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

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

255(3) for the constitution of a Special Bench in the aforesaid matters had been heard by this Hon'ble Bench in the month of May 2021, upon which, this Hon'ble Bench posted the matter before the Hon'ble President of the ITAT with their comments. The Hon'ble President, ITAT then posted the matter for hearing

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

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

255(3) for the constitution of a Special Bench in the aforesaid matters had been heard by this Hon'ble Bench in the month of May 2021, upon which, this Hon'ble Bench posted the matter before the Hon'ble President of the ITAT with their comments. The Hon'ble President, ITAT then posted the matter for hearing

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

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

255(3) for the constitution of a Special Bench in the aforesaid matters had been heard by this Hon'ble Bench in the month of May 2021, upon which, this Hon'ble Bench posted the matter before the Hon'ble President of the ITAT with their comments. The Hon'ble President, ITAT then posted the matter for hearing

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

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

255(3) for the constitution of a Special Bench in the aforesaid matters had been heard by this Hon'ble Bench in the month of May 2021, upon which, this Hon'ble Bench posted the matter before the Hon'ble President of the ITAT with their comments. The Hon'ble President, ITAT then posted the matter for hearing

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

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

255(3) for the constitution of a Special Bench in the aforesaid matters had been heard by this Hon'ble Bench in the month of May 2021, upon which, this Hon'ble Bench posted the matter before the Hon'ble President of the ITAT with their comments. The Hon'ble President, ITAT then posted the matter for hearing

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

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

255(3) for the constitution of a Special Bench in the aforesaid matters had been heard by this Hon'ble Bench in the month of May 2021, upon which, this Hon'ble Bench posted the matter before the Hon'ble President of the ITAT with their comments. The Hon'ble President, ITAT then posted the matter for hearing

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

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

255(3) for the constitution of a Special Bench in the aforesaid matters had been heard by this Hon'ble Bench in the month of May 2021, upon which, this Hon'ble Bench posted the matter before the Hon'ble President of the ITAT with their comments. The Hon'ble President, ITAT then posted the matter for hearing

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

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

255(3) for the constitution of a Special Bench in the aforesaid matters had been heard by this Hon'ble Bench in the month of May 2021, upon which, this Hon'ble Bench posted the matter before the Hon'ble President of the ITAT with their comments. The Hon'ble President, ITAT then posted the matter for hearing

THE MULLANPUR GARIBDAS CO-OP MULTIPURPOSE SOCIETY,MOHALI vs. DCIT, C-6(1), MOHALI

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

disallowed as the FDR was not with the cooperative bank. It was categorically held by the Hon'ble High Court of Karnataka that since the deposits in the current year are with the cooperative bank the deduction claimed is rightly claimed and allowed under section 80P(2)(d) of the Income Tax Act. Copies of both High Court and Supreme

THE MULLANPUR GARIBDAS CO-OP MULTIPURPOSE SOCIETY,MOHALI vs. PR. CIT-II, CHANDIGARH

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

disallowed as the FDR was not with the cooperative bank. It was categorically held by the Hon'ble High Court of Karnataka that since the deposits in the current year are with the cooperative bank the deduction claimed is rightly claimed and allowed under section 80P(2)(d) of the Income Tax Act. Copies of both High Court and Supreme

THE MULLANPUR GARIBDAS CO-OP MULTIPURPOSE SOCIETY,MULLANPUR vs. PR. CIT-II, CHANDIGARH

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

disallowed as the FDR was not with the cooperative bank. It was categorically held by the Hon'ble High Court of Karnataka that since the deposits in the current year are with the cooperative bank the deduction claimed is rightly claimed and allowed under section 80P(2)(d) of the Income Tax Act. Copies of both High Court and Supreme

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

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

255 = 1,32,99,638/- = 2,52,41,328 Total 2.15 The Ld. AO in para 5.5 of the assessment order dt. 30/12/2018 has finally held as under basis aforesaid:- “Therefore in pursuance of the directions of the Hon'ble ITAT. the common expenses allocated between the exempt and non-emept units have been examined and an enhancement of expenditure

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

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

255 = 1,32,99,638/- = 2,52,41,328 Total 2.15 The Ld. AO in para 5.5 of the assessment order dt. 30/12/2018 has finally held as under basis aforesaid:- “Therefore in pursuance of the directions of the Hon'ble ITAT. the common expenses allocated between the exempt and non-emept units have been examined and an enhancement of expenditure

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

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

255 = 1,32,99,638/- = 2,52,41,328 Total 2.15 The Ld. AO in para 5.5 of the assessment order dt. 30/12/2018 has finally held as under basis aforesaid:- “Therefore in pursuance of the directions of the Hon'ble ITAT. the common expenses allocated between the exempt and non-emept units have been examined and an enhancement of expenditure

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

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

255 = 1,32,99,638/- = 2,52,41,328 Total 2.15 The Ld. AO in para 5.5 of the assessment order dt. 30/12/2018 has finally held as under basis aforesaid:- “Therefore in pursuance of the directions of the Hon'ble ITAT. the common expenses allocated between the exempt and non-emept units have been examined and an enhancement of expenditure

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

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

255 = 1,32,99,638/- = 2,52,41,328 Total 2.15 The Ld. AO in para 5.5 of the assessment order dt. 30/12/2018 has finally held as under basis aforesaid:- “Therefore in pursuance of the directions of the Hon'ble ITAT. the common expenses allocated between the exempt and non-emept units have been examined and an enhancement of expenditure

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

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

255 = 1,32,99,638/- = 2,52,41,328 Total 2.15 The Ld. AO in para 5.5 of the assessment order dt. 30/12/2018 has finally held as under basis aforesaid:- “Therefore in pursuance of the directions of the Hon'ble ITAT. the common expenses allocated between the exempt and non-emept units have been examined and an enhancement of expenditure

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

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

255 = 1,32,99,638/- = 2,52,41,328 Total 2.15 The Ld. AO in para 5.5 of the assessment order dt. 30/12/2018 has finally held as under basis aforesaid:- “Therefore in pursuance of the directions of the Hon'ble ITAT. the common expenses allocated between the exempt and non-emept units have been examined and an enhancement of expenditure