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

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

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus long

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

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

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus long

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

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

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus long

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

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

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus long

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

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

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus long

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

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

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus long

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

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

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus long

KESHAV DUTT SHREEDHAR,SHIMLA vs. DCIT, SHIMLA

In the result, appeal of the assessee is allowed

Section 54(1) would not have allowed adjustment and/or exemption in respect of property purchased one year prior to the transfer, which gave rise to the capital gain or may be in the alternative have expressly made the exemption in case of prior purchase, subject to purchase from any advance that might have been received for the transfer

SH. AMARJEET 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 on transfer of agricultural land and does not govern taxability of interest which is separately brought to charge under section 56(2)(viii). 12. The contention of the assessee regarding jurisdiction of Delhi High Court on account of faceless assessment was also rejected. The Ld. Pr. CIT held that jurisdiction remained with Chandigarh, where the assessee is assessed

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 on transfer of agricultural land and does not govern taxability of interest which is separately brought to charge under section 56(2)(viii). 12. The contention of the assessee regarding jurisdiction of Delhi High Court on account of faceless assessment was also rejected. The Ld. Pr. CIT held that jurisdiction remained with Chandigarh, where the assessee is assessed

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 on transfer of agricultural land and does not govern taxability of interest which is separately brought to charge under section 56(2)(viii). 12. The contention of the assessee regarding jurisdiction of Delhi High Court on account of faceless assessment was also rejected. The Ld. Pr. CIT held that jurisdiction remained with Chandigarh, where the assessee is assessed

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 on transfer of agricultural land and does not govern taxability of interest which is separately brought to charge under section 56(2)(viii). 12. The contention of the assessee regarding jurisdiction of Delhi High Court on account of faceless assessment was also rejected. The Ld. Pr. CIT held that jurisdiction remained with Chandigarh, where the assessee is assessed

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 on transfer of agricultural land and does not govern taxability of interest which is separately brought to charge under section 56(2)(viii). 12. The contention of the assessee regarding jurisdiction of Delhi High Court on account of faceless assessment was also rejected. The Ld. Pr. CIT held that jurisdiction remained with Chandigarh, where the assessee is assessed

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 on transfer of agricultural land and does not govern taxability of interest which is separately brought to charge under section 56(2)(viii). 12. The contention of the assessee regarding jurisdiction of Delhi High Court on account of faceless assessment was also rejected. The Ld. Pr. CIT held that jurisdiction remained with Chandigarh, where the assessee is assessed

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 on transfer of agricultural land and does not govern taxability of interest which is separately brought to charge under section 56(2)(viii). 12. The contention of the assessee regarding jurisdiction of Delhi High Court on account of faceless assessment was also rejected. The Ld. Pr. CIT held that jurisdiction remained with Chandigarh, where the assessee is assessed

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 on transfer of agricultural land and does not govern taxability of interest which is separately brought to charge under section 56(2)(viii). 12. The contention of the assessee regarding jurisdiction of Delhi High Court on account of faceless assessment was also rejected. The Ld. Pr. CIT held that jurisdiction remained with Chandigarh, where the assessee is assessed

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 on transfer of agricultural land and does not govern taxability of interest which is separately brought to charge under section 56(2)(viii). 12. The contention of the assessee regarding jurisdiction of Delhi High Court on account of faceless assessment was also rejected. The Ld. Pr. CIT held that jurisdiction remained with Chandigarh, where the assessee is assessed

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 on transfer of agricultural land and does not govern taxability of interest which is separately brought to charge under section 56(2)(viii). 12. The contention of the assessee regarding jurisdiction of Delhi High Court on account of faceless assessment was also rejected. The Ld. Pr. CIT held that jurisdiction remained with Chandigarh, where the assessee is assessed