BALDEV SINGH,FATEHABAD vs. INCOME TAX OFFICER, WARDS 1, FATEHBAD

In the result, appeal is allowed for statistical purposes

Bench: Shri Rajpal Yaday & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 813/Chd/2024 "नधा"रण वष" / Assessment Year : 2012-13 Baldev Singh, Vs. The Ito, बनाम M/S Baldev Singh Jarnail Ward-1, Singh, Anaj Mandi, Fatehabad Dharsul Kalan, Tehsil Tohana, Fatehabad

condone the delay and proceed to decide the appeals on merits. 8. The Assessee has taken five grounds of appeal out of which Ground No. 5 is a general which does not call for recording of any specific findings. 9. In Ground No.3, Assessee has pleaded that the ld. Assessing Officer has erred in charging the tax u/s 115BBE

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

MAXPORT INDIA PVT. LTD.,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH., CHANDIGARH

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

MAXPORT INDIA PVT. LTD.,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-, CHANDIGARH

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

MAXPORT INDIA PVT. LTD.,CHANDIGARH vs. ASST. COMMISSIONER INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

MAXPORT INDIA PVT. LTD.,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CHANDIGARH

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

MAXPORT INDIA PVT. LTD.,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CHANDIGARH

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SANJEEV AGGARWAL,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SANJEEV AGGARWAL,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SANJEEV AGGARWAL,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SHRI BALRAM KRISHAN ,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SHRI BALRAM KRISHAN ,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B

SHRI BALRAM KRISHAN,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

delay of one day is hereby condoned. 2. Since the sole and common issue is involved in all the above appeals, hence these have been heard together and are being disposed off with this common order. 3. The common issue raised by the assessee in all the above appeals is relating to the levy of interest under section 234A, 234B