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158 results for “disallowance”+ Unexplained Moneyclear

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Key Topics

Section 153A75Addition to Income73Section 26356Section 143(3)49Section 13248Section 69A40Section 6836Section 143(2)30Section 14823

SH. MOHIT MITTAL PROP. MITTAL ENTERPRISES,LUDHIANA, PUNJAB vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1 LUDHIANA, LUDHIANA, PUNJAB

In the result, appeal is allowed

ITA 198/CHANDI/2024[2020-2021]Status: DisposedITAT Chandigarh17 Jan 2025AY 2020-2021

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl.CIT, Sr.DR
Section 115BSection 131Section 133ASection 69A

money, bullion or jewellery, any unexplained expenditure or any amount of loan repaid in the assessment order in this respect. Therefore, the provisions of Section 68, 69, 69A, 69B, 69C and 69D are not attracted on the surrendered amount of Rs. 15 lacs. The said amount of Rs. 15 lacs was offered in case any discrepancy is found

Showing 1–20 of 158 · Page 1 of 8

...
Disallowance19
Penalty18
Deemed Dividend12

KASTURI LAL,LUDHIANA vs. INCOME TAX OFFICER, WARD-3, KHANNA, KHANNA

In the result, the appeal of the assessee is allowed

ITA 274/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh23 Dec 2024AY 2017-18

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

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 115Section 142(1)Section 143(3)Section 263Section 69A

money and brought the same to tax under section 69A r.w.s 115BBE of the Act. 4. Being aggrieved, the assessee carried the matter in appeal before the Ld. CIT(A) who has since sustained the said addition. Against the said findings and directions, the assessee is in appeal before us. 5. During the course of hearing, submissions made before

KALTA LIQUORS,SHIMLA vs. DCIT/ACIT(CENTRAL) , SHIMLA

Appeals stand partly allowed

ITA 1050/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh08 Apr 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1056/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं./ Ita No.1057/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 3. आयकर अपील सं./ Ita No.1060/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं./ Ita No.1058/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Smt. Ranjana Kumari / Kalta Dcit/Acit (Central) Kalta Niwas (Near Sharma Niwas) Shimla बनाम/ Vs. North Oak,Sanjauli, Shimla Himachal Pradesh - 171006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Bbndp-5738-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & 5. आयकर अपील सं. / Ita No.1046/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 6. आयकर अपील सं. / Ita No.1047/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 7. आयकर अपील सं. / Ita No.1048/Chandi/2025

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) - Ld. DR
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 271ASection 69A

unexplained money u/s 69A in the hands of the assessee whereas corresponding substantive addition was made in the hands of Shri Inder Kalta. Upon further appeal, Ld. CIT(A) deleted the protective addition since the addition of alleged on-money for Rs.230 Lacs and gift of Rs.88 Lacs and transfer of Rs.13 Lacs to Smt. Ranjana Kalta stood confirmed during

INDER KALTA,SHIMLA vs. ACIT(CENTRAL) , SHIMLA

Appeals stand partly allowed

ITA 1046/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh08 Apr 2026AY 2021-22

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1056/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं./ Ita No.1057/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 3. आयकर अपील सं./ Ita No.1060/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं./ Ita No.1058/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Smt. Ranjana Kumari / Kalta Dcit/Acit (Central) Kalta Niwas (Near Sharma Niwas) Shimla बनाम/ Vs. North Oak,Sanjauli, Shimla Himachal Pradesh - 171006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Bbndp-5738-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & 5. आयकर अपील सं. / Ita No.1046/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 6. आयकर अपील सं. / Ita No.1047/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 7. आयकर अपील सं. / Ita No.1048/Chandi/2025

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) - Ld. DR
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 271ASection 69A

unexplained money u/s 69A in the hands of the assessee whereas corresponding substantive addition was made in the hands of Shri Inder Kalta. Upon further appeal, Ld. CIT(A) deleted the protective addition since the addition of alleged on-money for Rs.230 Lacs and gift of Rs.88 Lacs and transfer of Rs.13 Lacs to Smt. Ranjana Kalta stood confirmed during

RANJANA KUMARI,SHIMLA vs. DCIT/ACIT(CENTRAL) , SHIMLA

Appeals stand partly allowed

ITA 1056/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh08 Apr 2026AY 2020-21

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1056/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं./ Ita No.1057/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 3. आयकर अपील सं./ Ita No.1060/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं./ Ita No.1058/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Smt. Ranjana Kumari / Kalta Dcit/Acit (Central) Kalta Niwas (Near Sharma Niwas) Shimla बनाम/ Vs. North Oak,Sanjauli, Shimla Himachal Pradesh - 171006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Bbndp-5738-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & 5. आयकर अपील सं. / Ita No.1046/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 6. आयकर अपील सं. / Ita No.1047/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 7. आयकर अपील सं. / Ita No.1048/Chandi/2025

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) - Ld. DR
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 271ASection 69A

unexplained money u/s 69A in the hands of the assessee whereas corresponding substantive addition was made in the hands of Shri Inder Kalta. Upon further appeal, Ld. CIT(A) deleted the protective addition since the addition of alleged on-money for Rs.230 Lacs and gift of Rs.88 Lacs and transfer of Rs.13 Lacs to Smt. Ranjana Kalta stood confirmed during

RANJANA KUMARI,SHIMLA vs. DCIT/ACIT(CENTRAL) , SHIMLA

Appeals stand partly allowed

ITA 1057/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh08 Apr 2026AY 2021-22

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1056/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं./ Ita No.1057/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 3. आयकर अपील सं./ Ita No.1060/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं./ Ita No.1058/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Smt. Ranjana Kumari / Kalta Dcit/Acit (Central) Kalta Niwas (Near Sharma Niwas) Shimla बनाम/ Vs. North Oak,Sanjauli, Shimla Himachal Pradesh - 171006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Bbndp-5738-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & 5. आयकर अपील सं. / Ita No.1046/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 6. आयकर अपील सं. / Ita No.1047/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 7. आयकर अपील सं. / Ita No.1048/Chandi/2025

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) - Ld. DR
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 271ASection 69A

unexplained money u/s 69A in the hands of the assessee whereas corresponding substantive addition was made in the hands of Shri Inder Kalta. Upon further appeal, Ld. CIT(A) deleted the protective addition since the addition of alleged on-money for Rs.230 Lacs and gift of Rs.88 Lacs and transfer of Rs.13 Lacs to Smt. Ranjana Kalta stood confirmed during

RANJANA KALTA,SHIMLA vs. ACIT(CENTRAL) , SHIMLA

Appeals stand partly allowed

ITA 1060/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh08 Apr 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1056/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं./ Ita No.1057/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 3. आयकर अपील सं./ Ita No.1060/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं./ Ita No.1058/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Smt. Ranjana Kumari / Kalta Dcit/Acit (Central) Kalta Niwas (Near Sharma Niwas) Shimla बनाम/ Vs. North Oak,Sanjauli, Shimla Himachal Pradesh - 171006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Bbndp-5738-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & 5. आयकर अपील सं. / Ita No.1046/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 6. आयकर अपील सं. / Ita No.1047/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 7. आयकर अपील सं. / Ita No.1048/Chandi/2025

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) - Ld. DR
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 271ASection 69A

unexplained money u/s 69A in the hands of the assessee whereas corresponding substantive addition was made in the hands of Shri Inder Kalta. Upon further appeal, Ld. CIT(A) deleted the protective addition since the addition of alleged on-money for Rs.230 Lacs and gift of Rs.88 Lacs and transfer of Rs.13 Lacs to Smt. Ranjana Kalta stood confirmed during

INDER KALTA,SHIMLA vs. DCIT/ACIT(CENTRAL) , SHIMLA

Appeals stand partly allowed

ITA 1047/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh08 Apr 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1056/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं./ Ita No.1057/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 3. आयकर अपील सं./ Ita No.1060/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं./ Ita No.1058/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Smt. Ranjana Kumari / Kalta Dcit/Acit (Central) Kalta Niwas (Near Sharma Niwas) Shimla बनाम/ Vs. North Oak,Sanjauli, Shimla Himachal Pradesh - 171006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Bbndp-5738-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & 5. आयकर अपील सं. / Ita No.1046/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 6. आयकर अपील सं. / Ita No.1047/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 7. आयकर अपील सं. / Ita No.1048/Chandi/2025

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) - Ld. DR
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 271ASection 69A

unexplained money u/s 69A in the hands of the assessee whereas corresponding substantive addition was made in the hands of Shri Inder Kalta. Upon further appeal, Ld. CIT(A) deleted the protective addition since the addition of alleged on-money for Rs.230 Lacs and gift of Rs.88 Lacs and transfer of Rs.13 Lacs to Smt. Ranjana Kalta stood confirmed during

KALTA LIQUORS,SHIMLA vs. ACIT(CENTRAL) SHIMLA, SHIMLA

Appeals stand partly allowed

ITA 1049/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh08 Apr 2026AY 2021-22

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1056/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं./ Ita No.1057/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 3. आयकर अपील सं./ Ita No.1060/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं./ Ita No.1058/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Smt. Ranjana Kumari / Kalta Dcit/Acit (Central) Kalta Niwas (Near Sharma Niwas) Shimla बनाम/ Vs. North Oak,Sanjauli, Shimla Himachal Pradesh - 171006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Bbndp-5738-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & 5. आयकर अपील सं. / Ita No.1046/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 6. आयकर अपील सं. / Ita No.1047/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 7. आयकर अपील सं. / Ita No.1048/Chandi/2025

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) - Ld. DR
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 271ASection 69A

unexplained money u/s 69A in the hands of the assessee whereas corresponding substantive addition was made in the hands of Shri Inder Kalta. Upon further appeal, Ld. CIT(A) deleted the protective addition since the addition of alleged on-money for Rs.230 Lacs and gift of Rs.88 Lacs and transfer of Rs.13 Lacs to Smt. Ranjana Kalta stood confirmed during

INDER KALTA,SHIMLA vs. DCIT/ACIT(CENTRAL) , SHIMLA

Appeals stand partly allowed

ITA 1048/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh08 Apr 2026AY 2023-24

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1056/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं./ Ita No.1057/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 3. आयकर अपील सं./ Ita No.1060/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं./ Ita No.1058/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Smt. Ranjana Kumari / Kalta Dcit/Acit (Central) Kalta Niwas (Near Sharma Niwas) Shimla बनाम/ Vs. North Oak,Sanjauli, Shimla Himachal Pradesh - 171006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Bbndp-5738-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & 5. आयकर अपील सं. / Ita No.1046/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 6. आयकर अपील सं. / Ita No.1047/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 7. आयकर अपील सं. / Ita No.1048/Chandi/2025

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) - Ld. DR
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 271ASection 69A

unexplained money u/s 69A in the hands of the assessee whereas corresponding substantive addition was made in the hands of Shri Inder Kalta. Upon further appeal, Ld. CIT(A) deleted the protective addition since the addition of alleged on-money for Rs.230 Lacs and gift of Rs.88 Lacs and transfer of Rs.13 Lacs to Smt. Ranjana Kalta stood confirmed during

RANJANA KUMARI,SHIMLA vs. DCIT/ACIT(CENTRAL) , SHIMLA

Appeals stand partly allowed

ITA 1058/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh08 Apr 2026AY 2023-24

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1056/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं./ Ita No.1057/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 3. आयकर अपील सं./ Ita No.1060/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं./ Ita No.1058/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Smt. Ranjana Kumari / Kalta Dcit/Acit (Central) Kalta Niwas (Near Sharma Niwas) Shimla बनाम/ Vs. North Oak,Sanjauli, Shimla Himachal Pradesh - 171006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Bbndp-5738-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & 5. आयकर अपील सं. / Ita No.1046/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 6. आयकर अपील सं. / Ita No.1047/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 7. आयकर अपील सं. / Ita No.1048/Chandi/2025

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) - Ld. DR
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 271ASection 69A

unexplained money u/s 69A in the hands of the assessee whereas corresponding substantive addition was made in the hands of Shri Inder Kalta. Upon further appeal, Ld. CIT(A) deleted the protective addition since the addition of alleged on-money for Rs.230 Lacs and gift of Rs.88 Lacs and transfer of Rs.13 Lacs to Smt. Ranjana Kalta stood confirmed during

KALTA LIQUORS,SHIMLA vs. DCIT/ACIT(CENTRAL) , SHIMLA

Appeals stand partly allowed

ITA 1051/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh08 Apr 2026AY 2023-24

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1056/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं./ Ita No.1057/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 3. आयकर अपील सं./ Ita No.1060/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं./ Ita No.1058/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Smt. Ranjana Kumari / Kalta Dcit/Acit (Central) Kalta Niwas (Near Sharma Niwas) Shimla बनाम/ Vs. North Oak,Sanjauli, Shimla Himachal Pradesh - 171006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Bbndp-5738-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & 5. आयकर अपील सं. / Ita No.1046/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 6. आयकर अपील सं. / Ita No.1047/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 7. आयकर अपील सं. / Ita No.1048/Chandi/2025

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) - Ld. DR
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 271ASection 69A

unexplained money u/s 69A in the hands of the assessee whereas corresponding substantive addition was made in the hands of Shri Inder Kalta. Upon further appeal, Ld. CIT(A) deleted the protective addition since the addition of alleged on-money for Rs.230 Lacs and gift of Rs.88 Lacs and transfer of Rs.13 Lacs to Smt. Ranjana Kalta stood confirmed during

MANOHAR LAL AHUJA, YAMUNA NAGAR,HARYANA vs. DCIT, CIRCLE YAMUNNAGAR JAO ITO WARD-1, YAMUNANAGAR, HARYANA

The appeal stands partly allowed

ITA 438/CHANDI/2025[2017-2018]Status: DisposedITAT Chandigarh16 Sept 2025AY 2017-2018

Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Dr Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 115BSection 133ASection 143(3)Section 2

unexplained money. Accordingly, higher tax rate of 60% was applied on this surrender. 2.3 The assessee claimed salary & wages, freight, repair & maintenance expenses aggregating to Rs.38.20 Lacs in support of which the assessee furnished ledger extracts but without supporting bills and vouchers. The Ld. AO made lump sum disallowance

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

ITA 766/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh27 Feb 2025AY 2015-16

money u/s 69A of the Act based on documents seized from the residence of Sh. Rajesh Kumar?\n12. Whether on facts and circumstances of the case the Ld. CIT(A) was justified in deleting addition of Rs.7,36,09 500/- made by the AO on account of unexplained expenditure u/s 69C of the Act based on documents seized from

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

ITA 768/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh27 Feb 2025AY 2014-15

money u/s 69A of the Act based on documents seized from the residence of Sh. Rajesh Kumar?\n12. Whether on facts and circumstances of the case the Ld. CIT(A) was justified in deleting addition of Rs.7,36,09 500/- made by the AO on account of unexplained expenditure u/s 69C of the Act based on documents seized from

DSG PAPERS PVT LTD #6, GREEN VIEW COLONY,PATIALA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE PATIALA, PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

ITA 788/CHANDI/2023[2020-2021]Status: DisposedITAT Chandigarh27 Feb 2025AY 2020-2021

money u/s 69A of the Act based on documents seized from the residence of Sh. Rajesh Kumar?\n12. Whether on facts and circumstances of the case the Ld. CIT(A) was justified in deleting addition of Rs.7,36,09 500/- made by the AO on account of unexplained expenditure u/s 69C of the Act based on documents seized from

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid direction

ITA 760/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh27 Feb 2025AY 2018-19

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

money u/s 69A of the Act based on documents seized from the residence of Sh. Rajesh Kumar? 12. Whether on facts and circumstances of the case the Ld. CIT(A) was justified in deleting addition of Rs.7,36,09 500/- made by the AO on account of unexplained expenditure u/s 69C of the Act based on documents seized from

DEPUTY COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid direction

ITA 18/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh27 Feb 2025AY 2020-21

money u/s 69A of the Act based on documents seized from the residence of Sh. Rajesh Kumar?\n\n12. Whether on facts and circumstances of the case the Ld. CIT(A) was justified in deleting addition of Rs.7,36,09 500/- made by the AO on account of unexplained expenditure u/s 69C of the Act based on documents seized from

MOHAN LAL BHAPTA,SHIMLA vs. INCOME TAX OFFICER- WARD RAMPUR, RAMPUR

In the result, appeal of the Assessee is allowed

ITA 288/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh12 Nov 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member)

For Appellant: Shri Parveen Sharma, Advocate (Virtual)For Respondent: Shri Vinod Kumar Chaudhary, JCIT, Sr. DR
Section 115BSection 143(3)Section 250Section 271ASection 69A

unexplained money u/s 69A, taxed u/s 115BBE, and initiated penalty u/s 271AAC(1). 3 5. Feeling aggrieved by the order of the Assessing Officer, the assessee preferred the appeal before the Ld. CIT(A) .The Ld. CIT(A) concurred with the AO, holding that the assessee’s claim of keeping Rs.11,10,000/- in hand was improbable. It was observed

THE KHOJKIPUR PRIMARY AGRICULTURE COOPERATIVE SOCIETY LTD.,AMBALA vs. ITO, WARD-5, AMBALA

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 865/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh28 Aug 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./Ita No 865/Chd/2023 "नधा"रण वष" / Assessment Year : 2017-18 The Khojkipur Primary Agriculture Vs. The Ito, Cooperataive Society Ltd. Ward-5, Vpo Khojkipur, Ambala District Ambala, Haryana "थायीलेखासं./Pan No: Aadat5290K अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Jaspal Sharma, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr.DR
Section 250Section 26Section 68

unexplained money of the assessee. I am unable to understand the rationale in the view taken by A.O. I noticed that the AO has invoked the provisions of sec.68 of the Act for making this addition. I also noticed that the assessee has also complied with the requirements of sec.68 of the Act. The AO has also not stated that