CT EDUCATIONAL SOCIETY,JALANDHAR vs. DCIT, CHANDIGARH

In the result, the appeal filed by the assessee is allowed for statistical purposes

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

natural justice. 10. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other. 3. Briefly, the facts of the case are that the assessee, CT EDUCATIONAL SOCIETY , a registered TRUST , filed its Return of Income

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

natural justice.\n3. That having regard to the facts and circumstances of the case, Hon'ble\nCIT(A) has erred in law and on facts in allowing the appeal for statistical purpose\non the ground of addition made by Ld AO amounting to Rs.10,61,466/- by\ndisallowing interest 12% p.a ignoring the facts that these advances were made\nfor

VIMAL ALLOYS PRIVATE LIMITED, MANDI GOBINDGARH,PUNJAB vs. JAO THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE, PATIALA, PUNJAB

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

natural justice and same was to be quashed and set aside Thus, since AO has not disposed off the detailed objection by way of speaking order the assessment deserve to be quashed. 7. Addition ground of appeal filed vide letter dated 27.12.2025- Not pressed 8. Further additional ground of appeal filed on 28.12.2025 challenging the of validity of notice issued

SANJAY SINGAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, CHANDIGARH

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

depreciation, etc. Ongoing through the balance sheet of Maa Jagdambe, it is observed that it has no assets. It is beyond human probability that shares of such a company with such poor financials and no operational activity could rise from Rs. 2.60 to Rs. 100 in such short span of time. It is true that movement of share

M/S SANJAY SINGAL HUF,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

depreciation, etc. Ongoing through the balance sheet of Maa Jagdambe, it is observed that it has no assets. It is beyond human probability that shares of such a company with such poor financials and no operational activity could rise from Rs. 2.60 to Rs. 100 in such short span of time. It is true that movement of share

HARBHAGWAN HARBHAJAN LAL,CHANDIGARH vs. DCIT, CL. 1(1), CHANDIGARH

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

depreciation, and nature of scrap sales were not adequately considered. In the interest of justice and fair play, we are of the view

ASHOK KUMAR CHAUHAN,SHIMLA vs. DCIT CIRCLE SHIMLA, SHIMLA

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: the learned CIT(A). It is noted that two appeals were filed—one in physical form and another electronically. The learned CIT(A) dismissed the first appeal on the ground of non-prosecution and subsequently dismissed the electronically filed appeal treating the same as infructuous, without adjudicating the issues on merits.5. Against the order of the Ld. CIT(A) the assessee preferred an appeal before the Tribunal.

depreciation, interest and royalty. Certain other additions were also made, including interest income on FDRs, disallowance u/s 24(b) and short-term capital gains. 4. Aggrieved by the assessment order, the assessee preferred an appeal before the learned CIT(A). It is noted that two appeals were filed—one in physical form and another electronically. The learned CIT(A) dismissed

BANGA HOSPITALS PRIVATE LIMITED,MANDI vs. ITO, MANDI

In the result, appeal of the Assessee is partly allowed

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

natural justice. Ground-2 Additions of Rs. 494000.00 for depositing un-authorized cash in old currency its Bank accounts confirmed by Ld. CIT(A) NFAC. The Ld. CIT (A) NFAC in its order at page No. 30reproduced/pasteda para of opinion of Ld. AO in remand report dated 26.10.2023 and passed order: "In view of the above, considering all the facts

M/S HEADMASTER SALOON PVT.LTD.,CHANDIGARH vs. DCIT-CIRCLE-1(1), CHANDIGARH

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

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

Depreciation 7432860 6383927 16% Admin Exp 11420167 9805464 16% Sub Total 57244859 51110514 12% Expenses Total 90386971 83092356 9% PBT 290853 3371614 -91% 1. Sales growth at 5% has yielded only increase in absolute terms by approx Rs. 42 lacs only. Expenses growth for the year is of 9%, resulting in absolute increase by Rs. 73 lacs. Thereby leaving only

SH. GURINDER MAKKAR,LUDHIANA vs. DCIT, CC-3, LUDHIANA

In the result, the appeal of the assessee is disposed off in light of aforesaid directions

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

depreciation of such building would result in double taxation. 6.9 It was submitted that as the assessee has duly paid tax on all such amount of surrender made by the assessee, therefore, making additions of the same amount to the total income of the assessee are wholly invalid as it results 'double taxation and therefore, against the principles of natural

DR. JASWINDER SINGH THROUGH GPA SMT. JAGJIWAN KAUR,ROPAR vs. ITO, W-2(2), ROPAR

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

Natural Justice and as such the order passed is arbitrary and unjustified. 2. Without prejudice to the above, the Ld. Commissioner of Income Tax (Appeals) has erred in upholding the addition of Rs. 3,81,134/- and Rs. 37,560,/- made on account of alleged non deduction of TDS applying the provisions of Section 40(a)(ia) which is arbitrary

SH. RAM LAL,CHANDIGARH vs. ITO, WARD-6(1), CHANDIGARH

nature whatsoever.]\n61[Explanation.—For the purposes of this sub-clause, —\n(i) \"lottery\" includes winnings from prizes awarded to any person by\ndraw of lots or by chance or in any other manner whatsoever,\nunder any scheme or arrangement by whatever name called;\n(ii) \"cardgame and other game of any sort\" includes any game show,\nan entertainment programme

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

nature referred to in clause (viii) of sub-\nsection (2) of section 56, a deduction of a sum equal to fifty per cent. of such\nincome and no deduction shall be allowed under any other clause of this\nsection.\"\n21. The Assessing Officer in I. T. A. No. 132 of 2018 where the assessee had\nreceived Rs.11

RAGHBIR SINGH HUF,CHANDIGARH vs. ITO-WARD-1(3), CHANDIGARH

nature whatsoever.]\n61[Explanation.—For the purposes of this sub-clause, —\n(i) "lottery" includes winnings from prizes awarded to any person by\ndraw of lots or by chance or in any other manner whatsoever,\nunder any scheme or arrangement by whatever name called;\n(ii) \"cardgame and other game of any sort\" includes any game show,\nan entertainment programme

SAEL LIMITED,FARIDKOT ROAD GURUHARSAHAI vs. DCIT, CC-1, LUDHIANA

In the result, the appeal filed by the assessee is allowed for statistical purposes

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

depreciation. Consequently, the total income of the assessee was assessed at Rs. 5,75,53,800. 4. Aggrieved by the assessment order, the assessee preferred an appeal before the learned CIT(A). The delay in filing the appeal was condoned by the learned CIT(A) in view of the directions of the Hon’ble Supreme Court regarding limitation during

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

justice to compare only like things which are capable of being compared. 3. Due compliance of section 11 by the Appellant 3.1 Notwithstanding the prayer of the Appellant to delete the disallowance under section 13(1)(c) of the Act, the Appellant wishes to bring to your Honor's kind notice that the appellant in its true nature maintains

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

justice to compare only like things which are capable of being compared. 3. Due compliance of section 11 by the Appellant 3.1 Notwithstanding the prayer of the Appellant to delete the disallowance under section 13(1)(c) of the Act, the Appellant wishes to bring to your Honor's kind notice that the appellant in its true nature maintains

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

justice to compare only like things which are capable of being compared. 3. Due compliance of section 11 by the Appellant 3.1 Notwithstanding the prayer of the Appellant to delete the disallowance under section 13(1)(c) of the Act, the Appellant wishes to bring to your Honor's kind notice that the appellant in its true nature maintains