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

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

capital gain. Simultaneously, CBI has registered case as well as the ED has recorded statement of Shri RK Kedia under section 50 of the Prevention of Money Laundering Act, 2002 (“PMLA”). Therefore, it is necessary to take on record disclosure made by the persons before the ED and other prosecuting agencies. With regard to the position whether the Revenue

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

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

capital gain. Simultaneously, CBI has registered case as well as the ED has recorded statement of Shri RK Kedia under section 50 of the Prevention of Money Laundering Act, 2002 (“PMLA”). Therefore, it is necessary to take on record disclosure made by the persons before the ED and other prosecuting agencies. With regard to the position whether the Revenue

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

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

capital gain. Simultaneously, CBI has registered case as well as the ED has recorded statement of Shri RK Kedia under section 50 of the Prevention of Money Laundering Act, 2002 (“PMLA”). Therefore, it is necessary to take on record disclosure made by the persons before the ED and other prosecuting agencies. With regard to the position whether the Revenue

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

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

capital gain. Simultaneously, CBI has registered case as well as the ED has recorded statement of Shri RK Kedia under section 50 of the Prevention of Money Laundering Act, 2002 (“PMLA”). Therefore, it is necessary to take on record disclosure made by the persons before the ED and other prosecuting agencies. With regard to the position whether the Revenue

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

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

capital gain. Simultaneously, CBI has registered case as well as the ED has recorded statement of Shri RK Kedia under section 50 of the Prevention of Money Laundering Act, 2002 (“PMLA”). Therefore, it is necessary to take on record disclosure made by the persons before the ED and other prosecuting agencies. With regard to the position whether the Revenue

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

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

capital gain. Simultaneously, CBI has registered case as well as the ED has recorded statement of Shri RK Kedia under section 50 of the Prevention of Money Laundering Act, 2002 (“PMLA”). Therefore, it is necessary to take on record disclosure made by the persons before the ED and other prosecuting agencies. With regard to the position whether the Revenue

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

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

capital gain. Simultaneously, CBI has registered case as well as the ED has recorded statement of Shri RK Kedia under section 50 of the Prevention of Money Laundering Act, 2002 (“PMLA”). Therefore, it is necessary to take on record disclosure made by the persons before the ED and other prosecuting agencies. With regard to the position whether the Revenue

ITO, W-6(5), MOHALI vs. SMT. GURDEV KAUR, KHARAR

In the result, the appeal of the Revenue is dismissed

Bench: Disposal Of Appeal.”

255/- as below: SI. No. Date Details of land Purchase Reference PB price page no 1 19.12.2005 Agriculture Land measuring 7 Bigha 18 7,66,655 PB Pages 45-47 Biswa (Eng ver. 111- 113) 2 19.12.2005 Agriculture Land measuring 46 Bigha 15 44,72,600 PB Pages 48-50 Biswa & 4 Biswasi

AJMER SINGH,MOHALI vs. ITO, W-6(5), MOHAL

In the result, the appeal of the Revenue is dismissed

Bench: Disposal Of Appeal.”

255/- as below: SI. No. Date Details of land Purchase Reference PB price page no 1 19.12.2005 Agriculture Land measuring 7 Bigha 18 7,66,655 PB Pages 45-47 Biswa (Eng ver. 111- 113) 2 19.12.2005 Agriculture Land measuring 46 Bigha 15 44,72,600 PB Pages 48-50 Biswa & 4 Biswasi

AJMER SINGH,MOHALI vs. ITO, W-6(5), MOHAL

In the result, the appeal of the Revenue is dismissed

Bench: Disposal Of Appeal.”

255/- as below: SI. No. Date Details of land Purchase Reference PB price page no 1 19.12.2005 Agriculture Land measuring 7 Bigha 18 7,66,655 PB Pages 45-47 Biswa (Eng ver. 111- 113) 2 19.12.2005 Agriculture Land measuring 46 Bigha 15 44,72,600 PB Pages 48-50 Biswa & 4 Biswasi

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

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

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

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

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

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

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

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

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

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

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम