SH. RAKESH KUMAR SINGLA,LUDHIANA vs. ITO, WARD-6(1), LUDHIANA

In the result, the appeal is allowed

Bench: SHRI A.D.JAIN (Vice President)

disallowing the credit of Rs.3,37,091/- and allowing, instead, refund of only Rs.1,03,070/-, including interest. In response to the intimation issued u/s 143(1), the assessee filed a rectification application on 04.04.2022. This was accepted by the AO and the assessee was issued additional refund of Rs.3,42,150/-, including interest, vide order dated 06.06.2022. Thereafter

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CHANDIGARH, CHANDIGARH vs. DEEP KAUR PANNU THROUGH L/H RANJI SINGH PANNU & GURBILAS PLATO SINGH PANNU, CHANDIGARH

In the result, appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 987/Chd/2024 "नधा"रण वष" / Assessment Year : 2016-17 Dcit, Deep Kaur Pannu, Circle 1(1), बनाम # 1070, Chandigarh Sector 15-B, Vs. Chandigarh "थायी लेखा सं./Pan No: Abmpk1575B अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Manoj Goyal, Ca राज"व क" ओर से/ Revenue By : Shri Manav Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 22.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 07.08.2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Revenue Against The Order Dated 24.7.2024 Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi.

section 54F of the Income Tax Act, 1961 and computing income from House Property (H.No. 199, Tehsil Pura, at Amritsar), let out by the assessee. 4. The appellant craves leave to add, alter, amend or withdraw any ground of appeal before the final hearing. 3. Brief facts of the case, as submitted by the Assessee

SURYA MOTORS,ABOHAR vs. DCIT, CC-3, LUDHIANA

In the result, the appeal of the Assessee is dismissed

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 302/Chd/2023 "नधा"रण वष" / Assessment Year : 2018-19 Surya Motors, Vs. The Dcit, Near Dav Campus, बनाम Central Circle-3, Hanuman Road, Ludhiana Abohar "थायी लेखा सं./Pan No: Aadfs2727B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : None ( Written Submissions ) राज"व क" ओर से/ Revenue By : Shri Dharam Vir, Jcit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 27.05.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 24.06.2024 आदेश/Order Per Dr. Krinwant Sahay, A.M.: Appeal In This Case Has Been Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-5, Ludhiana (Herein Referred To As ‘Cit(A)’ ) Dated 10.03.2023. 2. Grounds Of Appeal Are As Under:- 1. That On The Facts & In The Circumstances Of The Case, Ld. Cit (A) Erred In Rejecting The Claim Of Tds Of Rs. 41157/- Relating To National Insurance Co. Ltd.

disallowance of credit of TDS is excessive & unreasonable. 5. That the humble appellant prays for permission to add or amend any grounds of appeal before disposal of the appeal. 3. During proceedings before us, the ld. Counsel of the Assessee has filed a letter dated 3.4.2024 in which he has requested to dispose of the appeal on the basis

J.K.EDUCATIONAL SOCIETY,JAMMU vs. INCOME TAX OFFICER (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is partly allowed

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

199 to 213 of the paper-book and the relevant Para 8 on Page No.212 is reproduced hereunder:- "8. Disallowance o f excess rent: On Perusal of the same it is also found that assessee is paying huge rent to M/s Lata Daswandi Ram Family Trust against the land which is not reasonable. On perusal of the payments compared

J.K. EDUCATIONAL SOCIETY,JAMMU & KASHMIR vs. DCIT (EXEMPTION)-CIRCLE-1,, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

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

199 to 213 of the paper-book and the relevant Para 8 on Page No.212 is reproduced hereunder:- "8. Disallowance o f excess rent: On Perusal of the same it is also found that assessee is paying huge rent to M/s Lata Daswandi Ram Family Trust against the land which is not reasonable. On perusal of the payments compared

J. K. EDUCATIONAL SOCIETY,JAMMU vs. DCIT, CIRCLE-1, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

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

199 to 213 of the paper-book and the relevant Para 8 on Page No.212 is reproduced hereunder:- "8. Disallowance o f excess rent: On Perusal of the same it is also found that assessee is paying huge rent to M/s Lata Daswandi Ram Family Trust against the land which is not reasonable. On perusal of the payments compared

DCIT, C-1 (E), CHANDIGARH vs. M/S SHRI AUROBINDO SOCIO ECONOMIC & MANAGEMENT RESEARCH INSTITUTE, LUDHINA

In the result, whereas the assessee's appeal in ITA

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

disallowed the accumulation holding the purpose stated was vague and thus the benefit of Section 11(2) of the Act was denied. Reliance in this regard was placed by the learned Assessing Officer on the decision of the Calcutta High Court rendered in the case of DIT(Exemption) v. Trustees of Singhania Charitable Trust [1993] 199

SIR AUROBINDO SOCIO ECONOMIC & MANAGEMENT RESEARCH INSTITUTE,LUDHIANA vs. DCIT, C-1 (E), CHANDIGARH

In the result, whereas the assessee's appeal in ITA

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

disallowed the accumulation holding the purpose stated was vague and thus the benefit of Section 11(2) of the Act was denied. Reliance in this regard was placed by the learned Assessing Officer on the decision of the Calcutta High Court rendered in the case of DIT(Exemption) v. Trustees of Singhania Charitable Trust [1993] 199

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

199(Delhi) has held in para 21 of the judgement as follows:\n“ 21. A plain reading of Section 132 (4) of the Act indicates that the authorized officer is\nempowered to examine on oath any person who is found in possession or control of any\nbooks of accounts, documents, money, bullion, jewellery or any other valuable article or\nthing

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

199(Delhi) has held in para 21 of the judgement as follows:\n“ 21. A plain reading of Section 132 (4) of the Act indicates that the authorized officer is\nempowered to examine on oath any person who is found in possession or control of any\nbooks of accounts, documents, money, bullion, jewellery or any other valuable article or\nthing

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

199(Delhi) has held in para 21 of the judgement as follows:\n“ 21. A plain reading of Section 132 (4) of the Act indicates that the authorized officer is\nempowered to examine on oath any person who is found in possession or control of any\nbooks of accounts, documents, money, bullion, jewellery or any other valuable article or\nthing

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

Disallowance of 80IC on subsidy claimed in ITR.\nIssue 18 : Jewellery found at House no 2273, Sector 21C, Chandigarh & Locker no\n64, Bank of India, Sector 35, Chandigarh during the search

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

Disallowance of 80IC on subsidy claimed in ITR.\nIssue 18 : Jewellery found at House no 2273, Sector 21C, Chandigarh & Locker no\n64, Bank of India, Sector 35, Chandigarh during the search.\n20\nIssue 19: Approval u/s 153D.\n4. Since common and identical issues are involved in most of the\ncaptioned appeals, hence we deem it appropriate to adjudicate the\nmatter

SANJEEV AGGARWAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , CHANDIGARH

199(Delhi) has held in para 21 of the judgement as follows:\n“ 21. A plain reading of Section 132 (4) of the Act indicates that the authorized officer is\nempowered to examine on oath any person who is found in possession or control of any\nbooks of accounts, documents, money, bullion, jewellery or any other valuable article or\nthing

SANJEEV AGGARWAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

Disallowance of 80IC on subsidy claimed in ITR.\nIssue 18 : Jewellery found at House no 2273, Sector 21C, Chandigarh & Locker no\n64, Bank of India, Sector 35, Chandigarh during the search.\n21\nIssue 19: Approval u/s 153D.\n4. Since common and identical issues are involved in most of the\ncaptioned appeals, hence we deem it appropriate to adjudicate the\nmatter

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

199(Delhi) has held in para 21 of the judgement as follows:\n“ 21. A plain reading of Section 132 (4) of the Act indicates that the authorized officer is\nempowered to examine on oath any person who is found in possession or control of any\nbooks of accounts, documents, money, bullion, jewellery or any other valuable article or\nthing

DCIT, CC 1, CHANDIGARH , CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

The appeals of the revenue are treated as dismissed

199(Delhi) has held in para 21 of the judgement as follows:\n“ 21. A plain reading of Section 132 (4) of the Act indicates that the authorized officer is\nempowered to examine on oath any person who is found in possession or control of any\nbooks of accounts, documents, money, bullion, jewellery or any other valuable article or\nthing

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

199(Delhi) has held in para 21 of the judgement as follows:\n“ 21. A plain reading of Section 132 (4) of the Act indicates that the authorized officer is\nempowered to examine on oath any person who is found in possession or control of any\nbooks of accounts, documents, money, bullion, jewellery or any other valuable article or\nthing