DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. WINSOME TEXTILE INDUSTRIES LTD, CHANDIGARH

94,005/-). In\naddition, the AO also treated the GDR receipt of Rs.6,45,00,000/-being share\ncapital and Rs.38,30,88,075/- being security premium totaling to Rs.\n44,75,88,075/- as income from undisclosed sources and which was brought to\ntax by invoking the provisions of Section 68 of the Act. The AO further

WINSOME TEXTILE INDUSTRIES LIMITED,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), CHANDIGARH, CHANDIGARH

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

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

94,005/-). In addition, the AO also treated the GDR receipt of Rs. 6,45,00,000/-being share capital and Rs. 38,30,88,075/- being security premium totaling to Rs. 44,75,88,075/- as income from undisclosed sources and which was brought to tax by invoking the provisions of Section 68 of the Act. The AO further

KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSION OF INCOME TAX, CL. 1, EXEMPTION, CHANDIGARH

In the result, both the appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

94,302 Total Taxable income 5,23,74,106 ITA Nos. 797 & 798/CHD/2024 A.Y.2014-15 & 2015-16 4 Assessment year 2015-16 Particular Amount (In INR) Returned Income Nil Disallowance of Honorarium (Rs. 30,61,129/-) 1,07,39,814 and travelling and conveyance expense along with cost of vehicles (Rs. 76,78,685/-) Disallowance of Interest on Advances

KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, both the appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

94,302 Total Taxable income 5,23,74,106 ITA Nos. 797 & 798/CHD/2024 A.Y.2014-15 & 2015-16 4 Assessment year 2015-16 Particular Amount (In INR) Returned Income Nil Disallowance of Honorarium (Rs. 30,61,129/-) 1,07,39,814 and travelling and conveyance expense along with cost of vehicles (Rs. 76,78,685/-) Disallowance of Interest on Advances

BANGA HOSPITALS PRIVATE LIMITED,MANDI vs. ITO, MANDI

In the result, appeal of the Assessee is partly allowed

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

94,000/- as unexplained, invoking the provisions of Section 69A, and made the addition. The assessee contended that these cash deposits were fully accounted for and were received from patients and sale of medicines, which was permitted under the RBI Notification during the demonetization period. It was submitted that detailed books of accounts, cash book entries, pharmacy sales registers

SH. GURINDER MAKKAR,LUDHIANA vs. DCIT, CC-3, LUDHIANA

In the result, the appeal of the assessee is disposed off in light of aforesaid directions

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

depreciation of such building would result in double taxation. 6.9 It was submitted that as the assessee has duly paid tax on all such amount of surrender made by the assessee, therefore, making additions of the same amount to the total income of the assessee are wholly invalid as it results 'double taxation and therefore, against the principles of natural

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)

7. The appellant craves leave for reserving the right to amend, modify or add any ground (s) of appeal at any time or during the hearing of appeal. 8. That the order is bad in law and on facts. 32.8 That the Ld. CIT(A) in the impugned order dt. 16/10/2023 has held as under in respect of above grounds

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)

7. The appellant craves leave for reserving the right to amend, modify or add any ground (s) of appeal at any time or during the hearing of appeal. 8. That the order is bad in law and on facts. 32.8 That the Ld. CIT(A) in the impugned order dt. 16/10/2023 has held as under in respect of above grounds

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)

7. The appellant craves leave for reserving the right to amend, modify or add any ground (s) of appeal at any time or during the hearing of appeal. 8. That the order is bad in law and on facts. 32.8 That the Ld. CIT(A) in the impugned order dt. 16/10/2023 has held as under in respect of above grounds

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)

7. The appellant craves leave for reserving the right to amend, modify or add any ground (s) of appeal at any time or during the hearing of appeal. 8. That the order is bad in law and on facts. 32.8 That the Ld. CIT(A) in the impugned order dt. 16/10/2023 has held as under in respect of above grounds

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)

7. The appellant craves leave for reserving the right to amend, modify or add any ground (s) of appeal at any time or during the hearing of appeal. 8. That the order is bad in law and on facts. 32.8 That the Ld. CIT(A) in the impugned order dt. 16/10/2023 has held as under in respect of above grounds

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)

7. The appellant craves leave for reserving the right to amend, modify or add any ground (s) of appeal at any time or during the hearing of appeal. 8. That the order is bad in law and on facts. 32.8 That the Ld. CIT(A) in the impugned order dt. 16/10/2023 has held as under in respect of above grounds

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)

7. The appellant craves leave for reserving the right to amend, modify or add any ground (s) of appeal at any time or during the hearing of appeal. 8. That the order is bad in law and on facts. 32.8 That the Ld. CIT(A) in the impugned order dt. 16/10/2023 has held as under in respect of above grounds

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)

7. The appellant craves leave for reserving the right to amend, modify or add any ground (s) of appeal at any time or during the hearing of appeal. 8. That the order is bad in law and on facts. 32.8 That the Ld. CIT(A) in the impugned order dt. 16/10/2023 has held as under in respect of above grounds

VIMAL GROVER,CHANDIGARH vs. ITO WARD 5, YAMUNANAGR

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 957/Chd/2025 "नधा"रण वष" / Assessment Year : 2015-16 बनाम Shri Vimal Grover, The Ito, 1473, Basement & Ground Floor, Ward 5, Vs Sector 40-B, Chandigarh. Yamuna Nagar. "थायी लेखा सं./Pan /Tan No: Aaypg3728P अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Ajay Jain, Ca राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr. Dr तार"ख/Date Of Hearing : 18.03.2026 उदघोषणा क" तार"ख/Date Of Pronouncement : 15.04.2026 Hybrid Hearing

94,000/- + Stamp Duty. The sister has gifted this flat to the assessee on 07.02.2011 and assessee has paid a Stamp Duty of Rs.1,08,000/-. This flat was sold by the assessee in financial year 2013-14 for a sum of Rs.93 lacs. The working of the capital gain has been shown by the assessee as under : i) Sale

S.P. SINGLA CONSTRUCTION PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, the appeal is allowed

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

94,34,770 2 Alankar Construction AALFA5858P 23,76,033 Ambey Engineers & 3 Contractors AALFA6162G 22,84,130 Amar Construction & 4 Engineers AALFA5859N 48,02,187 5 Bridge Construction AAGFB9157P 42,69,484 6 Chenab Construction AAEFC6518M 53,38,599 7 Continental Construction AAEFC6570F 37,27,490 8 Continental Conrete Piles AAFFC0609Q 1,14,17,563 9 Deepak construction AAFFD3140B

KHANNA INFRABUILD PRIVATE LIMITED 2000-1A, SUKHDEV NAGAR FEROZEPUR ROAD, LUDHIANA,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 LUDHIANA, LUDHIANA

In the result, the ground of appeal is allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

94,55,400.00 1,56,54,695.00 7,38,00,705.00 4,65,91,716.00 2015-16 1,55,41,673.81 5,10,96,600.00 89,41,905.00 4,21,54,695.00 2,66,13,021.00 2016-17 1,22,33,916.78 4,02,21,700.00 70,38,798.00 3,31,82,902.50 2,09,48,986.00 Total

KHANNA INFRABUILD PRIVATE LIMITED ,LUDHIANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-2, LUDHIANA, LUDHIANA

In the result, the ground of appeal is allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

94,55,400.00 1,56,54,695.00 7,38,00,705.00 4,65,91,716.00 2015-16 1,55,41,673.81 5,10,96,600.00 89,41,905.00 4,21,54,695.00 2,66,13,021.00 2016-17 1,22,33,916.78 4,02,21,700.00 70,38,798.00 3,31,82,902.50 2,09,48,986.00 Total