WARYAM STEEL CASTINGS PRIVATE LIMITED,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA

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

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

natural justice by relying on statements of various persons and data without affording the Appellant any opportunity to cross examine such persons, thus, making the assessment bad in law. That the order dated 10.05,2024 passed u/s 250 of the Act by the National Faceless Appeal Centre (NFAC). Delhi is against law andfuels on thefile in as much

ASTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. WARYAM STEEL CASTING PRIVATE LIMITED, KANGANWAL ROAD

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

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

natural justice by relying on statements of various persons and data without affording the Appellant any opportunity to cross examine such persons, thus, making the assessment bad in law. That the order dated 10.05,2024 passed u/s 250 of the Act by the National Faceless Appeal Centre (NFAC). Delhi is against law andfuels on thefile in as much

PLATINUM SALES,CHANDIGARH vs. INCOME TAX OFFICER, WARD2(1), CHANDIGARH

In the result, the appeal of the Assessee stands allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1156/Chd/2025 "नधा"रण वष" / Assessment Year : 2013-14 Platinum Sales, The Ito, Scf-10, Sector 9-D, बनाम Ward 2(1), Chandigarh Chandigarh Vs. "थायी लेखा सं./ Pan No: Aanfp7207P अपीलाथ"/Appellant ""यथ"/Respondent ( Phsyical Hearing) "नधा"रती क" ओर से/Assessee By : Ms. Ekakshra Mandhar, Advocate & Sh. Atul Mandhar, Advocate राज"व क" ओर से/ Revenue By : Dr.Ranjit Kaur, Addl. Cit Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 12.03.2026 उदघोषणा क" तार"ख/Date Of Pronouncement : 13.03.2026 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 14.07.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi.

natural justice and has caused grave prejudice to the Assessee. 2. That the Lrd. CIT(A) has been unjustified in upholding addition of Rs.1,12,65,000/- on account of Disallowance

CT EDUCATIONAL SOCIETY,JALANDHAR vs. DCIT, CHANDIGARH

In the result, the appeal filed by the assessee is allowed for statistical purposes

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

natural justice. 5. That having regard to the facts and circumstances of the case, Hon'ble CIT(A) has erred in law and on facts in confirming the action of Ld. AO in disallowance

THE KOTLA BHARI MILK PRODUCERS SOCIETY LTD.,KHANNA vs. ITO, KHANNA, KHANNA

In the result, appeal of the Assessee is dismissed

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

disallowance of the deduction claimed from the gross total income u/s 80P for Rs. 8.19.137/- without providing any opportunity of hearing resulting in gross violation of the principle of natural justice

BANUR BROTHER ,PATIALA vs. ITO-WARD-1, AMBALA

In the result appeal of the assessee is allowed as and by way of remand to Ld

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

natural justice. It was further also contended that appellant was not given sufficient opportunity to participate and prosecute matter before first appellate authority, therefore impugned order passed by Ld. CIT(A) must be set aside. The Ld. AR on merits in respect of ground No. 2 & 3 has submitted as follows: 2.2.1 That the Appellant was a commission agent

M/S INTERNATIONAL CUSTOMER RELATED MANAGEMENT SERVICES PRIVATE LIMITED,CHANDIGARH vs. D.C.I.T., CIRCLE 6(1), MOHALI

In the result, for statistical purposes, the appeal is

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

natural justice. 2. That, the CIT(A) erred in dismissing the appeal in limine without adjudicating on merits the grounds of appeal. On Merits 3. That on the facts and circumstances of the case and in law the reassessment order dated 31.03.2016 passed under section 143(3) r.w.s. 147 of the Act is without jurisdiction

DAXEN AGRITECH INDIA PVT. LTD.,BADDI vs. ACIT, CIRCLE, PARWANOO

In the result, all the above appeals of the Assessee are dismissed

disallowance of the claim for deduction\nunder Section 80IC made by the lower authorities.\n9.12 While we acknowledge that the right to cross-examination constitutes\na vital component of the principles of natural justice

DAXEN AGRITECH INDIA PVT. LTD.,BADDI vs. ACIT, CIRCLE, PARWANOO

In the result, all the above appeals of the Assessee are dismissed

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

disallowance of the claim for deduction under Section 80IC made by the lower authorities. 9.12 While we acknowledge that the right to cross-examination constitutes a vital component of the principles of natural justice

DAXEN AGRITECH INDIA PVT. LTD.,BADDI vs. ACIT, CIRCLE, PARWANOO

In the result, all the above appeals of the Assessee are dismissed

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

disallowance of the claim for deduction under Section 80IC made by the lower authorities. 9.12 While we acknowledge that the right to cross-examination constitutes a vital component of the principles of natural justice

DAXEN AGRITECH INDIA PVT. LTD.,BADDI vs. ACIT, CIRCLE, PARWANOO

In the result, all the above appeals of the Assessee are dismissed

disallowance of the claim for deduction\nunder Section 80IC made by the lower authorities.\n9.12 While we acknowledge that the right to cross-examination constitutes\na vital component of the principles of natural justice

DAXEN AGRITECH INDIA PVT. LTD.,BADDI vs. ACIT, CIRCLE, PARWANOO

In the result, all the above appeals of the Assessee are dismissed

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

disallowance of the claim for deduction under Section 80IC made by the lower authorities. 9.12 While we acknowledge that the right to cross-examination constitutes a vital component of the principles of natural justice

DAXEN AGRITECH INDIA PVT. LTD.,BADDI vs. ACIT, CIRCLE, PARWANOO

In the result, all the above appeals of the Assessee are dismissed

disallowance of the claim for deduction\nunder Section 80IC made by the lower authorities.\n9.12 While we acknowledge that the right to cross-examination constitutes\na vital component of the principles of natural justice

DAXEN AGRITECH INDIA PVT. LTD. ,BADDI vs. ACIT, CIRCLE, PARWANOO

In the result, all the above appeals of the Assessee are dismissed

disallowance of the claim for deduction\nunder Section 80IC made by the lower authorities.\n9.12 While we acknowledge that the right to cross-examination constitutes\na vital component of the principles of natural justice

PAVITAR SINGH,JAGADHRI, YAMUNANAGAR vs. COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, appeal of the Assessee is dismissed

Bench: Shri Laliet Kumarआयकर अपील सं./ Ita No. 653/Chd/2025 "नधा"रण वष" / Assessment Year : 2010-11 Pavitar Singh, Ito, बना 188, Vuillage Satgoli, Nwr-W-(65)(95) Bhagu Majra, Chandigarh म Jadadhri, Yamunanagar Vs. "थायी लेखा सं./Pan No: Bteps4094J अपीलाथ"/Appellant ""यथ"/Respondent

justice. In regards to above stated ground, we would like to humbly submit the following facts: The appellant respectfully submits that he is engaged primarily in agricultural activities, and the investments under consideration amounting to Rs. 3.60,000/- were duly made out of agricultural income and accumulated past savings. In support of the same, a copy of Form- J along

BABITA JAIN,AMBALA CITY vs. INCOME TAX OFFICER ,WARD -1 AMBALA, AMBALA CANTT

In the result, appeal of the assessee is allowed as and by way of remand back to the file of Ld

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

disallowance of Rs. 52,248/- on account of interest on housing loan. 6. That learned AO has erred in law and facts in applying an effective tax rate of 77.5 percent (60 percent tax plus 25 percent surcharge plus 3 percent education cess) on the addition of Rs. 49,74,496/- by retrospective applying rate of tax introduced through Taxation

MOHIT FURNACE PRIVATE LIMITED,LUDHIANA vs. ASSESSMENT UNIT, FACELESS

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

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

Disallowance of Rs. 6,57,77,844/- u/s.69C of the Act and 2. Cash deposits of Rs. 28,95,000/- in Karnataka Bank was treated as unexplained cash credits u/s.68 of the Act. 4.1 Aggrieved by the order of the AO, the assessee filed an appeal before the Ld. CIT(A). 4.2 The Assessee has remained non-compliant during

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, FARIDKOT

In the result, both the appeals and the Cross Objections are dismissed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The Dcit, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/Chd/2024 In आयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18, 2016-17 Malbros International Pvt. Ltd., The Dcit, Village – Mansoorwal, Teh-Zira, Vs Central Circle-2, Head Offices Old Cantt. Road, Ludhiana. Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 14.05.2025 Date Of Pronouncement : 25.06.2025

natural justice, therefore, needs to be quashed. ITA No.992 & 993/CHD/2024 & CO 46 & 45/CHD/2024 A.Y.2017-18 & 2016-17 19 Wrong Reasons to believe 3. Even otherwise, the reasons recorded in the case of the assessee in wrong in fact, that the amount of purchases mentioned in reasons from alleged doubtful party namely M/s. SA Agro International is wrongly considered

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, FARIDKOT

In the result, both the appeals and the Cross Objections\nare dismissed

natural justice, therefore, needs to be quashed.\nWrong Reasons to believe\n3. Even otherwise, the reasons recorded in the case of the assessee in wrong in\nfact, that the amount of purchases mentioned in reasons from alleged doubtful\nparty namely M/s. SA Agro International is wrongly considered at Rs.\n3,31,81,650/- instead of original purchase to be considered