 3. The assessee had for the relevant year i.e; A.Y. 2019-20 was also engaged in the same business i.e; manufacturing of PVC pipes and had filed his return of income under section

SMT. GINNY SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

The appeals are partly allowed

253 contemplates that the\nTribunal may admit an appeal or permit filing of\nmemorandum of cross- objections after expiry of relevant\nperiod, if it is satisfied that there was a sufficient cause for\nnot presenting it within that period. This expression\nsufficient cause employed in the section has also been used\nidentically in sub-section 3 of section

SH. DINESH SOIN,LUDHIANA vs. ACIT, LUDHIANA

The appeals are partly allowed

253 contemplates that the\nTribunal may admit an appeal or permit filing of\nmemorandum of cross- objections after expiry of relevant\nperiod, if it is satisfied that there was a sufficient cause for\nnot presenting it within that period. This expression\nsufficient cause employed in the section has also been used\nidentically in sub-section 3 of section