THE CHAPLAH CO-OPERATIVE AGRICULTURAL SERVICE SOCIETY LTD,VPO CHOULI vs. LD. DCIT , CPC, CPC, BENGALURU

In the result, appeal of the Assessee is allowed

Bench: The Tribunal Against The Order Dt 25.04.2023 Of Ld. Commissioner Of Income Tax(Appeals), National Faceless Appeal Centre (Nfac), Delhi.

249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon’ble High Court as well as before the Hon’ble Supreme

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

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

disallowance for corresponding purchases, no addition could be made under Section 68 in as much as it is not in dispute that the creditors outstanding related to purchases and the trading results were accepted by the AO. We are, therefore, of the opinion that no substantial question of law arises for consideration in this case. The appeal is accordingly dismissed

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

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

disallowance for corresponding purchases, no addition could be made under Section 68 in as much as it is not in dispute that the creditors outstanding related to purchases and the trading results were accepted by the AO. We are, therefore, of the opinion that no substantial question of law arises for consideration in this case. The appeal is accordingly dismissed

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

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

disallowance for corresponding purchases, no addition could be made under Section 68 in as much as it is not in dispute that the creditors outstanding related to purchases and the trading results were accepted by the AO. We are, therefore, of the opinion that no substantial question of law arises for consideration in this case. The appeal is accordingly dismissed

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

disallowance was called for Your goodself would also appreciate that, though, initially in the Assessment order, the Assessing Officer has mentioned that a reasonable salary has to be considered to the related persons, but then while passing the order, he has added the entire salary, which is against the facts and circumstances of the case, though, both Sh. Sanjay Sardana

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

disallowance was called for Your goodself would also appreciate that, though, initially in the Assessment order, the Assessing Officer has mentioned that a reasonable salary has to be considered to the related persons, but then while passing the order, he has added the entire salary, which is against the facts and circumstances of the case, though, both Sh. Sanjay Sardana

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

disallowance was called for Your goodself would also appreciate that, though, initially in the Assessment order, the Assessing Officer has mentioned that a reasonable salary has to be considered to the related persons, but then while passing the order, he has added the entire salary, which is against the facts and circumstances of the case, though, both Sh. Sanjay Sardana

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

disallowance was called for Your goodself would also appreciate that, though, initially in the Assessment order, the Assessing Officer has mentioned that a reasonable salary has to be considered to the related persons, but then while passing the order, he has added the entire salary, which is against the facts and circumstances of the case, though, both Sh. Sanjay Sardana

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

disallowance was called for Your goodself would also appreciate that, though, initially in the Assessment order, the Assessing Officer has mentioned that a reasonable salary has to be considered to the related persons, but then while passing the order, he has added the entire salary, which is against the facts and circumstances of the case, though, both Sh. Sanjay Sardana

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

disallowance was called for Your goodself would also appreciate that, though, initially in the Assessment order, the Assessing Officer has mentioned that a reasonable salary has to be considered to the related persons, but then while passing the order, he has added the entire salary, which is against the facts and circumstances of the case, though, both Sh. Sanjay Sardana

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

disallowance was called for Your goodself would also appreciate that, though, initially in the Assessment order, the Assessing Officer has mentioned that a reasonable salary has to be considered to the related persons, but then while passing the order, he has added the entire salary, which is against the facts and circumstances of the case, though, both Sh. Sanjay Sardana

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

disallowance was called for Your goodself would also appreciate that, though, initially in the Assessment order, the Assessing Officer has mentioned that a reasonable salary has to be considered to the related persons, but then while passing the order, he has added the entire salary, which is against the facts and circumstances of the case, though, both Sh. Sanjay Sardana

A.B. SUGARS LIMITED,PUNJAB vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, CHANDIGARH, CHANDIGARH

In the result, the appeal of the assessee is allowed

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

249/- for deduction under section 80-IA(4)(iv) of the Act. The said adjustments have been rightly done by the assessee in consonance with the tax laws and there cannot be any two views in this regard and the AO has rightly allowed the same. As far as quantum of tax depreciation of Rs 43,16,890/- is concerned

A.B. SUGARS LIMITED,PUNJAB vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH

In the result, the appeal of the assessee is allowed

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

249/- for deduction under section 80-IA(4)(iv) of the Act. The said adjustments have been rightly done by the assessee in consonance with the tax laws and there cannot be any two views in this regard and the AO has rightly allowed the same. As far as quantum of tax depreciation of Rs 43,16,890/- is concerned

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

249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon’ble High Court as well as before the Hon’ble Supreme

SUKHDEV SINGH,KURUKSHETRA vs. INCOME TAX OFFICER, WARD-3, KURUKSHETRA, KURUKSHETRA

In the result, appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1142/Chd/2025 "नधा"रण वष" / Assessment Year: 2011-12 Shri Sukhdev Singh, The Ito, Village-Dheerpur, Ward No. 3, Po-Khanpur Koliyan, Vs Kurukshetra. Tehsil-Thanesar, Kurukshetra. "थायी लेखा सं./Pan No: Etgps8505H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Dhruv Goel, Ca Revenue By : Dr. Ranjeet Kaur, Sr.Dr Date Of Hearing : 11.03.2026 Date Of Pronouncement : 15.04.2026 Physical Hearing O R D E R

249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever A.Y.2011-12 3 interpretation and construction of this expression has fallen for consideration before Hon’ble High Court as well as before

SHRI SATISH SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 303/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Satish Soin, बनाम The Acit, House No.31, Garden Enclave, Central Circle-2, Vs South City-Ii, Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Advps6254N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar & Ms. Muskan Garg, Cas राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr तार"ख/Date Of Hearing : 26.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 23.07.2025 Hybrid Hearing आदेश/Order Per Rajpal Yadav, Vp

249 of Income Tax Act, which provides powers to the ld. Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Hon’ble High Court as well as before the Hon’ble Supreme

AJAR AMAR STEELS 1725 10G, 3-A, FOCAL POINT LUDHIANA 141010,PUNJAB vs. THE PCIT (CENTRAL) LUDHIANA, PUNJAB

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 950/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18 Ajar Amar Steels, Vs The Pcit (Central), 1725 10G, 3-A, Focal Point, Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Aaefa8866A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 29.07.2025 Date Of Pronouncement : 29.09.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

disallowance of salary payment to Shri Sorav Jain, hence nothing left for the AO for adjudication. He has to executed the order of ld. CIT and only compute the income. When this aspect was faced by the assessee in ITA 399/CHD/2024 challenging the order of CIT (Appeals) against assessment order passed in pursuance of 263 order, then assessee withdrew that