ACIT, CC-2, CHANDIGARH vs. SHRI KARAJ SINGH, YAMUNA NAGAR

In the result, the revenue’s appeal ITA No

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No. 726/Chandi/2022 (िनधा"रण वष" / Assessment Year: 2018-19) Acit-Central Circle 2 Shri Karaj Singh बनाम/ Cr Building Sector 17 H. No 1379, Modern Colony, Near Iti Vs. Chandigarh 160017 Yamuna Nagar (Haryana) "ायीलेखासं./जीआइआरसं./Pan/Gir No. Atups-5528-A (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. Co. No. 16/Chandi/2024 [In Ita No. 726/Chandi/2022 (िनधा"रण वष" / Assessment Year: 2018-19) Shri Karaj Singh Acit-Central Circle 2 बनाम/ H. No 1379, Modern Colony, Near Iti, Cr Building Sector 17 Vs. Yamuna Nagar (Haryana) Chandigarh 160017 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Atups-5528-A (Cross-Objector) : (Respondent) Revenue By : Smt. Kusum Bansal (Cit) – Ld. Dr Assessee By : Shri Dhruv Goel (Ca) - Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 18-09-2025 घोषणाकीतारीख /Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Appeal By Revenue For Assessment Year (Ay) 2018-19 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)- 3, Gurgaon [Cit(A)] Dated 26-09-2022 In The Matter Of An Assessment

seizure assessment. The AO would discuss and seek his guidance periodically. Thus, the approval was accorded after due examination of relevant record and with due application of mind by range head. Further, the approval was in the nature of administrative power. The Range head do not examine or adjudicate upon rights and obligations of the assessee but only consider whether

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

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

depreciation on the\npower plant without assigning any reason in the order u/s 143(1).\"\n5. That the cross objector creates leave to add or amend the grounds of appeal before\nthe appeal is finally heard or disposed off.\n47. There was search and seizure

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

depreciation on the power plant\nwithout assigning any reason in the order u/s 143(1).\"\n5. That the cross objector creates leave to add or amend the grounds of appeal before\nthe appeal is finally heard or disposed off.\n47. There was search and seizure

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid direction

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

depreciation on the power plant without assigning any reason in the order u/s 143(1)." 5. That the cross objector creates leave to add or amend the grounds of appeal before the appeal is finally heard or disposed off. 47. There was search and seizure

DSG PAPERS PVT LTD #6, GREEN VIEW COLONY,PATIALA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE PATIALA, PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

depreciation on the power plant\nwithout assigning any reason in the order u/s 143(1).\"\n5. That the cross objector creates leave to add or amend the grounds of appeal before\nthe appeal is finally heard or disposed off.\n47. There was search and seizure

DEPUTY COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid direction

depreciation on the power plant without assigning any reason in the order u/s 143(1).\"\n\n5. That the cross objector creates leave to add or amend the grounds of appeal before the appeal is finally heard or disposed off.\n\n47. There was search and seizure

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. ROSHA ALLOYS PVT. LTD., MANDI GOBINDGARH

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

seizure operation u/s 132 on the\nassessee 08.09.2021 and the cases for all the three years were\nreopened u/s 148.In response to the said notice u/s 148, the return was\nfiled at the same income as per the original return. The assessee is\nengaged in the business of Rolling Mill and the modus operandi of the\nmanufacturing activities is that

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. ROSHA ALLOYS PVT. LTD., MANDI GOBINDGARH

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

seizure operation u/s 132 on the\nassessee 08.09.2021 and the cases for all the three years were\nreopened u/s 148.In response to the said notice u/s 148, the return was\nfiled at the same income as per the original return. The assessee is\nengaged in the business of Rolling Mill and the modus operandi of the\nmanufacturing activities is that

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. ROSHA ALLOYS PVT. LTD., MANDI GOBINDGARH

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

seizure operation u/s 132 on the\nassessee 08.09.2021 and the cases for all the three years were\nreopened u/s 148.In response to the said notice u/s 148, the return was\nfiled at the same income as per the original return. The assessee is\nengaged in the business of Rolling Mill and the modus operandi of the\nmanufacturing activities is that

ROSHA ALLOYS P LIMITED, AMLOH ROAD, VILLAGE TURAN, MANDI GOBINDGARH,PUNJAB vs. DCIT CENTRAL CIRCLE 1, LUDHIANA, PUNJAB

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

seizure operation u/s 132 on the\nassessee 08.09.2021 and the cases for all the three years were\nreopened u/s 148.In response to the said notice u/s 148, the return was\nfiled at the same income as per the original return. The assessee is\nengaged in the business of Rolling Mill and the modus operandi of the\nmanufacturing activities is that

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PATIALA, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

depreciation on the power plant\nwithout assigning any reason in the order u/s 143(1).\"\n5. That the cross objector creates leave to add or amend the grounds of appeal before\nthe appeal is finally heard or disposed off.\n47. There was search and seizure

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

depreciation on the power plant\nwithout assigning any reason in the order u/s 143(1).\"\n32\n5. That the cross objector creates leave to add or amend the grounds of appeal before\nthe appeal is finally heard or disposed off.\n47. There was search and seizure

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

depreciation on the power plant\nwithout assigning any reason in the order u/s 143(1).\"\n\n5. That the cross objector creates leave to add or amend the grounds of appeal before\nthe appeal is finally heard or disposed off.\n\n47.\nThere was search and seizure

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

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

seizure of a large number of incriminating documents, during the course of search proceedings carried out in their cases, including cash books reflecting flow of ITA 655/CHD/2023 & ITA 610/CHD/2023 A.Y. 2015-16 6 unaccounted cash from such beneficiaries, including the appellant, to such accommodation entry provides. On similar facts, accommodation entries taken by the appellant and his family members

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

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

seizure of a large number of incriminating documents, during the course of search proceedings carried out in their cases, including cash books reflecting flow of ITA 655/CHD/2023 & ITA 610/CHD/2023 A.Y. 2015-16 6 unaccounted cash from such beneficiaries, including the appellant, to such accommodation entry provides. On similar facts, accommodation entries taken by the appellant and his family members

S.P. SINGLA CONSTRUCTION PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, the appeal is allowed

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

seizure operation was conducted on Bakshi Group of cases including the assessee on 10.12.2012 under Section 132 of the Act and consequent to the same, assessment under Section 153A r.w. section 143(3) of the Act was framed vide order dated 31.03.2015 originally. Subsequently, second search under Section 132 of the Act was conducted on the business and residential premises

M/S TJR PROPERTIES PVT. LTD.,CHANDIGARH vs. ACIT, CC-2, CHANDIGARH

In the result, the Appeal is partly allowed

Bench: Shri A.D. Jain & Shri Vikram Singh Yadav

seizure operations were carried out under Section 132 of the Act in the case of the appellant-company, is perverse and wholly erroneous and therefore, the Order of assessment passed under section 153A of the Act is without jurisdiction. 5. That the learned C.I.T.(A) has wrongly upheld additions made in the assessment order which are not based