GOODEARTH INFRASTRUCTURE DEVELOPMENT LIMITED,PATIALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, CHANDIGARH

In the result, the appeal is allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1117/Chd/2024 "नधा"रण वष" / Assessment Year : 2014-15 Vs. The Dcit, Goodearth Infrastructure बनाम Central Circe 1(1), Development Limited, Chandigarh 6458/1, Lahori Gate, Patiala 147001 "थायी लेखा सं./Pan No: Aaica9869Q अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 04.06.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 16.06.2025 आदेश/Order Per Krinwant Sahay, A.M.:

285 days in filing of the appeal. The Counsel for the Assessee submitted that an application dt. 3.6.2025 along with an Affidavit for condonation of delay, which is reproduced as under: 1117-Chd-2024 – Goodearth Infrastructure Development Limited, Patiala 2 1117-Chd-2024 – Goodearth Infrastructure Development Limited, Patiala 3 1117-Chd-2024 – Goodearth Infrastructure Development Limited, Patiala

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, FARIDKOT

In the result, both the appeals and the Cross Objections\nare dismissed

condone the alleged delay\nand proceed to decide the Cross Objections on merit in both\nthe assessment years.\n7. The Revenue has taken four grounds of appeal in each\n assessment year. In brief, its grievance revolves around a\nsingle issue and the issues pleaded in rest of the grounds are\nperipheral arguments qua the central point. The common\nissue

EMSON TOOLS MFG. CORPN. LTD.,LUDHIANA vs. ACIT/DCIT- 1, LUDHIANA

In the result, both the appeals of the assessees are allowed

condone the delay which was beyond the control of the assessee and the appeal is admitted. 5. Following grounds have been raised in this appeal. 1. That the Ld. CIT(A) has erred in law and facts of the case in upholding addition of Rs. 1188745/- towards late deposit of EPF without appreciating that it has been deposited before filing

ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH

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

condonation of delay. Appeal is therefore taken up for final hearing. Factual Matrix 4. The assessee is engaged in the business of manufacturing of commercial vehicles and is a public limited company. For the year under consideration which is A.Y. 2015-16 and the corresponding previous year period is from 01/04/2014 to 31/03/2015, the assessee company filed its return

INFRASTRUCTURE DEVELOPMENT FUND ,CHANDIGARH vs. ACIT (EXEMPTIONS), CHANDIGARH

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

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 285/Chd/2023 "नधा"रण वष" / Assessment Year : 2017-18 Infrastructure Development Fund, Vs. The Acit बनाम Ayojna Bhawan, Exemptions, Town & Country Planning Department, Chandigarh Haryana, Plot No.3, Madhya Marg, Sector 18, Chandigarh 160018 "थायी लेखा सं./Pan No: Aaal10136K अपीलाथ" ./ Appellant ""यथ" / Respondent

section itself. Therefore, the limitation is now mandated by the Act (Income tax Act) itself and now it is not merely a technical lapse but an illegality which can not be condoned in 17 285-c-2023 – Infrastructure Development Fund, Chandigarh appellate proceedings. 5.2.5 Considering the above, ground no. 3 is dismissed" 3. However, the correct facts are that this

THE DCIT, CIRCLE (INTERNATIONAL TAXATION), CHANDIGARH vs. SH. MANJEET SINGH, LUDHIANA

In the result, Revenue’s appeal is dismissed whereas, Cross

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 512/Chd/2022 "नधा"रण वष" / Assessment Year : 2012-13 The Dcit, Vs. Shri Manjeet Singh, बनाम Circle (International S/O Shri Harbir Singh Taxation), # 1460, Ward Number-8, Chandigarh Gahlewal, Ludhiana 141008 "थायी लेखा सं./Pan No: Cdeps4087A अपीलाथ"/ Appellant ""यथ"/ Repsondent & C.O. No. 13/Chd/2022 ( In आयकर अपील सं./ Ita No. 512/Chd/2022) "नधा"रण वष" / Assessment Year : 2012-13 Shri Manjeet Singh, Vs. The Dcit, बनाम S/O Shri Harbir Singh Circle (International # 1460, Ward Number-8, Taxation ), Gahlewal, Chandigarh Ludhiana 141008 "थायी लेखा सं./Pan No: Cdeps4087A अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Dharamvir, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 04.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 15.10.2024

285, which has been followed by the Amritsar Bench in the case of M/s Holy Faith International Pvt. Ltd. in ITA No. 181/Asr/2017. 3. That even otherwise, the proceedings u/s 148 are also invalid as the notice u/s 148 was issued by the non- jurisdictional Assessing Officer and on the strength of the same notice u/s 148, the assessment

SH. PARDEEP KUMAR,AMBALA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA

In the result, the appeal of the assessee is allowed

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

285, Kurali, Tehsil Naraingarh Panchkula Ambala-134203 "थायी लेखा सं./PAN NO: BPUPK4517C अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.A राज"व क" ओर से/ Revenue by : Smt. Kusum, CIT, DR सुनवाई क" तारीख/Date of Hearing : 18/01/2024 उदघोषणा क" तारीख/Date of Pronouncement : 04/03/2024 आदेश/Order