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

211/- Rent Paid 12,15,000/- 14,76,000/- 17,00,072/- 43,91,072/- Total Payments 1,23,56,699/- 1,34,48,633/- 1,76,64,823/- 4,34,70,155/- Total receipts 17,99,89,339/- 22,65,47,770/- 25,22,04,277/- 65,87,41,386/- % of total receipts 6.86% 5.93% 7.0% 6.5% On perusal

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

211/- Rent Paid 12,15,000/- 14,76,000/- 17,00,072/- 43,91,072/- Total Payments 1,23,56,699/- 1,34,48,633/- 1,76,64,823/- 4,34,70,155/- Total receipts 17,99,89,339/- 22,65,47,770/- 25,22,04,277/- 65,87,41,386/- % of total receipts 6.86% 5.93% 7.0% 6.5% On perusal

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

211/- Rent Paid 12,15,000/- 14,76,000/- 17,00,072/- 43,91,072/- Total Payments 1,23,56,699/- 1,34,48,633/- 1,76,64,823/- 4,34,70,155/- Total receipts 17,99,89,339/- 22,65,47,770/- 25,22,04,277/- 65,87,41,386/- % of total receipts 6.86% 5.93% 7.0% 6.5% On perusal

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

211/- Rent Paid 12,15,000/- 14,76,000/- 17,00,072/- 43,91,072/- Total Payments 1,23,56,699/- 1,34,48,633/- 1,76,64,823/- 4,34,70,155/- Total receipts 17,99,89,339/- 22,65,47,770/- 25,22,04,277/- 65,87,41,386/- % of total receipts 6.86% 5.93% 7.0% 6.5% On perusal

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

211/- Rent Paid 12,15,000/- 14,76,000/- 17,00,072/- 43,91,072/- Total Payments 1,23,56,699/- 1,34,48,633/- 1,76,64,823/- 4,34,70,155/- Total receipts 17,99,89,339/- 22,65,47,770/- 25,22,04,277/- 65,87,41,386/- % of total receipts 6.86% 5.93% 7.0% 6.5% On perusal

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

211/- Rent Paid 12,15,000/- 14,76,000/- 17,00,072/- 43,91,072/- Total Payments 1,23,56,699/- 1,34,48,633/- 1,76,64,823/- 4,34,70,155/- Total receipts 17,99,89,339/- 22,65,47,770/- 25,22,04,277/- 65,87,41,386/- % of total receipts 6.86% 5.93% 7.0% 6.5% On perusal

RAJESH KHANNA,NEELKANTH PLYWOOD, YAMUNANAGAR vs. INCOME TAX OFFICER, WARD-3, INCOME TAX OFFICER, YAMUNANAGAR

In the result, the assessee's appeal in ITA

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

211/-) 2. That learned CIT(A) (NFAC) has erred in law and on facts in confirming the actions of learned AO in. reopening of assessment u/s 148 by Jurisdictional Assessing officer which is contrary to CBDT Instruction of notice to be issued by Faceless Assessing officer. (same as above) 3. That learned CIT(A) (NFAC) has erred

INCOME TAX OFFICER, YAMUNA NAGAR vs. RAJESH KHANNA, YAMUNA NAGAR

In the result, the assessee's appeal in ITA

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

211/-) 2. That learned CIT(A) (NFAC) has erred in law and on facts in confirming the actions of learned AO in. reopening of assessment u/s 148 by Jurisdictional Assessing officer which is contrary to CBDT Instruction of notice to be issued by Faceless Assessing officer. (same as above) 3. That learned CIT(A) (NFAC) has erred

M/S NECTAR LIFESCIENCE LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, appeal of the assessee is allowed

section 92C of the Act to the TPO for determining the arms length price in respect of specific domestic transaction undertaken by the assessee. The TPO after examining the transfer pricing adjustment and analyzing the specific domestic transaction with associated enterprises, proceeded to bench mark the power from eligible unit to non eligible unit specifically supply of electricity and steam

ACIT, C-7, LUDHIANA vs. M/S CEIGALL INDIA LTD., LUDHIANA

In the result appeal of the Department is partly allowed for statistical purposes and the Cross Objection of the assessee is dismissed

Bench: The Appeal Is Finally Heard Or Disposed Off.

2 the grievance of the department relates to the direction given by the Ld. CIT(A) to the A.O. to allow depreciation after applying the net profit rate. 15. Facts related to this issue in brief are that the A.O. while framing the assessment did now allow the claim of the assessee for depreciation. 16. Being aggrieved the assessee carried

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