SH. PARAMJEET SINGH,SIRSA vs. PCIT, 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 receipt’ in the return of income, keeping in view the Apex Court decision in CIT vs Ghanshyam Dass HUF (2009) 315 ITR SC. Photocopies of certificate issued by Land Acquisition officer confirming that interest has been awarded u/s 28 of the Land Acquisition Act were enclosed as under: Certificat Issuing Amount Paper e No Authority book Page

SH. ARVAIL SINGH,SIRSA vs. PCIT, 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 receipt’ in the return of income, keeping in view the Apex Court decision in CIT vs Ghanshyam Dass HUF (2009) 315 ITR SC. Photocopies of certificate issued by Land Acquisition officer confirming that interest has been awarded u/s 28 of the Land Acquisition Act were enclosed as under: Certificat Issuing Amount Paper e No Authority book Page

DHUNI CHAND HUF,SIRSA vs. PCIT, 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 receipt’ in the return of income, keeping in view the Apex Court decision in CIT vs Ghanshyam Dass HUF (2009) 315 ITR SC. Photocopies of certificate issued by Land Acquisition officer confirming that interest has been awarded u/s 28 of the Land Acquisition Act were enclosed as under: Certificat Issuing Amount Paper e No Authority book Page

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, 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 receipt’ in the return of income, keeping in view the Apex Court decision in CIT vs Ghanshyam Dass HUF (2009) 315 ITR SC. Photocopies of certificate issued by Land Acquisition officer confirming that interest has been awarded u/s 28 of the Land Acquisition Act were enclosed as under: Certificat Issuing Amount Paper e No Authority book Page

M/S GANESH DASS HUF,SIRSA vs. PCIT, 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 receipt’ in the return of income, keeping in view the Apex Court decision in CIT vs Ghanshyam Dass HUF (2009) 315 ITR SC. Photocopies of certificate issued by Land Acquisition officer confirming that interest has been awarded u/s 28 of the Land Acquisition Act were enclosed as under: Certificat Issuing Amount Paper e No Authority book Page

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, 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 receipt’ in the return of income, keeping in view the Apex Court decision in CIT vs Ghanshyam Dass HUF (2009) 315 ITR SC. Photocopies of certificate issued by Land Acquisition officer confirming that interest has been awarded u/s 28 of the Land Acquisition Act were enclosed as under: Certificat Issuing Amount Paper e No Authority book Page

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, 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 receipt’ in the return of income, keeping in view the Apex Court decision in CIT vs Ghanshyam Dass HUF (2009) 315 ITR SC. Photocopies of certificate issued by Land Acquisition officer confirming that interest has been awarded u/s 28 of the Land Acquisition Act were enclosed as under: Certificat Issuing Amount Paper e No Authority book Page

PAWAN KUMAR SINGLA,PANCHKULA vs. DCIT, CC-I, CHANDIGARH

In the result, the assessee’s appeal on the various grounds raised is dismissed

Bench: Final Hearing.

capital gains of Rs. 10,46,354 (Rs. 20,12,000 – Rs. 9,65,646) and added this amount to the taxable income. Consequently, the total assessed income was revised to Rs. 15,56,812 (Rs. 4,46,680 + Rs. 63,778 + Rs 10,46,354). The AO also initiated penalty proceedings under Section 271

THE PUNJAB STATE FEDERATION OF COOPERATIVE HOUSE BUILDING SOCIETIES LTD.,CHANDIGARH vs. DCIT, CHANDIGARH

In the result, both the above appeals of the Assessee are dismissed

Bench: the appeal is finally heard.

section 80P purposes; therefore, this amount was also taxable, not deductible. Further, the AO rejected the claim of long-term capital gain on sale of shops, concluding that the activity formed part of business, and determined income from that project as business profit without indexation. After reworking income head-wise, disallowing deductions on non-member and bank interest, and reclassifying

THE PUNJAB STATE FEDERATION OF COOPERATIVE HOUSE BUILDING SOCIETIES LTD.,CHANDIGARH vs. ACIT, CHANDIGARH

In the result, both the above appeals of the Assessee are dismissed

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

section 80P purposes; therefore, this amount was also taxable, not deductible. Further, the AO rejected the claim of long-term capital gain on sale of shops, concluding that the activity formed part of business, and determined income from that project as business profit without indexation. After reworking income head-wise, disallowing deductions on non-member and bank interest, and reclassifying

M/S SATWANT AGRO ENGINEERS,BHAWANIGARH vs. DCIT, CENTRAL CIRCLE, PATIALA

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

gains, nor is it income from "other sources" because the provisions of sections 69,69A, 69B and 69C treat unexplained investment, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been explained or satisfactorily explained, Therefore, in these cases, the source

MANJEET KAUR KAMBOJ,YAMUNA NAGAR HARYANA vs. ITO WARD-2, YAMUNA NAGAR HARYANA, YAMUNA NAGAR HARYANA

In the result, appeal of the Assessee is dismissed

Bench: Shri Laliet Kumat & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 550/Chd/2025 िनधा"रण वष" / Assessment Year : 2012-13 Manjit Kaur Kamboj, Ito Ward-2, Lotus Valley Public School, बनाम Yamuna Nagar, Sector – 18, Huda, Haryana Vs. Yamunanagar, Haryana "ायी लेखा सं./Pan No. Abmpk5213G अपीलाथ"/Appellant ""थ"/Respondent ( Physical Hearing ) िनधा""रती की ओर से/Assessee By : Ms. Meenal Goyal, Ca & Sh. Abhinav Jain, Adv. राज" की ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 18.11.2025 उदघोषणा की तारीख/Date Of Pronouncement : 20.11.2025 आदेश/Order Shri Laliet Kumar: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 21.03.2024 Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi For A.Y. 2012-13. 2. Grounds Of Appeal, As Taken By The Assessee In Form 36, Are Reproduced As Under:

Section 550-Chd-2025 Manjeet Kaur Kamboj, Yamunanagar 8 2(14) of the Act. Further, in alternative Ld. AR had submitted that the population of the Yamunanagar municipality, even as per the case of the Assessee is less than 10000 and, therefore, is not required to be considered as a capital asset within the law. 9. Per contra

NEERU ARORA,CHANDIGARH vs. CIRCLE-1, INTERNATIONAL TAXATION, CHANDIGARH

In the result, the appeal of the assessee is partly allowed in terms indicated above

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

capital gain invoking the provisions of section 50C. 5. The assessee filed replies dated 10.02.2023 and 24.02.2023, inter alia, submitting that the property had been sold pursuant to an agreement to sell dated 20.02.2010 and that possession was handed over and the entire sale consideration of Rs.88,00,000/- was received through banking channels during A.Y. 2010-11. The assessee

PAWAN KUMAR SINGLA,PANCHKULA vs. DCIT, CC-I, CHANDIGARH

In the result, the assessee's appeal on the various grounds raised\nis dismissed

capital gains of\nRs.10,46,354 (Rs.20,12,000 – Rs.9,65,646) and added this amount to\nthe taxable income. Consequently, the total assessed income was\nrevised to Rs.15,56,812 (Rs.4,46,680 + Rs.63,778 + Rs 10,46,354). The\nAO also initiated penalty proceedings under Section 271

PAWAN GARG,PANCHKULA vs. ITO WARD 5((5) CHANDIGARH, CHANDIGARH

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1218/Chd/2024 "नधा"रण वष" / Assessment Year: 2014-15 Shri Pawan Garg, The Ito, House No. 766, Sector 16, Vs Ward 5(5), Panchkula. Chandigarh. "थायी लेखा सं./Pan No: Abmpg4243N अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ajay Jain, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 27.01.2026 Date Of Pronouncement : 02.02.2026

271(1)(c) for concealing the income or for furnishing inaccurate particulars of income have been initiated separately. Issue notice of demand.” 4. The appeal to the CIT (Appeals) did not bring any relief to the assessee. 5. The ld. counsel for the assessee while impugning the orders of Revenue Authorities submitted that on 06.04.2009, assessee has purchased shares

INCOME TAX OFFICER, PARWANOO, H.P vs. DEYEM INDUSTRY, NALAGARH SOLAN

In the result, appeal of the Revenue is dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 708/Chd/2023 निर्धारण वर्ष / Assessment Year : 2012-13 The ITO Parwanoo, Himachal Pradesh बनाम DEYEM INDUSTRY Nalagarh, Ropar Road Near Hazat Khana, Nalagarh, H.P.- 174101 स्थायी लेखा सं./ PAN NO: AAGFD0437L अपीलार्थी/ Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से/Assessee by : Shri Ankit Awal, Ms. Khushbu Sood, Advocates राजस्व की ओर से/ Revenue by : Shri Rohit Sharma, CIT DR (Virtual) सुनवाई की ता

capital gains is governed by the date of transfer under the Income Tax Act. 3.4 Consequently, the AO made an addition of Rs. 3,34,37,500/- to the assessee's income as under-declared LTCG and recomputed the total income at Rs. 25,04,43,560/-. Penalty proceedings under Section 271

RAVI KAKKAR,MOHALI vs. INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, both the appeals of the Assessee are allowed for statistical purposes

Bench: Us, At The Outset, Both The Parties Submitted That The Issues Raised In Both The Appeals Were Identical. In View Of The Aforesaid

271(1)(b) of the Act. 7. Against the order of the Ld. AO the assessee went in appeal before the Ld. CIT(A). The CIT(A) dismissed the appeal of the assessee by, holding that the assessee had failed to avail multiple opportunities provided during the appellate proceedings and had not submitted any written submissions to substantiate the grounds

RAVI KAKKAR,MOHALI vs. INCOME TAX OFFICER, MOHALI

In the result, both the appeals of the Assessee are allowed for statistical purposes

Bench: Us, At The Outset, Both The Parties Submitted That The Issues Raised In Both The Appeals Were Identical. In View Of The Aforesaid

271(1)(b) of the Act. 7. Against the order of the Ld. AO the assessee went in appeal before the Ld. CIT(A). The CIT(A) dismissed the appeal of the assessee by, holding that the assessee had failed to avail multiple opportunities provided during the appellate proceedings and had not submitted any written submissions to substantiate the grounds