Search: disallowance

ARYANS EDUCATIONAL AND CHARITABLE TRUST REGD, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH

In the result, appeal is allowed

ITA 1136/CHANDI/2024[2025-26]Status: DisposedITAT Chandigarh24 Sept 2025AY 2025-26

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT DR

Section 11Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(1)(ii)Section 13(3)

144 / 52 SOT 1 (Delhi – Trib.) is as under:- The maximum addition that could have been made u/s 13 is the amount that has been diverted for the benefit of the interested persons and for not the entire surplus as has been made by the learned Assessing officer. A.Y.2025-26 9 In case of (A) ACIT Indicula Trust Society

ACIT, CIRCLE, SHIMLA vs. M/S SATLUJ JAL VIDYUT NIGAM LIMITED, SHIMLA

ITA 827/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh28 Mar 2019AY 2014-15

For Appellant: Shri Rajiv Sood, CAFor Respondent: Smt.Mona Mohanti, CIT DR

Section 250(6)

Section 37(1) does not apply on the facts of this case.” 1 1 . I n v i e w

M/S SJVN LTD. ( FORMERLY SATLUJ JAL VIDYUT NIGAM LIMITED),SHIMLA vs. DCIT, CIRCLE, SHIMLA

ITA 834/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh28 Mar 2019AY 2013-14

For Appellant: Shri Rajiv Sood, CAFor Respondent: Smt.Mona Mohanti, CIT DR

Section 250(6)

Section 37(1) does not apply on the facts of this case.” 1 1 . I n v i e w

M/S SJVN LTD. ( FORMERLY SATLUJ JAL VIDYUT NIGAM LIMITED),SHIMLA vs. DCIT, CIRCLE, SHIMLA

ITA 835/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh28 Mar 2019AY 2014-15

For Appellant: Shri Rajiv Sood, CAFor Respondent: Smt.Mona Mohanti, CIT DR

Section 250(6)

Section 37(1) does not apply on the facts of this case.” 1 1 . I n v i e w

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

In the result, appeal of the assessee is allowed

ITA 189/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh26 Jul 2024AY 2018-19

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

For Appellant: Shri Ajay Jain, C.AFor Respondent: Shri Rohit Sharma, CIT DR

Section 142(1)Section 143(2)Section 143(3)Section 253Section 263

144 read with section 144B of the 21 Income Tax Act dt. 24/03/2023 much before the impugned order dt. 27/03/2023 whereby even under section 147, the return of income of the assessee firm was accepted as it is and no addition / disallowance was made. Since this assessment order under section 147 dt. 24/03/2023 was available; it became part of record

DCIT, C-5, LUDHIANA vs. M/S HERO CYCLES LTD., LUDHIANA

In the result, appeal of the Department is dismissed and the Cross

ITA 1493/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh15 Jun 2021AY 2011-12

For Appellant: Shri Subhash Aggarwal, AdvocateFor Respondent: Smt. C. Chandrakanta, CIT

Section 10(38)Section 143(1)Section 14ASection 36(1)(iii)

b) taken by the assessee company are allowed. 10.4 I have considered the observations of the Assessing Officer as made by him in para 3 of the assessment order while making the impugned addition. I have also considered written submissions filed by the assessee company through its learned AR vide letters dated

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

In the result, the appeal of the assessee is allowed

ITA 413/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh25 Feb 2025AY 2017-18

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

For Appellant: Shri Ajay Jain, C.AFor Respondent: Shri Abhishek Pal Garg, DR

Section 143(1)Section 143(2)Section 147Section 148Section 263Section 801CSection 80I

B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म "सह यादव, लेखा सद"य एवं "ी परेश म. जोशी, "याियक सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 413/Chd/2024 िनधा"रण वष" / Assessment Year : 2017-18 बनाम SBS Biotech Unit II The Pr. CIT-1 Nahan road Mauza Rampur Chandigarh Jattan, Kala

DSM SINOCHEM PHARMACEUTICALS INDIA PRIVATE LIMITED,NAWANSHAHR vs. DCIT, CHANDIGARH

In the result, appeal of the assessee is partly allowed

ITA 253/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh20 Jan 2022AY 2011-12

Bench: Shri N.K. Saini, Vice- & Shri Vikas Awasthyआअसं. 253/ चंडीगढ़/2016(िन.व. 2011-12)

For Appellant: Sh.K.M Gupta, Adv., Sh. NishantFor Respondent: Sh. Vikram Batra, CIT-DR

Section 144

1), Room No. 214, Aayakar Bhavan, Sector-17E, Chandigarh. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant by : Sh.K.M Gupta, Adv., Sh. Nishant Gupta, CA & Sh. Anshul Agarwal, CA "ितवादी "ारा/Respondent by : Sh. Vikram Batra, CIT-DR सुनवाई क" ितिथ/ Date of hearing : 25/10/2021 घोषणा क" ितिथ/ Date of pronouncement : 20/01/2022 2 आअसं.253/ चंडीगढ़/2016(िन.व.2011-12) आअसं

M/S DSM SINOCHEM PHARMACEUTICALS INDIA PVT. LTD. ,TOANSA vs. DCIT, C-1(1), CHANDIGARH

In the result, appeal of the assessee is partly allowed

ITA 1592/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh20 Jan 2022AY 2014-15

Bench: Shri N.K. Saini, Vice- & Shri Vikas Awasthyआअसं. 253/ चंडीगढ़/2016(िन.व. 2011-12)

For Appellant: Sh.K.M Gupta, Adv., Sh. NishantFor Respondent: Sh. Vikram Batra, CIT-DR

Section 144

1), Room No. 214, Aayakar Bhavan, Sector-17E, Chandigarh. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant by : Sh.K.M Gupta, Adv., Sh. Nishant Gupta, CA & Sh. Anshul Agarwal, CA "ितवादी "ारा/Respondent by : Sh. Vikram Batra, CIT-DR सुनवाई क" ितिथ/ Date of hearing : 25/10/2021 घोषणा क" ितिथ/ Date of pronouncement : 20/01/2022 2 आअसं.253/ चंडीगढ़/2016(िन.व.2011-12) आअसं

ACIT, C-4(1), CHANDIGARH vs. M/S GLAXOSMITHKLINE CONSUMER HEALTHCARE LTD., GURGAON

The appeal stands dismissed

ITA 1355/CHANDI/2018[1997-98]Status: DisposedITAT Chandigarh18 Aug 2025AY 1997-98

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.1355/Chandi/2018 (िनधा"रण वष" / Assessment Year: 1997-98) Dcit-1(1)(1) M/S Hindustan Unilever Ltd. R.N.579A, 5Th Floor (Legal Successor Of M/S Glaxosmithkline बनाम/ Aaykar Bhawan Consumer Healthcare Ltd.) Vs. Mumbai – 400020 Unilever House, B.D. Swant Marg, Chakala Andheri (East), Mumbai – 400 099 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaach-1004-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Rohit Jain (Advocate) & Ms. Somya Jain, Ca – Ld. Ars ""थ"कीओरसे/Respondent By : Shri Rohit Sharma (Cit) A/W Sh. Vivek Vardhan (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 27-06-2025 घोषणाकीतारीख /Date Of Pronouncement : 18-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Revenue For Assessment Year (Ay) 1997-98 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-2, Chandigarh Dated 02-08-2018 In The Matter Of An Assessment Framed By Ld. Assessing Officer (Ao) U/S 143(3) R.W.S. 254 Of The Act On 31-03-2017. The Revenue Has Filed Revised Form No.36 On 10-09-2024 Which Is On Record. The Grounds Of Appeal Read As Under: -

For Appellant: Shri Rohit Jain (Advocate) and Ms. SomyaFor Respondent: Shri Rohit Sharma (CIT) a/w Sh. Vivek

Section 143(2)Section 143(3)Section 154Section 234DSection 43B

disallowances made in the regular assessment. The order passed on 31-03-2017 was not an order of regular assessment as envisaged u/s 234D. Accordingly, the interest as charged by Ld. AO was deleted against which the revenue is in further appeal before us. Our findings and Adjudication 4. The short issue that falls for our consideration is to adjudicate

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

ITA 795/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh25 Nov 2024AY 2017-18

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

144 Rs. 40,05,038 Domestic Traveling & Convey- Rs. 3,840,407 Rs. 1,104,566 other Foreign Traveling exp-others Rs. 4,770,256 Rs. 1,023,622 TOTAL Rs. 277,90,068 Rs. 113,73,255 2.12 That Ld. AO has observed that this allocation of expenses is not in consonance with the ratio of turnover between

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

ITA 818/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh25 Nov 2024AY 2015-16

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

144 Rs. 40,05,038 Domestic Traveling & Convey- Rs. 3,840,407 Rs. 1,104,566 other Foreign Traveling exp-others Rs. 4,770,256 Rs. 1,023,622 TOTAL Rs. 277,90,068 Rs. 113,73,255 2.12 That Ld. AO has observed that this allocation of expenses is not in consonance with the ratio of turnover between

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

ITA 794/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh25 Nov 2024AY 2016-17

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

144 Rs. 40,05,038 Domestic Traveling & Convey- Rs. 3,840,407 Rs. 1,104,566 other Foreign Traveling exp-others Rs. 4,770,256 Rs. 1,023,622 TOTAL Rs. 277,90,068 Rs. 113,73,255 2.12 That Ld. AO has observed that this allocation of expenses is not in consonance with the ratio of turnover between

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

ITA 748/CHANDI/2023[2010-11]Status: DisposedITAT Chandigarh25 Nov 2024AY 2010-11

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

144 Rs. 40,05,038 Domestic Traveling & Convey- Rs. 3,840,407 Rs. 1,104,566 other Foreign Traveling exp-others Rs. 4,770,256 Rs. 1,023,622 TOTAL Rs. 277,90,068 Rs. 113,73,255 2.12 That Ld. AO has observed that this allocation of expenses is not in consonance with the ratio of turnover between

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

ITA 177/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh25 Nov 2024AY 2013-14

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

144 Rs. 40,05,038 Domestic Traveling & Convey- Rs. 3,840,407 Rs. 1,104,566 other Foreign Traveling exp-others Rs. 4,770,256 Rs. 1,023,622 TOTAL Rs. 277,90,068 Rs. 113,73,255 2.12 That Ld. AO has observed that this allocation of expenses is not in consonance with the ratio of turnover between

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

ITA 796/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh25 Nov 2024AY 2018-19

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

144 Rs. 40,05,038 Domestic Traveling & Convey- Rs. 3,840,407 Rs. 1,104,566 other Foreign Traveling exp-others Rs. 4,770,256 Rs. 1,023,622 TOTAL Rs. 277,90,068 Rs. 113,73,255 2.12 That Ld. AO has observed that this allocation of expenses is not in consonance with the ratio of turnover between

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

ITA 84/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh25 Nov 2024AY 2020-21

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

144 Rs. 40,05,038 Domestic Traveling & Convey- Rs. 3,840,407 Rs. 1,104,566 other Foreign Traveling exp-others Rs. 4,770,256 Rs. 1,023,622 TOTAL Rs. 277,90,068 Rs. 113,73,255 2.12 That Ld. AO has observed that this allocation of expenses is not in consonance with the ratio of turnover between

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

ITA 817/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh25 Nov 2024AY 2014-15

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

Section 142(1)Section 143(2)Section 143(3)Section 246ASection 250(6)Section 253Section 263

144 Rs. 40,05,038 Domestic Traveling & Convey- Rs. 3,840,407 Rs. 1,104,566 other Foreign Traveling exp-others Rs. 4,770,256 Rs. 1,023,622 TOTAL Rs. 277,90,068 Rs. 113,73,255 2.12 That Ld. AO has observed that this allocation of expenses is not in consonance with the ratio of turnover between

AKM RESORTS,MOHALI vs. ACIT CIRCLE 5(1), CHANDIGARH

Appeal of the assessee is allowed

ITA 42/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh13 Feb 2025AY 2016-17

Bench: This Tribunal. The Assessee

For Appellant: Shri Rohit Kapoor, CA &For Respondent: Shri Vivek Vardhan, JCIT, Sr.DR

Section 143(3)Section 250Section 253Section 271Section 271(1)(c)Section 274

disallowed and also was asked as to why the office should not accept the fact that M/s AKM Resorts willingly wanted to peg their net profit rate at 24.50%. 3.6 The assessee did not reply by the given date of 07/12/2018. Taking into consideration, the earlier reply of the assessee and the further opportunity provided to the assessee which

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

ITA 772/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh27 Jun 2024AY 2017-18

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

For Appellant: Shri Nikhil Goyal, Advocate &For Respondent: Shri Rohit Sharma, CIT DR

Section 142(1)Section 143(1)Section 143(2)Section 144Section 250Section 253Section 270ASection 69A

b)] of sub section (1)." Penalty proceedings u/s 270A and 272A(1)(d) of the Income Tax Act are also proposed to be initiated. In the interest of natural justice, you are hereby given final opportunity for filling you return of income and reply as on or before date mentioned above. Please note that in case of non compliance