BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

21 results for “capital gains”+ Section 40A(2)clear

Sorted by relevance

Mumbai203Delhi106Jaipur43Bangalore40Hyderabad33Raipur33Chennai32Ahmedabad25Chandigarh21Indore16Visakhapatnam15Kolkata11Cochin8Pune8Lucknow7Surat5Patna3Jodhpur2Dehradun2Amritsar2Cuttack2Guwahati1

Key Topics

Section 40A(3)32Deduction10Addition to Income9Section 143(2)7Business Income7Disallowance7TDS6Comparables/TP6Section 143(3)4

SANJEEV KUMAR KATHURIA,YAMUNA NAGAR vs. INCOME TAX OFFICER WARD 1 , YAMUNANAGAR

In the result, the appeal of the assessee is allowed

ITA 329/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh27 Feb 2025AY 2018-19

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

For Appellant: Shri Ajay Jain, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 143(2)Section 143(3)Section 263Section 40A(3)

capital gain on sale of residential house. 2. The PCIT has wrongly enhanced the scope of scrutiny assessment while faming order under section 263 of Income Tax Act. 3. Briefly the facts of the case are that the assessee filed his return of income declaring total income of Rs. 69,52,590/-. Subsequently, return of income was selected for complete

Showing 1–20 of 21 · Page 1 of 2

Section 683
Section 115B3
Section 2633

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

ITA 61/CHANDI/2013[2009-10]Status: DisposedITAT Chandigarh19 Jul 2024AY 2009-10

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

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Aditya Sood, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 142(1)Section 143(2)Section 250Section 253Section 80I

capital account and Rs. 11,00,000/- in the name of M/s. Asha Telecom Pvt. Ltd. as liabilities. But it did not furnish any information regarding sources of these credits and neither any confirmation from M/s. Asha Telecom Pvt. Ltd. was furnished. Similarly, Para 8 of the questionnaire remained unanswered. Vide Para 9 of its reply, it was stated that

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

ITA 388/CHANDI/2012[2007-08]Status: DisposedITAT Chandigarh19 Jul 2024AY 2007-08

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

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Aditya Sood, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 142(1)Section 143(2)Section 250Section 253Section 80I

capital account and Rs. 11,00,000/- in the name of M/s. Asha Telecom Pvt. Ltd. as liabilities. But it did not furnish any information regarding sources of these credits and neither any confirmation from M/s. Asha Telecom Pvt. Ltd. was furnished. Similarly, Para 8 of the questionnaire remained unanswered. Vide Para 9 of its reply, it was stated that

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

ITA 645/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh28 Nov 2024AY 2013-14

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

For Appellant: Shri Rajiv Saldi, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 36(1)(va)Section 43B

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

ITA 659/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh28 Nov 2024AY 2012-13

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

For Appellant: Shri Rajiv Saldi, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 36(1)(va)Section 43B

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

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

In the result, the appeals filed for Assessee are disposed off as under:

ITA 169/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh09 Oct 2024AY 2010-11

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

2,500/- Mr. Sahil 23,450/- 3,450/- Total 71,950/- The nature of the assessee's business is varied and no two events are comparable. Payments have to be made sometimes on the spot in cash in order the assessee's business does not suffer or is hampered. There are certain expenses which are sometimes not predictable or planned

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

In the result, the appeals filed for Assessee are disposed off as under:

ITA 170/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh09 Oct 2024AY 2011-12

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

2,500/- Mr. Sahil 23,450/- 3,450/- Total 71,950/- The nature of the assessee's business is varied and no two events are comparable. Payments have to be made sometimes on the spot in cash in order the assessee's business does not suffer or is hampered. There are certain expenses which are sometimes not predictable or planned

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

In the result, the appeals filed for Assessee are disposed off as under:

ITA 156/CHANDI/2019[2008-09]Status: DisposedITAT Chandigarh09 Oct 2024AY 2008-09

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

2,500/- Mr. Sahil 23,450/- 3,450/- Total 71,950/- The nature of the assessee's business is varied and no two events are comparable. Payments have to be made sometimes on the spot in cash in order the assessee's business does not suffer or is hampered. There are certain expenses which are sometimes not predictable or planned

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

In the result, the appeals filed for Assessee are disposed off as under:

ITA 157/CHANDI/2019[2009-10]Status: DisposedITAT Chandigarh09 Oct 2024AY 2009-10

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

2,500/- Mr. Sahil 23,450/- 3,450/- Total 71,950/- The nature of the assessee's business is varied and no two events are comparable. Payments have to be made sometimes on the spot in cash in order the assessee's business does not suffer or is hampered. There are certain expenses which are sometimes not predictable or planned

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

In the result, the appeals filed for Assessee are disposed off as under:

ITA 158/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh09 Oct 2024AY 2014-15

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

2,500/- Mr. Sahil 23,450/- 3,450/- Total 71,950/- The nature of the assessee's business is varied and no two events are comparable. Payments have to be made sometimes on the spot in cash in order the assessee's business does not suffer or is hampered. There are certain expenses which are sometimes not predictable or planned

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

In the result, the appeals filed for Assessee are disposed off as under:

ITA 171/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh09 Oct 2024AY 2012-13

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 40A(3)

2,500/- Mr. Sahil 23,450/- 3,450/- Total 71,950/- The nature of the assessee's business is varied and no two events are comparable. Payments have to be made sometimes on the spot in cash in order the assessee's business does not suffer or is hampered. There are certain expenses which are sometimes not predictable or planned

SH. GURINDER MAKKAR,LUDHIANA vs. DCIT, CC-3, LUDHIANA

In the result, the appeal of the assessee is disposed off in light of aforesaid directions

ITA 20/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh21 Feb 2024AY 2018-19

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

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 115BSection 133ASection 143(3)Section 32Section 37Section 40A(3)Section 43(1)Section 68Section 69

capital gains’ and (v) ‘income from other sources’ – cannot at all be adjusted against unexplained investment or expenditure. What is necessary as per Hon. Gujarat High Court is that source of acquisition of asset or expenditure should be clearly identifiable. In the case before Hon. Gujarat High Court the source of gold confiscated was not identifiable and hence adjustment

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MOHALI

In the result, the appeal filed by the Revenue is dismissed

ITA 263/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh19 Feb 2025AY 2014-15

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

For Appellant: Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी लेखा सं./PAN NO: AAACQ1134G अपीलाथ"/Appellant ""थ"/Respondent (VIRTUAL HEARING) िनधा"रती की ओर से/Assessee by : Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.A राज" की ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR सुनवाई की तारीख/Date of Hearing : 12/02/2025 उदघोषणा की तारीख/Date

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MOHALI

In the result, the appeal filed by the Revenue is dismissed

ITA 264/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh19 Feb 2025AY 2015-16

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

For Appellant: Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी लेखा सं./PAN NO: AAACQ1134G अपीलाथ"/Appellant ""थ"/Respondent (VIRTUAL HEARING) िनधा"रती की ओर से/Assessee by : Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.A राज" की ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR सुनवाई की तारीख/Date of Hearing : 12/02/2025 उदघोषणा की तारीख/Date

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MOHALI

In the result, the appeal filed by the Revenue is dismissed

ITA 265/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh19 Feb 2025AY 2016-17

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

For Appellant: Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी लेखा सं./PAN NO: AAACQ1134G अपीलाथ"/Appellant ""थ"/Respondent (VIRTUAL HEARING) िनधा"रती की ओर से/Assessee by : Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.A राज" की ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR सुनवाई की तारीख/Date of Hearing : 12/02/2025 उदघोषणा की तारीख/Date

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MOHALI

In the result, the appeal filed by the Revenue is dismissed

ITA 266/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh19 Feb 2025AY 2017-18

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

For Appellant: Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी लेखा सं./PAN NO: AAACQ1134G अपीलाथ"/Appellant ""थ"/Respondent (VIRTUAL HEARING) िनधा"रती की ओर से/Assessee by : Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.A राज" की ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR सुनवाई की तारीख/Date of Hearing : 12/02/2025 उदघोषणा की तारीख/Date

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MPHALI

In the result, the appeal filed by the Revenue is dismissed

ITA 262/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh19 Feb 2025AY 2013-14

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

For Appellant: Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी लेखा सं./PAN NO: AAACQ1134G अपीलाथ"/Appellant ""थ"/Respondent (VIRTUAL HEARING) िनधा"रती की ओर से/Assessee by : Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.A राज" की ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR सुनवाई की तारीख/Date of Hearing : 12/02/2025 उदघोषणा की तारीख/Date

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MPHALI

In the result, the appeal filed by the Revenue is dismissed

ITA 261/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh19 Feb 2025AY 2012-13

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

For Appellant: Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी लेखा सं./PAN NO: AAACQ1134G अपीलाथ"/Appellant ""थ"/Respondent (VIRTUAL HEARING) िनधा"रती की ओर से/Assessee by : Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.A राज" की ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR सुनवाई की तारीख/Date of Hearing : 12/02/2025 उदघोषणा की तारीख/Date

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MPHALI

In the result, the appeal filed by the Revenue is dismissed

ITA 260/CHANDI/2023[2011-12]Status: DisposedITAT Chandigarh19 Feb 2025AY 2011-12

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

For Appellant: Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी लेखा सं./PAN NO: AAACQ1134G अपीलाथ"/Appellant ""थ"/Respondent (VIRTUAL HEARING) िनधा"रती की ओर से/Assessee by : Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.A राज" की ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR सुनवाई की तारीख/Date of Hearing : 12/02/2025 उदघोषणा की तारीख/Date

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MPHALI

In the result, the appeal filed by the Revenue is dismissed

ITA 259/CHANDI/2023[2010-11]Status: DisposedITAT Chandigarh19 Feb 2025AY 2010-11

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

For Appellant: Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी लेखा सं./PAN NO: AAACQ1134G अपीलाथ"/Appellant ""थ"/Respondent (VIRTUAL HEARING) िनधा"रती की ओर से/Assessee by : Shri Vineet Thakral Advocate And Shri Raman Aggarwal, C.A राज" की ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR सुनवाई की तारीख/Date of Hearing : 12/02/2025 उदघोषणा की तारीख/Date