DY. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, FOCAL POINT

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, - vs. ROCKMAN INDUSTRIES LTD, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4,, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

DCIT CIRCLE-4, LUDHIANA, LUDHIANA vs. ROCKMAN INDUSTRIES LTD, LUDHIANA

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

AL RASHEED CHARITABLE SOCIETY,JAGADHARI vs. DCIT EXEMPTIONS, CIRCLE-2, CHANDIGARH, CHANDIGARH

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

Bench: This Tribunal. The Relevant Ay Is 2016-17 & Corresponding Previous Year Period Is From 01/04/2015 To 31/03/2016. The Assessee Is Aggrieved By Order No. Itba/Nfac/S/250/2023- 24/1054712149(1) 28/07/2023 Passed By Ld. Cit(A) Under Section 250 Of The Act, Which Is Hereinafter Referred To As The Impugned Order.

depreciation claimed by the assessee amounting to Rs. 3,34,759/-. 3. The aforesaid assessment order of Ld. AO bears no. ITBA/AST/S/143(3)/2018-19/1014465877(1) dt. 21/12/2018. 4. That the assessee being aggrieved by the aforesaid assessment order dt. 21/12/2018 preferred fist appeal under section 246A

AL RASHEED CHARITABLE SOCIETY,HARYANA vs. JCIT, EXEMPTIONS, CHANDIGARH

Appeal of the Assessee is allowed for statistical purposes

246A of the Act\nwhich is hereinafter referred to as the “impugned order”. The relevant A.Y\nis 2016-17 and the corresponding previous year period is from 01/04/2015\nto 31/03/2016.\n2.\nFactual Matrix\n2.1\nThe Return of Income for the A.Y.2016-17 was filed by the assessee\non 11.10.2016 at Nil income and the same was processed under section\n143