SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus long

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus long

SH. SANJAY SINGAL HUF,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus long

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus long

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus long

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus long

SH. ANIKET SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus long

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus long

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

Section 132 of the Act in Scott Edil Group of cases on 15.11.2017. Since the facts involved in all these captioned appeals are identical and there are common issues, hence the same were heard together and the same are being disposed of by this common order. 2. The grounds/issues raised in all the appeals are summarized as under

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, CHANDIGARH , CHANDIGARH vs. MS SCOTT EDIL ADVANCE RESEARCH LABORATOTRIES AND EDUCATION LTD., , CHANDIGARH

Section 132 of the Act in Scott Edil Group of cases on 15.11.2017. Since the facts involved in all these captioned appeals are identical and there are common issues, hence the same were heard together and the same are being disposed of by this common order. 2. The grounds/issues raised in all the appeals are summarized as under

DCIT, CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

Section 132 of the Act in Scott Edil Group of cases on 15.11.2017. Since the facts involved in all these captioned appeals are identical and there are common issues, hence the same were heard together and the same are being disposed of by this common order. 2. The grounds/issues raised in all the appeals are summarized as under

SH. VIBHAV JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

4 and it was stated that the Ld. CIT(A) has failed to appreciate that it is a case of unabated assessment, and during the course of search on the assessee, no incriminating material/evidence has been found in respect of long term capital gains on shares which have been duly offered in the original return of income and the decision

SH. BIPAN JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

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

4 and it was stated that the Ld. CIT(A) has failed to appreciate that it is a case of unabated assessment, and during the course of search on the assessee, no incriminating material/evidence has been found in respect of long term capital gains on shares which have been duly offered in the original return of income and the decision

SH. AKHIL JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

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

4 and it was stated that the Ld. CIT(A) has failed to appreciate that it is a case of unabated assessment, and during the course of search on the assessee, no incriminating material/evidence has been found in respect of long term capital gains on shares which have been duly offered in the original return of income and the decision

SH. ASHISH JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

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

4 and it was stated that the Ld. CIT(A) has failed to appreciate that it is a case of unabated assessment, and during the course of search on the assessee, no incriminating material/evidence has been found in respect of long term capital gains on shares which have been duly offered in the original return of income and the decision

SH. ASHISH JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

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

4 and it was stated that the Ld. CIT(A) has failed to appreciate that it is a case of unabated assessment, and during the course of search on the assessee, no incriminating material/evidence has been found in respect of long term capital gains on shares which have been duly offered in the original return of income and the decision

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

Section 132 of the Act in Scott Edil Group of cases\non 15.11.2017. Since the facts involved in all these captioned appeals\nare identical and there are common issues, hence the same were heard\ntogether and the same are being disposed of by this common order.\n2. The grounds/issues raised in all the appeals are summarized as\nunder :\nITA

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

Section 132 of the Act in Scott Edil Group of cases\non 15.11.2017. Since the facts involved in all these captioned appeals\nare identical and there are common issues, hence the same were heard\ntogether and the same are being disposed of by this common order.\n2. The grounds/issues raised in all the appeals are summarized as\nunder