M/S PAGRO FROZEN FOODS PVT. LTD.,CHANDIGARH vs. ITO, W-2(3), CHANDIGARH

The appeal of the Assessee is dismissed

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

assessment dt. 26/12/2016 supra. 28.1. We have perused all the papers and proceedings of the case including paper books, written submissions of DR very minutely. We have heard them patiently too and have treated both parties equally. 28.2. We are of the considered view that development is key to nation building. Both Government of India and State Government have

M/S JAIN AMAR CLOTHING PRIVATE LIMITED,LUDHIANA vs. DCIT-CC-3, LUDHIANA

In the result, appeal of the assessee is allowed

Bench: Or At The Time Of Hearing.

depreciation chart relates to assessment year 2016-17 and not assessment year 2017-18 as assumed by the AO for the assessment year 2017-18. The additions on the basis of such figures deserve to be deleted since the facts of the case are not correct. 4. Your kind attention is also invited to the Judgement of Honorable Supreme Court

DY.CIT, CIRCLE-1(1), CHANDIGARH vs. M/S GLAXOSMITHKLINE CONSUMER PVT. LTD., NABHA

In the result, Revenue’s appeal is dismissed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 121/Chd/2023 "नधा"रण वष" / Assessment Year : 2016-17 Dcit, M/S Glaxosmithkline Circle 1(1), बनाम Consumer Pvt. Ltd., Chandigarh Patiala Road, Vs. Nabha. Punjab "थायी लेखा सं./Pan No. Aafcg8415R अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Mode ) "नधा"रती क" ओर से/Assessee By : Sh. Ajay Vohra, Sr. Advocate With Sh. Neeraj Jain, Advocate & Ms. Somya Jain, Ca (Virtual) राज"व क" ओर से/ Revenue By : Shri Manav Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 06.08.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 16.10.2025 आदेश/Order Per Krinwant Sahay, Am:

block of asset that the depreciation at applicable rate is then computed at the year end. 16. As regard depreciation on goodwill, it is respectfully submitted that the said goodwill, being a self-generated asset, was never recorded in the books of the transferor for claim of depreciation; the same arose only as a result of excess consideration paid

A.B. SUGARS LIMITED,PUNJAB vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, CHANDIGARH, CHANDIGARH

In the result, the appeal of the assessee is allowed

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

assessment years and forming part of the opening block of assets and there cannot be two views and the AO couldn’t have taken any view other than allowing claim of depreciation

A.B. SUGARS LIMITED,PUNJAB vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH

In the result, the appeal of the assessee is allowed

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

assessment years and forming part of the opening block of assets and there cannot be two views and the AO couldn’t have taken any view other than allowing claim of depreciation

TARSEM BHARTI,SHIMLA vs. ITO, WARD-2, SHIMLA

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

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

depreciation has been claimed on the assets forming part of the opening WDV as well as certain additions made during the Financial Year relevant to the impugned Assessment Year. It was submitted that the details of the opening WDV as well as the addition under the respective block

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

Block-B, Vishnu Garden\nJagadhri- 135003, Haryana\nबनाम\nThe ITO\nWard-4,\nYamuna Nagar, Haryana\nस्थायी लेखा सं./PAN NO: FMGPS1721D\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nShri Ajay Jain, C.A (Virtual)\nShri Manav Bansal, CIT, DR\nराजस्व की ओर से / Revenue by :\nआयकर अपील सं. / ITA No. 92 /Chd/2024\nनिर्धारण वर्ष / Assessment Year : 2014-15\nBaljeet Kaur

BHUPINDER SINGH SON OF SH. GURMUKH SINGH ,PUNJAB vs. THE PR COMMISSIONER OF INCOME TAX CHANDIGARH-1, C.R BUILDING HIMALAYA MARG, SECTOR 17-E, CHANDIGARH, PUNJAB

Appeal of the assessee is allowed

Bench: SHRI. KRINWANT SAHAY (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

depreciation on forging press after being satisfied with explanation of assesse which was supported by documents, Commissioner was not justified in invoking jurisdiction under section 263. Ved Parkash Contractors Vs. PCIt as reported in (2017) 88 taxmann.com 393 (Chandigarh – Trib) The order of the Assessing Officer may be brief and cryptic but that by itself is not a sufficient reason

CT EDUCATIONAL SOCIETY,JALANDHAR vs. DCIT, CHANDIGARH

In the result, the appeal filed by the Assessee is Partly Allowed for\nStatistical Purposes as per the directions above

depreciation—No relief was granted\nby CIT(A)-Held, it was not Revenue's case that transport facility was also\nprovided to outsider—Providing hostel to students and staff working for society\nwas incidental to achieve object of providing education and i.e., object of\nsociety-Therefore, transport activities of assessee were not in nature of business,\ninasmuch as transport

THE SIKH EDUCATIONAL SOCIETY,PATIALA vs. ADDL. CIT, RANGE, PATIALA

Bench: The Ld. Cit(A) Against Assessment Order Dt. 30/03/2013 Which Was Passed By Additional Commissioner Of Income Tax, Patiala Range, Patiala, Punjab Which Order Is Hereinafter Referred To As “Ao’S Order”.

depreciation. receipts. Samana 11427470 18954132 1130287 Patiala 37699750 84077224 6664172 Zirakpur 3373077 2651392 8076586 Society 22974168 7733275 47476722 75474465 113416023 63347767 11. From the above chart, the percentage of the utilisation of income of the society is worked out as under: Total receipts of the society

JCIT(OSD), C-1, (E), CHANDIGARH vs. THE SIKH EDUCATIONAL SOCIETY, PATIALA

Bench: The Ld. Cit(A) Against Assessment Order Dt. 30/03/2013 Which Was Passed By Additional Commissioner Of Income Tax, Patiala Range, Patiala, Punjab Which Order Is Hereinafter Referred To As “Ao’S Order”.

depreciation. receipts. Samana 11427470 18954132 1130287 Patiala 37699750 84077224 6664172 Zirakpur 3373077 2651392 8076586 Society 22974168 7733275 47476722 75474465 113416023 63347767 11. From the above chart, the percentage of the utilisation of income of the society is worked out as under: Total receipts of the society

M/S NOVA IRON AND STEEL LTD.,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Appeal of the assessee is partly allowed

Bench: Filing Of Income Tax Return.

Assessment Year : 2020-21 M/s Nova Iron and Steel Ltd. बनाम The DCIT 78, Industrial Aread, Phase-I Central Circle-1, Chandigarh Chandigarh "ायी लेखा सं./PAN NO: AAACN0407F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Ashwani Kumar, CA and Ms. Deepali Aggarwal, C.A राज" की ओर से/ Revenue by : Smt. Kusum Bansal

SH. KULBIR SINGH S/O SH. JAGIR SINGH,PINJORE vs. ITO, WARD 2, PANCHKULA

Block-B, Vishnu Garden\nJagadhri- 135003, Haryana\nबनाम\nThe ITO\nWard-4,\nYamuna Nagar, Haryana\nस्थायी लेखा सं./PAN NO: FMGPS1721D\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nप्रत्यर्थी / Respondent\nShri Ajay Jain, C.A (Virtual)\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 92 /Chd/2024\nनिर्धारण वर्ष / Assessment Year

AVTAR SINGH,VILLAGE MANAKPUR THAKUR DASS vs. ITO WARD-1, INCOME TAX OFFICE

Block-B, Vishnu Garden\nJagadhari- 135003, Haryana\nबनाम\nThe ITO\nWard-4,\nYamuna Nagar, Haryana\nNone\nNone\nShri Ajay Jain, C.A (Virtual)\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 92 /Chd/2024\nनिर्धारण वर्ष / Assessment Year : 2014-15\nBaljeet Kaur\n7736/4, Nadi Mohalla, Vill: Patti\nMehar, Ambala City-134003\nHaryana\nबनाम\nThe ITO\nWard-1, Ambala\nNone\nNone

SH. PARGAT SINGH,PANIPAT vs. ITO, WARD -1, KAITHAL

Block-B, Vishnu Garden\nJagadhari- 135003, Haryana\n\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nShri Ajay Jain, C.A (Virtual)\nShri Manav Bansal, CIT, DR\n\nआयकर अपील सं. / ITA No. 92 /Chd/2024\nनिर्धारण वर्ष / Assessment Year : 2014-15\nBaljeet Kaur\n7736/4, Nadi Mohalla, Vill: Patti\nMehar, Ambala City-134003\nHaryana\n\nनिर्धारिती की ओर

M/S YOGRAJ CHAUDHARY,YAMUNA NAGAR vs. ITO, WARD-5, YAMUNA NAGAR

Block-B, Vishnu Garden\nJagadhari- 135003, Haryana\nबनाम\nThe ITO\nWard-4,\nYamuna Nagar, Haryana\nस्थायी लेखा सं./PAN NO: FMGPS1721D\nअपीलार्थी/Appellant\nShri Ajay Jain, C.A (Virtual)\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 92 /Chd/2024\nनिर्धारण वर्ष / Assessment Year : 2014-15\nBaljeet Kaur\n7736/4, Nadi Mohalla, Vill: Patti\nMehar, Ambala City-134003\nHaryana\nबनाम\nThe

JARNAIL SINGH,VILLAGE BHAGWANPUR, KALKA vs. ITO, WARD-2, PANCHKULA

Block-B, Vishnu Garden\nJagadhari- 135003, Haryana\nबनाम\nThe ITO\nWard-4,\nYamuna Nagar, Haryana\nस्थायी लेखा सं./PAN NO: FMGPS1721D\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nShri Ajay Jain, C.A (Virtual)\nShri Manav Bansal, CIT, DR\nराजस्व की ओर से / Revenue by :\nआयकर अपील सं. / ITA No. 92 /Chd/2024\nनिर्धारण वर्ष / Assessment Year : 2014-15\nBaljeet Kaur

ANJU,MOHALI vs. INCOME TAX OFFICER WARD 6 (1) , MOHALI

Block-B, Vishnu Garden\nJagadhari- 135003, Haryana\nबनाम\nThe ITO\nWard-4,\nYamuna Nagar, Haryana\nस्थायी लेखा सं./PAN NO: FMGPS1721D\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nप्रत्यर्थी / Respondent\nराजस्व की ओर से / Revenue by :\nShri Ajay Jain, C.A (Virtual)\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 92 /Chd/2024\nनिर्धारण वर्ष / Assessment Year

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

Block-B, Vishnu Garden\nJagadhari- 135003, Haryana\nबनाम\nThe ITO\nWard-4,\nYamuna Nagar, Haryana\nस्थायी लेखा सं./PAN NO: FMGPS1721D\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nShri Ajay Jain, C.A (Virtual)\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 92 /Chd/2024\nनिर्धारण वर्ष / Assessment Year : 2014-15\nBaljeet Kaur