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

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

208 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Rajbir Singh बनाम The ITO Vill: Garhi Banjara, PO: Udhamgarh Ward-3 Yamunanagar, Haryana-135001 "ायी लेखा सं./PAN NO: CVKPS5760C अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 245/Chd

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

208 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Rajbir Singh बनाम The ITO Vill: Garhi Banjara, PO: Udhamgarh Ward-3 Yamunanagar, Haryana-135001 "ायी लेखा सं./PAN NO: CVKPS5760C अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 245/Chd

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

208 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Rajbir Singh बनाम The ITO Vill: Garhi Banjara, PO: Udhamgarh Ward-3 Yamunanagar, Haryana-135001 "ायी लेखा सं./PAN NO: CVKPS5760C अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 245/Chd

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

208 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Rajbir Singh बनाम The ITO Vill: Garhi Banjara, PO: Udhamgarh Ward-3 Yamunanagar, Haryana-135001 "ायी लेखा सं./PAN NO: CVKPS5760C अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 245/Chd

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

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

208 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Rajbir Singh बनाम The ITO Vill: Garhi Banjara, PO: Udhamgarh Ward-3 Yamunanagar, Haryana-135001 "ायी लेखा सं./PAN NO: CVKPS5760C अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 245/Chd

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

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

208 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Rajbir Singh बनाम The ITO Vill: Garhi Banjara, PO: Udhamgarh Ward-3 Yamunanagar, Haryana-135001 "ायी लेखा सं./PAN NO: CVKPS5760C अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 245/Chd

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

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

208 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Rajbir Singh बनाम The ITO Vill: Garhi Banjara, PO: Udhamgarh Ward-3 Yamunanagar, Haryana-135001 "ायी लेखा सं./PAN NO: CVKPS5760C अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 245/Chd

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

208 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2017-18 Rajbir Singh बनाम The ITO Vill: Garhi Banjara, PO: Udhamgarh Ward-3 Yamunanagar, Haryana-135001 "ायी लेखा सं./PAN NO: CVKPS5760C अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 245/Chd

DCIT, C-1(1) , CHANDIGARH vs. M/S FIDELITY INFORMATION SERVICES INDIA PVT. LTD., CHANDIGARH

In the result, the cross-objection filed by the assessee is dismissed

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

delay in filing the cross- objection is condoned and the same is hereby admitted for necessary adjudication. 26. Now, coming to the various grounds of appeal taken by the assessee in its cross-objection so filed, it is noted that the assessee has effectively challenged the action of the AO in levying interest amounting

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

SHRI KUILWINDER SINGH,ROPAR vs. ITO WARD-2(2), ROPAR

In the result, appeals filed by the assessee are dismissed as

Bench: Mrs. Annapurna Gupta & Shri R.L Negi

section 147 of the Income Tax Act, 1961 (in short 'the Act') and the appeal filed against the penalty order passed u/s 271 (1)(c) of the Act. Since both the appeal pertain to the same assessee for the ITA No. 207 & 208-Chd-2020- Shri Kulwinder Singh, Chandigarh 2 same assessment year, these were clubbed, heard together

SHRI KUILWINDER SINGH,ROPAR vs. ITO WARD-2(2), ROPAR

In the result, appeals filed by the assessee are dismissed as

Bench: Mrs. Annapurna Gupta & Shri R.L Negi

section 147 of the Income Tax Act, 1961 (in short 'the Act') and the appeal filed against the penalty order passed u/s 271 (1)(c) of the Act. Since both the appeal pertain to the same assessee for the ITA No. 207 & 208-Chd-2020- Shri Kulwinder Singh, Chandigarh 2 same assessment year, these were clubbed, heard together

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

SH. AJIT SINGH,PINJORE vs. ITO, WARD-1, PANCHKULA

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

SH. RAMESH CHAND,JAGADHRI vs. ITO, WARD-3, YAMUNA NAGAR

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

BALJIT SINGH,AMBALA CITY vs. INCOME TAX OFFICER, WARD-1, AMBALA, AMBALA

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

BALVINDER SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals

BISHAN CHAND,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5 (5), CHANDIGARH, CHANDIGARH

condone the delay in filing these appeals.\n3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y\n2018-19 as a lead case for discussion wherein assessee has raised the\nfollowing effective grounds:\n1.\nThat having regard to the facts and circumstances of the case\nand in law, the Ld. Commissioner of Income Tax (Appeals