M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

delay is hereby condoned and appeal of the assessee is admitted for adjudication. 6. Ground Nos. 3, 4 and 4.1 are not pressed. Accordingly, these grounds are rejected. 7. Ground No.1 is general and needs no adjudication. 8. Apropos Ground Nos.2 to 2.7, the facts are that the ld. PCIT issued a Show Cause Notice dated 06.08.2019 to the assessee

SHRI SUBHASH SHARMA,CHANDIGARH vs. ITO, W-2(3), CHANDIGARH

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

Bench: This Tribunal, As Pointed Out By The Registry. The Assessee Has Filed An Application For Condonation Of Delay Alongwith Affidavit Of The Assessee. On Perusing The Application For Condonation Of Delay & Affidavit Of The Assessee, The Delay Of 15 Days In Filing The Appeal Before This Tribunal Is Condoned.

B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी "व"म "संह यादव, लेखा सद"य एवं "ी परेश म. जोशी, , , , "या"यक सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM & & SHRI. PARESH M. JOSHI, JM & & आयकर अपील सं./ ITA NO. 1586/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 Shri Subhash Sharma, The ITO बनाम C/o Shri Tejmohan Singh, Advocate Ward -2(3), Chandigarh

SHRI SACHIN GOYAL,LUDHIANA vs. ACIT, C-7, LUDHIANA

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

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.1489/Chandi/2019 (िनधा"रणवष" / Assessment Year: 2010-11) & 2. आयकरअपील सं. / Ita No.1490/Chandi/2019 (िनधा"रणवष" / Assessment Year: 2011-12) Shri Sachin Goyal Acit- Circle-7 बनाम/ Vs. 29/1, The Mall Ludhiana. Ludhiana 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abwpg-3117-D (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : S/Shri Pankaj Bhalla (Ca) & Vk Bhalla (Ca)- Ld Ars. ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 18-03-2025 घोषणाकीतारीख /Date Of Pronouncement : 24-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010- 11 & 2011-12 Arises Out Of Separate Orders Of Learned First Appellate Authority. First, We Take Up Appeal For Ay 2010-11 Which Arises Out Of The Order Of Learned Commissioner Of Income Tax (Appeals)-3, Ludhiana [Cit(A)] Dated 20-08-2019 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act On 20-03-

B” BENCH, CHANDIGARH BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.1489/CHANDI/2019 (िनधा"रणवष" / Assessment Year: 2010-11) & 2. आयकरअपील सं. / ITA No.1490/CHANDI/2019 (िनधा"रणवष" / Assessment Year: 2011-12) Shri Sachin Goyal ACIT- Circle-7 बनाम/ Vs. 29/1, The Mall Ludhiana. Ludhiana 141 001 "थायीलेखासं./जीआइआरसं./PAN/GIR

SHRI SACHIN GOYAL,LUDHIANA vs. ADDL. CIT, R-VII, LUDHIANA

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

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.1489/Chandi/2019 (िनधा"रणवष" / Assessment Year: 2010-11) & 2. आयकरअपील सं. / Ita No.1490/Chandi/2019 (िनधा"रणवष" / Assessment Year: 2011-12) Shri Sachin Goyal Acit- Circle-7 बनाम/ Vs. 29/1, The Mall Ludhiana. Ludhiana 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abwpg-3117-D (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : S/Shri Pankaj Bhalla (Ca) & Vk Bhalla (Ca)- Ld Ars. ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 18-03-2025 घोषणाकीतारीख /Date Of Pronouncement : 24-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010- 11 & 2011-12 Arises Out Of Separate Orders Of Learned First Appellate Authority. First, We Take Up Appeal For Ay 2010-11 Which Arises Out Of The Order Of Learned Commissioner Of Income Tax (Appeals)-3, Ludhiana [Cit(A)] Dated 20-08-2019 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act On 20-03-

B” BENCH, CHANDIGARH BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.1489/CHANDI/2019 (िनधा"रणवष" / Assessment Year: 2010-11) & 2. आयकरअपील सं. / ITA No.1490/CHANDI/2019 (िनधा"रणवष" / Assessment Year: 2011-12) Shri Sachin Goyal ACIT- Circle-7 बनाम/ Vs. 29/1, The Mall Ludhiana. Ludhiana 141 001 "थायीलेखासं./जीआइआरसं./PAN/GIR