BALJIT SINGH,AMBALA CITY vs. INCOME TAX OFFICER, WARD-1, AMBALA, AMBALA

255, Vill: Kaimbwala,\nPO: New Secretariat, Chandigarh-\n160001\nस्थायी लेखा सं./ PAN NO: AOVPC6227Q\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nBalbir Singh\nआयकर अपील सं. / ITA No. 483 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2018-19\n1, Vaidwala Road Dhani Khairpur,\nSirsa 125055, Haryana\nबनाम

INCOME TAX OFFICER, WARD-5(5), CHANDIGARH, CHANDIGARH vs. AVTAR SINGH, VILLAGE- KAIMBWALA

255, Vill: Kaimbwala,\nPO: New Secretariat, Chandigarh-\n160001\nस्थायी लेखा सं./ PAN NO: AOVPC6227Q\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nBalbir Singh\nआयकर अपील सं. / ITA No. 483 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2018-19\n1, Vaidwala Road Dhani Khairpur,\nSirsa 125055, Haryana\nबनाम

BHUPINDER SINGH SON OF SH. GURMUKH SINGH ,PUNJAB vs. THE PR COMMISSIONER OF INCOME TAX CHANDIGARH-1, C.R BUILDING HIMALAYA MARG, SECTOR 17-E, CHANDIGARH, PUNJAB

Appeal of the assessee is allowed

Bench: SHRI. KRINWANT SAHAY (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

section 263. 12.8 Reliance was further placed on order of this Bench in case of Pawan Kumar Vs. ITO reported in (2022)142 taxmann.com 13 (Chandigarh Tribunal) wherein it has been held – Income Tax inferences INCOME TAX : Where Principal Commissioner passed revision order under section263 on ground that amount of cash deposit in account of assessee was unexplained cash deposit

SBS BIOTECH UNIT II,SIRMOUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH

In the result, the appeal of the assessee is allowed

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

255 (SC). 8. It was further submitted that where Assessing Officer having examined relevant material on record, passed the assessment order in case of assessee, the ld. Principal Commissioner without rejecting those documents could not pass a revisional order setting aside assessment as held by Hon'ble Rajasthan High Court in case of Deepak Real Estate Developers

BALVINDER SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD

255, Vill: Kaimbwala,\nPO: New Secretariat, Chandigarh-\n160001\nबनाम\nThe ITO\nWard 5(5), Chandigarh\nस्थायी लेखा सं./ PAN NO: AOVPC6227Q\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nBalbir Singh\nआयकर अपील सं. / ITA No. 483 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2018-19\n1, Vaidwala

EXOTIC REALTORS AND DEVELOPERS,CHANDIGARH vs. PR.CIT-1, CHANDIGARH

In the result, appeal of the assessee is allowed

Bench: SHRI. KRINWANT SAHAY (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

255(SC)] [Note:- Ipse Dixit= “He said it himself”] 13.5 The Ld. AR has placed reliance on the judgment of Hon’ble Supreme Court in case of Malabar Industrial Co. Ltd. case reported in 243 ITR 83 (SC). 13.6 Reliance was placed o the judgment of Hon’ble Rajasthan High Court in case of Deepak Real Estate Developers

SH. SURESH PAL,YAMUNA NAGAR vs. ITO, WARD 5, YAMUNA NAGAR

255, Vill: Kaimbwala,\nPO: New Secretariat, Chandigarh-\n160001\nबनाम\nThe ITO\nWard 5(5), Chandigarh\nस्थायी लेखा सं./ PAN NO: AOVPC6227Q\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nBalbir Singh\nआयकर अपील सं. / ITA No. 483 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2018-19\n1, Vaidwala Road Dhani

BISHAN CHAND,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5 (5), CHANDIGARH, CHANDIGARH

255, Vill: Kaimbwala,\nPO: New Secretariat, Chandigarh-\n160001\nबनाम\nThe ITO\nWard 5(5), Chandigarh\nस्थायी लेखा सं./ PAN NO: AOVPC6227Q\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nBalbir Singh\nआयकर अपील सं. / ITA No. 483 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2018-19\n1, Vaidwala Road Dhani

RANJEET SINGH KHUBBER,AMBALA vs. ITO, WARD 2, AMBALA

255, Vill: Kaimbwala,\nPO: New Secretariat, Chandigarh-\n160001\nस्थायी लेखा सं./ PAN NO: AOVPC6227Q\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nBalbir Singh\nआयकर अपील सं. / ITA No. 483 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2018-19\n1, Vaidwala Road Dhani Khairpur,\nSirsa 125055, Haryana\nबनाम

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

255, Vill: Kaimbwala,\nPO: New Secretariat, Chandigarh-\n160001\nबनाम\nThe ITO\nWard 5(5), Chandigarh\nस्थायी लेखा सं./ PAN NO: AOVPC6227Q\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nBalbir Singh\nआयकर अपील सं. / ITA No. 483 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2018-19\n1, Vaidwala Road Dhani

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

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

255, Vill: Kaimbwala, Ward 5(5), Chandigarh PO: New Secretariat, Chandigarh- 160001 "ायी लेखा सं./PAN NO: AOVPC6227Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 483 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Balbir Singh बनाम