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

PRABHNOOR SINGH,BANGALORE vs. INCOME TAX OFFICER, WARD 6(1), CHANDIGARH, CHANDIGARH

In the result, appeal of the assessee is allowed

Bench: Shri Laliet Kumar & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 904/Chd/2025 "नधा"रण वष" / Assessment Year: 2021-22 Prabhnoor Singh, Vs The Ito, B-408, Meda Heights, Ward 6(1), Bellandur, Doddakannelli Road, Chandigarh. Near Aet Circle, Bangalore. "थायी लेखा सं./Pan No: Dcjps5821M अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Ms. Preeti Goyal, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr Date Of Hearing : 08.12.2025 Date Of Pronouncement : 09.12.2025

378 d) Decision of ITAT Bangalore Bench dated 19.09.2022 in the case of Shri Shashidhar Seetharam Sharma Vs ITO (ITA No.708/Bang/2022) e) Decision of the Madras High Court in case of Duraiswamy Kumaraswamy [TS-681 -HC-2023-(MAD)] dated 6 October 2023. f) Decision of Jaipur Tribunal in the case of Shri Ritesh Kumar Garg Vs ITO Jaipur

GURMELO DEVI,JAGADHARI vs. INCOME TAX OFFICER, YUMNANAGAR

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

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

378 Village Kail Yamunanagar Haryana-135003 "ायी लेखा सं./PAN NO: DKLPD2247C अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Ajay Jain, C.A राज" की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 08/07/2025 उदघोषणा की तारीख/Date of Pronouncement : 08/07/2025 आदेश/Order PER LALIET KUMAR