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

depreciation\nallowance or any other\nallowance or deduction\nfor such assessment year\n(hereafter in this section\nand in sections 148 to 153\nreferred to as the\nrelevant assessment\nyear).\nUp to Finance Act 2020\n147. If the 5 [Assessing] Officer [has\nreason to believe”] that any income\nchargeable to tax has escaped\nassessment for any assessment year

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

depreciation\nallowance or any other\nallowance or deduction\nfor such assessment year\n(hereafter in this section\nand in sections 148 to 153\nreferred relevant\nyear).\nas the assessment\n147. If the 5 [Assessing] Officer [has\nreason to believe”] that any income\nchargeable to tax has escaped\nassessment for any assessment year,\nhe may, subject to the provisions\nof sections

LAKHVIR KAUR,MOHALI vs. DCIT/ACIT(CEN)-2, CHANDIGARH

In the result, both the above appeals of the Assessee are\nallowed

depreciation and interest on car loan.\n7. That on the facts and circumstances of the case, the Ld.\nAdditional Commissioner of Income Tax, Range Central failed to\napply due application of mind in giving approval u/s 153D of the\nAct and as such the order deserves to be quashed on this ground\nalone.\n8. That the appellant craves leave

LAKHVIR KAUR,MOHALI, CHANDIGARH vs. DCIT/ACIT(CEN)-2 CHD, CHANDIGARH

In the result, both the above appeals of the Assessee are\nallowed

depreciation and interest on car loan.\n7. That on the facts and circumstances of the case, the Ld.\nAdditional Commissioner of Income Tax, Range Central failed to\napply due application of mind in giving approval u/s 153D of the\nAct and as such the order deserves to be quashed on this ground\nalone.\n8. That the appellant craves leave

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

Section 143(3) of the Act deserve to be quashed as such. 6. That the authorities below have erred in making/confirming additions without providing adequate opportunity of being heard to the assessee and without adhering to the principles of natural justice. 7. The assessee craves leave to add, amend, alter, substitute or revise any of the above-mentioned grounds before

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

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

depreciation on vehicle to the extent of Rs.5,62,672/- without any justification. 11. That the appellant craves leave to add, alter, amend or withdraw any grounds of appeal before the final hearing. 2.1 The following additional Grounds have also been taken by the Assessee: 1. That the approval u/s 153D was granted by the JCIT without application of mind

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

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

depreciation on vehicle to the extent of Rs.5,62,672/- without any justification. 11. That the appellant craves leave to add, alter, amend or withdraw any grounds of appeal before the final hearing. 2.1 The following additional Grounds have also been taken by the Assessee: 1. That the approval u/s 153D was granted by the JCIT without application of mind

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

depreciation of car without any discussion in the Appellate Order. 11. That the Appellant craves leave to add, alter, amend or withdraw any grounds of appeal before the final hearing. ITA 738/CHD/2022 A.Y. 2016-17 3 3. The assessee has also raised the following additional grounds : 1. That the approval u/s 153D was granted by the JCIT without application

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

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

depreciation on vehicle to the extent of Rs. 9,11,4884/- without any justification. 15. That the appellant craves leave to add, alter, amend or withdraw any grounds of appeal before the final hearing. 2.1 The following additional Grounds have also been taken by the Assessee: 1. That the approval u/s 153D was granted by the JCIT without application

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

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

depreciation on vehicle to the extent of Rs. 9,11,4884/- without any justification. 15. That the appellant craves leave to add, alter, amend or withdraw any grounds of appeal before the final hearing. 2.1 The following additional Grounds have also been taken by the Assessee: 1. That the approval u/s 153D was granted by the JCIT without application

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

depreciation on vehicle to the extent of Rs. 9,01,873/- without any justification. ITA 4/CHD/2023 A.Y. 2015-16 3 12. That the appellant craves leave to add, alter, amend or withdraw any grounds of appeal before the final hearing. 3.1 The assessee has also raised the following additional grounds : 1. That the approval u/s 153D was granted

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)

153D as per judgment of Hon'ble Apex Court in the case of ACIT Circle 1 (2) Vs Serajuddin and Co. in ITA No. 43/2022, dated 28.11.2023. 4. That the Ld. CIT(A) has failed to adjudicate the additional grounds of appeal read reads as under: "That the CPC, Bangalore has erred in disallowing depreciation on the power plant without

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

153D as per judgment of Hon'ble Apex Court in\nthe case of ACIT Circle 1 (2) Vs Serajuddin and Co. in ITA No. 43/2022, dated 28.11.2023.\n4. That the Ld. CIT(A) has failed to adjudicate the additional grounds of appeal read\nreads as under:\n\"That the CPC, Bangalore has erred in disallowing depreciation on the power plant

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

153D as per judgment of Hon'ble Apex Court in\nthe case of ACIT Circle 1 (2) Vs Serajuddin and Co. in ITA No. 43/2022, dated 28.11.2023.\n4. That the Ld. CIT(A) has failed to adjudicate the additional grounds of appeal read\nreads as under:\n\"That the CPC, Bangalore has erred in disallowing depreciation on the power plant

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

153D as per judgment of Hon'ble Apex Court in\nthe case of ACIT Circle 1 (2) Vs Serajuddin and Co. in ITA No. 43/2022, dated 28.11.2023.\n4. That the Ld. CIT(A) has failed to adjudicate the additional grounds of appeal read\nreads as under:\n\"That the CPC, Bangalore has erred in disallowing depreciation on the power plant

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

153D as per judgment of Hon'ble Apex Court in\nthe case of ACIT Circle 1 (2) Vs Serajuddin and Co. in ITA No. 43/2022, dated 28.11.2023.\n4. That the Ld. CIT(A) has failed to adjudicate the additional grounds of appeal read\nreads as under:\n\"That the CPC, Bangalore has erred in disallowing depreciation on the power plant

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

153D as per judgment of Hon'ble Apex Court in\nthe case of ACIT Circle 1 (2) Vs Serajuddin and Co. in ITA No. 43/2022, dated 28.11.2023.\n4. That the Ld. CIT(A) has failed to adjudicate the additional grounds of appeal read\nreads as under:\n\"That the CPC, Bangalore has erred in disallowing depreciation on the\npower plant

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

153D as per judgment of Hon'ble Apex Court in the case of ACIT Circle 1 (2) Vs Serajuddin and Co. in ITA No. 43/2022, dated 28.11.2023.\n\n4. That the Ld. CIT(A) has failed to adjudicate the additional grounds of appeal read reads as under:\n\"That the CPC, Bangalore has erred in disallowing depreciation on the power