INCOME TAX OFFICER,WARD-1, MANDI GOBINDGARH, HQ SIRHIND vs. PARTAP INDUSTRIES LIMITED, RAJPURA

In the result the appeal of the Revenue is dismissed

Bench: Dr Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 464/Chd/2023 "नधा"रण वष" / Assessment Year: 2018-19 The Ito, Vs. Partap Industries Limited, बनाम Rajpura Ward-1, New Libra Kothi, Mandi Gobindgarh Railway Road, Sirhind Hq. Sirhind, 140406 "थायी लेखा सं./Pan No: Aabcp0384Q अपीलाथ"/ Appellant ""यथ"/ Repsondent

disallowance u/s 36(l)(va) would be attracted and provisions of Section 43B, where due date is taken as date of filing of ITR, would not come to the rescue of the assessee. 4.3 It was also submitted that since the tax effect involved in this case was less than the prescribed monetary limit, for filing of further appeal before

INCOME TAX OFFICER , PATIALA vs. SH. SEWA SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

Bench: Dr Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 696/Chd/2023 "नधा"रण वष" / Assessment Year: 2018-19 The Ito, Vs. Shri Sewa Singh, बनाम H. No. B-27,Focal Point, Patiala Patiala 147001 "थायी लेखा सं./Pan No: Abjpj5347B अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Virtual Hearing ) "नधा"रती क" ओर से/Assessee By : None राज"व क" ओर से/ Revenue By : Shri Rahul Sohu, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 02.07.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 02 .07.2024 आदेश/Order

disallowance u/s 36(l)(va) would be attracted and provisions of Section 43B, where due date is taken as date of filing of ITR, would not come to the rescue of the assessee. 4.3 It was also submitted that since the tax effect involved in this case was less than the prescribed monetary limit, for filing of further appeal before

DCIT, CIRCLE, PATIALA vs. M/S THE BRITISH CO. ED. SCHOOL, PATIALA

In the result the appeal of the Revenue is dismissed

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

disallowance u/s 36(l)(va) would be attracted and provisions of Section 43B, where due date is taken as date of filing of ITR, would not come to the rescue of the assessee. 4.3 It was further submitted that since the tax effect involved in this case was less than the prescribed monetary limit, for filing of further appeal before

ITO, WARD-5, PATIALA vs. SH. KAWALJEET SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

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

disallowance u/s 36(l)(va) would be attracted and provisions of section 43B, where due date is taken as date of filing of ITR, would not come to the rescue of the assessee. 5.3 It was further submitted that since the tax effect involved in this case was less than the prescribed monetary limit, for filing of further appeal before

ITO, WARD-5, PATIALA vs. SH. KAWALJEET SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

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

disallowance u/s 36(l)(va) would be attracted and provisions of section 43B, where due date is taken as date of filing of ITR, would not come to the rescue of the assessee. 5.3 It was further submitted that since the tax effect involved in this case was less than the prescribed monetary limit, for filing of further appeal before

INCOME TAX OFFICER, WARD-5, PATIALA vs. SH. MOHAR SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

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

disallowance u/s 36(l)(va) would be attracted and provisions of section 43B, where due date is taken as date of filing of ITR, would not come to the rescue of the assessee. 4.3 It was further submitted that since the tax effect involved in this case was less than the prescribed monetary limit, for filing of further appeal before

INCOME TAX OFFICER, PATIALA vs. GURMEET SINGH PANDHER, PATIALA

In the result the appeal of the Revenue is dismissed

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

disallowance u/s 36(l)(va) would be attracted and provisions of section 43B, where due date is taken as date of filing of ITR, would not come to the rescue of the assessee. 4.3 It was further submitted that since the tax effect involved in this case was less than the prescribed monetary limit, for filing of further appeal before

ITO, WARD-5, PATIALA vs. SH. KAWALJEET SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

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

disallowance u/s 36(l)(va) would be attracted and provisions of section 43B, where due date is taken as date of filing of ITR, would not come to the rescue of the assessee. 5.3 It was further submitted that since the tax effect involved in this case was less than the prescribed monetary limit, for filing of further appeal before

INCOME TAX OFFICER, PATIALA vs. KULWARAN SINGH, PATIALA

In the result the appeal of the Revenue is dismissed

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

disallowance u/s 36(l)(va) would be attracted and provisions of section 43B, where due date is taken as date of filing of ITR, would not come to the rescue of the assessee. 4.3 It was further submitted that since the tax effect involved in this case was less than the prescribed monetary limit, for filing of further appeal before

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

disallowance of the deductions claimed by ITA Nos. 903 to 905-Chd-2019 - Assistant Excise & Taxation Commissioner Nahan & Othrs 18 the assessee is under consideration by the High Court, as the appeal filed by the assessee has been admitted, on the substantial questions of law which have been reproduced hereinabove. 9. The mere admission of the appeal by the High

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

disallowance of the deductions claimed by ITA Nos. 903 to 905-Chd-2019 - Assistant Excise & Taxation Commissioner Nahan & Othrs 18 the assessee is under consideration by the High Court, as the appeal filed by the assessee has been admitted, on the substantial questions of law which have been reproduced hereinabove. 9. The mere admission of the appeal by the High

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

disallowance of the deductions claimed by ITA Nos. 903 to 905-Chd-2019 - Assistant Excise & Taxation Commissioner Nahan & Othrs 18 the assessee is under consideration by the High Court, as the appeal filed by the assessee has been admitted, on the substantial questions of law which have been reproduced hereinabove. 9. The mere admission of the appeal by the High

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

disallowance of the deductions claimed by ITA Nos. 903 to 905-Chd-2019 - Assistant Excise & Taxation Commissioner Nahan & Othrs 18 the assessee is under consideration by the High Court, as the appeal filed by the assessee has been admitted, on the substantial questions of law which have been reproduced hereinabove. 9. The mere admission of the appeal by the High

JANTA LAND PROMOTERS PVT LTD,MOHALI vs. THE PRINICIPAL COMMISSIONER OF INCOME TAX ,CHANDIGARH-1, CHANDIGARH

In the result, appeal of the Assessee is allowed

disallowance can be made by invoking such repealed provision. 26. Per contra, the Ld. DR relied upon paragraph 5.1 & 5.2 of the Ld. PCIT order (reproduced above) and supported the case of the Revenue. 27. We have heard the rival contentions of both parties and perused the material available on record. For invoking the provisions relating to specified domestic transactions

M/S SHAHEED KARTAR SINGH SARABHA CHARITABLE TRUST (REGD.),LUDHIANA vs. DCIT, (E), C-1, CHANDIGARH

Appeal is allowed

Bench: Shri N.K. Saini & Shri Satbeer Singh Godara

260A of the Act, which is confined to entertaining only such appeal against the order which involves a substantial question of law. 12. Accordingly, the appeal is hereby dismissed. 7.3 The assessee trust has paid excessive interest to the trustee of the trust who is covered u/s 13(3) of the Income Tax Act. In the present case, it cannot

DCIT,, PANCHKULA vs. M/S HARYANA STATE AGRICULATURAL MARKETING BOARD,, PANCHKULA

Appeal of the Revenue is allowed for statistical purposes

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2004-05 The Asst. Cit Vs. M/S Haryana State Agricultural Panchkula Circle, Marketing Board, Sector-6 Panchkula Panchkula

260a of the income tax act, 1961 which (in short, the Act) against the order dated 19.08.2008, Annexure A.3, passed by the Income Tax Appellate Tribunal, Chandigarh Bench (A), Chandigarh (in short, the Tribunal) in ITA No. 577/CHANDI/2008 for the assessment year 2004-05. On 10.02.2010, this appeal was admitted to consider the following substantial question of law. Whether

DCIT,,PANCHKULA vs. M/S. HARYANA STATE AGRICULTURAL, PANCHKULA

Appeal of the Revenue is allowed for statistical purposes

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2004-05 The Asst. Cit Vs. M/S Haryana State Agricultural Panchkula Circle, Marketing Board, Sector-6 Panchkula Panchkula

260a of the income tax act, 1961 which (in short, the Act) against the order dated 19.08.2008, Annexure A.3, passed by the Income Tax Appellate Tribunal, Chandigarh Bench (A), Chandigarh (in short, the Tribunal) in ITA No. 577/CHANDI/2008 for the assessment year 2004-05. On 10.02.2010, this appeal was admitted to consider the following substantial question of law. Whether

DCIT, PANCHKULA vs. M/S HARYANA STATE AGRICULTURAL MARKETING BOARD, PANCHKULA

Appeal of the Revenue is allowed for statistical purposes

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2004-05 The Asst. Cit Vs. M/S Haryana State Agricultural Panchkula Circle, Marketing Board, Sector-6 Panchkula Panchkula

260a of the income tax act, 1961 which (in short, the Act) against the order dated 19.08.2008, Annexure A.3, passed by the Income Tax Appellate Tribunal, Chandigarh Bench (A), Chandigarh (in short, the Tribunal) in ITA No. 577/CHANDI/2008 for the assessment year 2004-05. On 10.02.2010, this appeal was admitted to consider the following substantial question of law. Whether