DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

115 BBE and 271AAC, would reveal that it is not barred under the Act for an assessee to declare an income in his return as an unexplained income. It may otherwise be detected or found by the Assessing officer also during the assessment proceedings. Prior to 1.4.2013, the tax on such unexplained income either declared by the assessee or detected

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

115 BBE and 271AAC, would reveal that it is not barred under the Act for an assessee to declare an income in his return as an unexplained income. It may otherwise be detected or found by the Assessing officer also during the assessment proceedings. Prior to 1.4.2013, the tax on such unexplained income either declared by the assessee or detected

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

115 BBE and 271AAC, would reveal that it is not barred under the Act for an assessee to declare an income in his return as an unexplained income. It may otherwise be detected or found by the Assessing officer also during the assessment proceedings. Prior to 1.4.2013, the tax on such unexplained income either declared by the assessee or detected

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

115 BBE and 271AAC, would reveal that it is not barred under the Act for an assessee to declare an income in his return as an unexplained income. It may otherwise be detected or found by the Assessing officer also during the assessment proceedings. Prior to 1.4.2013, the tax on such unexplained income either declared by the assessee or detected

DCIT, CHANDIGARH vs. SMT. MANJIT KAUR, CHANDIGARH

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

115 BBE and 271AAC, would reveal that it is not barred under the Act for an assessee to declare an income in his return as an unexplained income. It may otherwise be detected or found by the Assessing officer also during the assessment proceedings. Prior to 1.4.2013, the tax on such unexplained income either declared by the assessee or detected

BATRA EXPORTS,FAZILKA vs. DCIT, |TDS,, LUDHIANA

In the result, both the appeals are allowed

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

condoned. In view of the aforesaid judgment of the Hon'ble SC there is no delay. 6. That the assessee has raised Ground No. 1 - 6 of Appeal as under:- "1. That on the facts and in the circumstances of the case and in law, the learned CIT(A), National Faceless Appeal Centre, Delhi erred in upholding

BATRA EXPORTS,FAZILKA vs. DCIT, |TDS,, LUDHIANA

In the result, both the appeals are allowed

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

condoned. In view of the aforesaid judgment of the Hon'ble SC there is no delay. 6. That the assessee has raised Ground No. 1 - 6 of Appeal as under:- "1. That on the facts and in the circumstances of the case and in law, the learned CIT(A), National Faceless Appeal Centre, Delhi erred in upholding

INDER PAL SINGH LEGAL HEIR OF DECEASED SATNAM SINGH 171789, STREET NO.8, GURU TEG BAHADUR JAGRAON,PUNJAB vs. THE INCOME TAX OFFICER WARD-1 JAGRAON , PUNJAB

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

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

115 2,00,000 16 16/4/2017 To Cash 121 2,00,000 17 17/4/2017 To Cash 126 2,00,000 18 18/4/2017 To Cash 131 2,00,000 19 19/4/2017 To Cash 136 2,00,000 20 20/4/2017 To Cash 139 2,00,000 21 21/4/2017 To Cash 145 2,00,000 22 22/4/2017 To Cash

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:

115 taxman.com 368 (Bombay)[04-02-2020] and in Srinivas Pandit (HUF) v. ITO [2010] 5 taxmann.com 38. 8. (4) For that the 1st impugned order passed by the Ld. CIT(A), & non-speaking order merely affirming the 2nd impugned order and is therefore liable to be quashed vide Rajkumar Anandchand Jain v. Dy Commissioner of Income

SH. ABHISHEK BANSAL,BARNALA vs. PR. CIT, PATIALA

In the result, the Assessee’s appeal is partly allowed

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 131/Chd/2023 "नधा"रण वष" / Assessment Year : 2017-18 Abhishek Bansal, Vs. Pr. Commissioner बनाम Prop. M/S Lifeline Multi Income Tax, Specialilty Hospitality, 25 Acre Patiala Extn., Near Fountain Chowk, Barnala, Punjab "थायी लेखा सं./Pan No: Acgpb5740E अपीलाथ" ./ Appellant ""यथ" / Respondent ( Hybrid Mode ) "नधा"रती क" ओर से/Assessee By : Sh. Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Rohit Sharma, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 09.05.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 13.06.2024 आदेश/Order Per Dr. Krinwant Sahay, A.M.:

delay in filing the appeal is hereby condoned and we proceed to hear the appeal on merits. 5. The appeal has been filed on the following grounds: - 1. That the Ld. PCIT, Patiala has erred in issuing notice u/s 263 and, thereby, holding that the assessment as framed by the Assessing Officer 131-Chd-2023 – Shri Abhishek Bansal, Barnala

SARBJIT SINGH HUF,RAJPURA vs. ACIT, PATIALA

The appeal of the assessee is allowed

Bench: Shri Sanjay Garg

Section 115 BBE of the Income Tax Act, 1961 ( in short ‘the Act’) in respect of the professional income declared by the assessee during the survey action carried out at the premises of the assessee. 3. The appeal is time barred by 432 days. Separate application for condonation of delay

CHITVAN AGGARWAL,LUDHIANA vs. ITO, W-5(1), LUDHIANA

In the result appeal of the assessee is allowed

Bench: Shri N.K. Sainiassessment Year: 2015-16 Chitvan Aggarwal Vs. The Ito Prop. M/S Bhushan Impex, W-5(1), Ludhiana 17, Beri Mark, Punjab Vishwakarma Chowk, Gill Road, Ludhiana, Punjab

section 115 of the Civil Procedure Code, failed to correct the jurisdictional error of the Appellate Court. Therefore, the impugned order of the High Court as well as that of civil judge was to be set aside. The delay was to be condoned

PARAMJIT 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)

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 for discussion wherein assessee has raised the following effective grounds: 1. That on law, facts & circumstances of the case, the Worthy Pr. CIT has grossly erred assuming jurisdiction u/s 263 even when

SH. GURDEEP SINGH MAHAL,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)

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 for discussion wherein assessee has raised the following effective grounds: 1. That on law, facts & circumstances of the case, the Worthy Pr. CIT has grossly erred assuming jurisdiction u/s 263 even when

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)

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 for discussion wherein assessee has raised the following effective grounds: 1. That on law, facts & circumstances of the case, the Worthy Pr. CIT has grossly erred assuming jurisdiction u/s 263 even when

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)

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 for discussion wherein assessee has raised the following effective grounds: 1. That on law, facts & circumstances of the case, the Worthy Pr. CIT has grossly erred assuming jurisdiction u/s 263 even when

BIMLA DEVI,JAGADHRI 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)

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 for discussion wherein assessee has raised the following effective grounds: 1. That on law, facts & circumstances of the case, the Worthy Pr. CIT has grossly erred assuming jurisdiction u/s 263 even when

RAKESH KUMAR,JAGADHRI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA

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)

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 for discussion wherein assessee has raised the following effective grounds: 1. That on law, facts & circumstances of the case, the Worthy Pr. CIT has grossly erred assuming jurisdiction u/s 263 even when