M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

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

disallowed. The following decisions are also to the same effect : i) M/s Beauty Tex ITA 508/JP/2016 ii) Shri Heera Lal Chuni Lal Jain V ITO, order dated 01.01.2016, passed in ITA No.4547/Mum/2014 iii) M/s Imperial Imp & Exp V ITO, order dated 18.03.2016, passed in ITA No. 5427/Mum/2015 iv) ITO V Shri Sanjay V Dhruv, order dated

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

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

disallowed. The following decisions are also to the same effect : i) M/s Beauty Tex ITA 508/JP/2016 ii) Shri Heera Lal Chuni Lal Jain V ITO, order dated 01.01.2016, passed in ITA No.4547/Mum/2014 iii) M/s Imperial Imp & Exp V ITO, order dated 18.03.2016, passed in ITA No. 5427/Mum/2015 iv) ITO V Shri Sanjay V Dhruv, order dated

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

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

disallowed. The following decisions are also to the same effect : i) M/s Beauty Tex ITA 508/JP/2016 ii) Shri Heera Lal Chuni Lal Jain V ITO, order dated 01.01.2016, passed in ITA No.4547/Mum/2014 iii) M/s Imperial Imp & Exp V ITO, order dated 18.03.2016, passed in ITA No. 5427/Mum/2015 iv) ITO V Shri Sanjay V Dhruv, order dated

SH. CHANDRESH JAIN PROP. M/S PRABHAT THREAD (INDIA) ,LUDHIANA vs. ITO, WARD 2(1), LUDHIANA

In the result, the appeal of the Assessee is allowed

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 699/Chd/2022 "नधा"रण वष" / Assessment Year : 2020-21 Shri Chandresh Jain, Vs. The Ito, बनाम Prop. M/S Prabhat Thread Ward 2(1), (India), Gali No. 3, Mahavir Ludhiana Colony, G.T. Road, Sunder Nagar, Ludhiana 141008 "थायी लेखा सं./Pan No: Abdpj7395R अपीलाथ" ./ Appellant ""यथ" / Respondent

disallowance of such TDS, which was paid within stipulated time and has wrongly observed that it should be paid within seven days, which is as per clause 1(b) of rule 30. The TDS payable on contract and TDS on professional was paid on 29.07.2020 and as per the provisions of section 43B, if the assessee pays the amount

AUTHORGEN TECHNOLOGIES PRIVATE LIMITED,PUNJAB vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CHANDIGARH-1, CHANDIGARH

In the result, the appeal is allowed

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 541/Chd/2024 "नधा"रण वष" / Assessment Year : 2017-18 Authrogen Technologies Vs. The Pcit, बनाम Chandigarh-1, Private Limited, Chandigarh C-203, 8Th Floor, World Tech Power, Industrial Area, Phase Viii, Mohali "थायी लेखा सं./Pan No: Aadca0494Q अपीलाथ"/ Appellant ""यथ"/ Repsondent (Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri K M Gupta, Advocate & Shri Jaskaran Singh, Advocate राज"व क" ओर से/ Revenue By : Shri Rohit Sharma, Cit Dr

disallowances while completing the assessment under Section 143(3) read with Section 263 and 144B of the Act in its order dated March 28, 2022. 4.10 Therefore, it is the submission of the Assessee that having regard to the fact that your Honour seeks to exercise revisional jurisdiction against the assessment order dated March 28, 2022 which was he revised

SH. PAWAN KUMAR,CHANDIGARH vs. DCIT, CIRCLE 1(1), CHANDIGARH

In the result, the appeal of the assessee is allowed

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

disallowance of FTC in case of delay in filing Form 67. Same view is also taken by a coordinate division bench in Vinodkumar Lakshmipathi v. CIT(A)[IT Appeal No. 680/Bang/2022, 6-9-2022. It is well settled that while laying down a particular procedure, if no negative or adverse consequences are contemplated for non-adherence to such procedure

INTERNATIONAL CUSTOMER RELATED MANAGEMENT SERVICES PVT LTD,CHANDIGARH vs. INCOME TAX OFFICER, WARD-6(1), MOHALI

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

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

disallowance of interest amounting to Rs. 56,18,640/- was made, which was treated as unexplained expenditure under Section 69C; and a sum of Rs. 17,192

SH. GURDEEP SINGH MAHAL,SIRSA vs. PR.CIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

192, Vishnu Garden, Jagadhri, Rohtak Haryana-135003 "ायी लेखा सं./PAN NO: AGZPD1368A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT,DR आयकर अपील सं./ ITA No. 754/Chd/2025 िनधा"रण वष" / Assessment Year : 2018-19 Munish Kumar Legal Heir बनाम The ITO Late

SH. AMARJEET SINGH,SIRSA vs. PR.CIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

192, Vishnu Garden, Jagadhri, Rohtak Haryana-135003 "ायी लेखा सं./PAN NO: AGZPD1368A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT,DR आयकर अपील सं./ ITA No. 754/Chd/2025 िनधा"रण वष" / Assessment Year : 2018-19 Munish Kumar Legal Heir बनाम The ITO Late

INDER KAUR,SIRSA vs. PR.CIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

192, Vishnu Garden, Jagadhri, Rohtak Haryana-135003 "ायी लेखा सं./PAN NO: AGZPD1368A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT,DR आयकर अपील सं./ ITA No. 754/Chd/2025 िनधा"रण वष" / Assessment Year : 2018-19 Munish Kumar Legal Heir बनाम The ITO Late

PARAMJIT SINGH,SIRSA vs. PR.CIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

192, Vishnu Garden, Jagadhri, Rohtak Haryana-135003 "ायी लेखा सं./PAN NO: AGZPD1368A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT,DR आयकर अपील सं./ ITA No. 754/Chd/2025 िनधा"रण वष" / Assessment Year : 2018-19 Munish Kumar Legal Heir बनाम The ITO Late

BIMLA DEVI,JAGADHRI vs. PR.CIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

192, Vishnu Garden, Jagadhri, Rohtak Haryana-135003 "ायी लेखा सं./PAN NO: AGZPD1368A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT,DR आयकर अपील सं./ ITA No. 754/Chd/2025 िनधा"रण वष" / Assessment Year : 2018-19 Munish Kumar Legal Heir बनाम The ITO Late

MANINDER JEET SINGH V.P.O. UDHAMGARH,JAGADHRI,HARYANA vs. PRABHJOT KAUR,PCIT, PANCHKULA

In the result, all the above appeals filed by the respective assessee’s are dismissed

192, Vishnu Garden, Jagadhri, Rohtak Haryana-135003 "ायी लेखा सं./PAN NO: AGZPD1368A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT,DR आयकर अपील सं./ ITA No. 754/Chd/2025 िनधा"रण वष" / Assessment Year : 2018-19 Munish Kumar Legal Heir बनाम The ITO Late

ANIL TUTEJA,FATEHABAD vs. PR. COMMISSIONER OF INCOME TAX, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

192, Vishnu Garden, Jagadhri, Rohtak Haryana-135003 "ायी लेखा सं./PAN NO: AGZPD1368A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT,DR आयकर अपील सं./ ITA No. 754/Chd/2025 िनधा"रण वष" / Assessment Year : 2018-19 Munish Kumar Legal Heir बनाम The ITO Late

KARAN PRATAP SINGH,SIRSA, HARYANA vs. ITO, WARD-1, SIRSA, HARYANA

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

192, Vishnu Garden, Jagadhri, Rohtak Haryana-135003 "ायी लेखा सं./PAN NO: AGZPD1368A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT,DR आयकर अपील सं./ ITA No. 754/Chd/2025 िनधा"रण वष" / Assessment Year : 2018-19 Munish Kumar Legal Heir बनाम The ITO Late

MUNISH KUMAR LEGAL HEIR LATE SH GURDEEP SINGH,VILL MANAKPUR, YAMUNANAGAR vs. ITO, WARD 5, YAMUNANAGAR

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

192, Vishnu Garden, Jagadhri, Rohtak Haryana-135003 "ायी लेखा सं./PAN NO: AGZPD1368A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT,DR आयकर अपील सं./ ITA No. 754/Chd/2025 िनधा"रण वष" / Assessment Year : 2018-19 Munish Kumar Legal Heir बनाम The ITO Late

RAM NIWAS,FATEHABAD vs. INCOME TAX OFFICER, INCOME TAX OFFICE, SIRSA ROAD, INDUSTRIAL AREA, FATEHABAD

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

192, Vishnu Garden, Jagadhri, Rohtak Haryana-135003 "ायी लेखा सं./PAN NO: AGZPD1368A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT,DR आयकर अपील सं./ ITA No. 754/Chd/2025 िनधा"रण वष" / Assessment Year : 2018-19 Munish Kumar Legal Heir बनाम The ITO Late

RAKESH KUMAR,JAGADHRI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANCHKULA

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

192, Vishnu Garden, Jagadhri, Rohtak Haryana-135003 "ायी लेखा सं./PAN NO: AGZPD1368A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT,DR आयकर अपील सं./ ITA No. 754/Chd/2025 िनधा"रण वष" / Assessment Year : 2018-19 Munish Kumar Legal Heir बनाम The ITO Late

SH. DEVENDER KUMAR,YAMUNA NAGAR vs. ITO, WARD -1, YAMUNA NAGAR

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

192, Vishnu Garden, Jagadhri, Rohtak Haryana-135003 "ायी लेखा सं./PAN NO: AGZPD1368A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT,DR आयकर अपील सं./ ITA No. 754/Chd/2025 िनधा"रण वष" / Assessment Year : 2018-19 Munish Kumar Legal Heir बनाम The ITO Late