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

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

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

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

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

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

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

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

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

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

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

SH. AJIT SINGH,PINJORE vs. ITO, WARD-1, PANCHKULA

255, Vill: Kaimbwala,\nPO: New Secretariat, Chandigarh-\n160001\nस्थायी लेखा सं./ PAN NO: AOVPC6227Q\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nप्रत्यर्थी/Respondent\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

HARMALA,CHANDIGARH vs. ITO, WARD 1(1), NANGAL

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

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

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

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)

255 = 1,32,99,638/- = 2,52,41,328 Total 2.15 The Ld. AO in para 5.5 of the assessment order dt. 30/12/2018 has finally held as under basis aforesaid:- “Therefore in pursuance of the directions of the Hon'ble ITAT. the common expenses allocated between the exempt and non-emept units have been examined and an enhancement of expenditure

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)

255 = 1,32,99,638/- = 2,52,41,328 Total 2.15 The Ld. AO in para 5.5 of the assessment order dt. 30/12/2018 has finally held as under basis aforesaid:- “Therefore in pursuance of the directions of the Hon'ble ITAT. the common expenses allocated between the exempt and non-emept units have been examined and an enhancement of expenditure

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)

255 = 1,32,99,638/- = 2,52,41,328 Total 2.15 The Ld. AO in para 5.5 of the assessment order dt. 30/12/2018 has finally held as under basis aforesaid:- “Therefore in pursuance of the directions of the Hon'ble ITAT. the common expenses allocated between the exempt and non-emept units have been examined and an enhancement of expenditure

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)

255 = 1,32,99,638/- = 2,52,41,328 Total 2.15 The Ld. AO in para 5.5 of the assessment order dt. 30/12/2018 has finally held as under basis aforesaid:- “Therefore in pursuance of the directions of the Hon'ble ITAT. the common expenses allocated between the exempt and non-emept units have been examined and an enhancement of expenditure

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)

255 = 1,32,99,638/- = 2,52,41,328 Total 2.15 The Ld. AO in para 5.5 of the assessment order dt. 30/12/2018 has finally held as under basis aforesaid:- “Therefore in pursuance of the directions of the Hon'ble ITAT. the common expenses allocated between the exempt and non-emept units have been examined and an enhancement of expenditure