INCOME TAX OFFICER,WARD-1, MANDI GOBINDGARH, HQ SIRHIND vs. PARTAP INDUSTRIES LIMITED, RAJPURA

In the result the appeal of the Revenue is dismissed

Bench: Dr Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 464/Chd/2023 "नधा"रण वष" / Assessment Year: 2018-19 The Ito, Vs. Partap Industries Limited, बनाम Rajpura Ward-1, New Libra Kothi, Mandi Gobindgarh Railway Road, Sirhind Hq. Sirhind, 140406 "थायी लेखा सं./Pan No: Aabcp0384Q अपीलाथ"/ Appellant ""यथ"/ Repsondent

19-07-2023 ( copy enclosed as Annexure-C).” 4. In this regard, during the course of hearing, the Ld. DR submitted that the Department has filed the aforesaid letter explaining the detailed reasons for delay and requested for condonation of delay in filing the appeal. It was submitted that the return of income e-filed by the assessee was processed

M/S SHAKTI SPINNERS LTD.,LUDHIANA vs. ACIT, CIRCLE-7, LUDHIANA

In the result, Assessee’s appeal is allowed

Bench: the appeal is finally heard or disposed off.

condonation of delay M/s Shakti Spinners Limited 5, Flower Dale Colony, Barewal Road, Ludhiana-141012, Punjab, Pan 3 AAFCS1138R ITA no. 599/CHANDI/2022 for A.Y 20102011 Fixed for Hearing: 16.01.2025 1. The assessee is limited Company engaged in the business of manufacturing of cloth and mink blankets. The company is owned by four brothers namely Sh. Sanjeev Jasuja, Prince Sagar Jasuja

VARDHMAN TEXTILES LTD,LUDHIANA vs. PR.CIT-1, LUDHIANA

In the result, the appeals of the assessee in ITA

19 of 28 satisfied, to the extent of the period of delay so attributable to the assessee, he would be disentitled to claim interest on refund. The act of revising a return or raising a claim during the course of the assessment proceedings cannot be said to be the reasons for delaying the proceedings which can be attributable

VARDHMAN TEXTILES LTD.,LUDHIANA vs. DCIT, R-1, LUDHIANA

In the result, the appeals of the assessee in ITA

19 of 28 satisfied, to the extent of the period of delay so attributable to the assessee, he would be disentitled to claim interest on refund. The act of revising a return or raising a claim during the course of the assessment proceedings cannot be said to be the reasons for delaying the proceedings which can be attributable

THE KOTLA BHARI MILK PRODUCERS SOCIETY LTD.,KHANNA vs. ITO, KHANNA, KHANNA

In the result, appeal of the Assessee is dismissed

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

19,137/- claimed under Section 80P. The society argued that the disallowance was made without providing an opportunity for a hearing, violating natural justice, and pointed out contradictions within the intimation order itself. The appeal was filed with a delay of 3350 days, attributed to inadequate legal advice, and supported by an affidavit. However, the appeal was dismissed

DEVI DAYAL,KAITHAL vs. INCOME TAX OFFICER, WARD-1 , KAITHAL

In the result, appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 899/Chd/2024 "नधा"रण वष" / Assessment Year: 2008-09 Shri Devi Dayal, Vs The Ito, Pundri Anaj Mandi, Ward – 1, Kaithal-Haryana 136026. Kaithal. "थायी लेखा सं./Pan No: Aajpd5851H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca & Ms. Shruti Khandelwal, Advocate Revenue By : Shri Manav Bansal, Cit, Dr Date Of Hearing : 30.07.2025 Date Of Pronouncement : 08.09.2025

condone the delay and proceed to decide the appeal on merit. 7. A perusal of the ground of appeal would reveal that assessee has taken five grounds of appeal, however, his grievance revolves around two-fold of issues, namely ; a) The ld. CIT (Appeals) has erred in upholding the re- opening of assessment, A.Y.2008-09 6 b) The ld. CIT (Appeals

INCOME TAX OFFICER, WARD-5, PATIALA vs. SH. MOHAR SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

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

19 is taken as lead case wherein Revenue has raised the following grounds of appeal: 1. Whether on the facts & in the circumstances of the case, the CIT(A) was right in law in holding that the amendment which has been brought in by the Finance Act, 2021 shall apply w.e.f. assessment year 2021-22 and subsequent assessment years

INCOME TAX OFFICER, PATIALA vs. GURMEET SINGH PANDHER, PATIALA

In the result the appeal of the Revenue is dismissed

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

19 is taken as lead case wherein Revenue has raised the following grounds of appeal: 1. Whether on the facts & in the circumstances of the case, the CIT(A) was right in law in holding that the amendment which has been brought in by the Finance Act, 2021 shall apply w.e.f. assessment year 2021-22 and subsequent assessment years

INCOME TAX OFFICER, PATIALA vs. KULWARAN SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

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

19 is taken as lead case wherein Revenue has raised the following grounds of appeal: 1. Whether on the facts & in the circumstances of the case, the CIT(A) was right in law in holding that the amendment which has been brought in by the Finance Act, 2021 shall apply w.e.f. assessment year 2021-22 and subsequent assessment years

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

Bench: BEFORE: 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. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

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

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. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

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

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. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

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

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. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

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

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. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

condone the delay in filing these appeals. 3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y 2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds: 1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals