THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

reopening and the issue of carry forward of excess expenditure over the income in the subsequent year. The learned CIT(A), however, allowed ground no. 3 pertaining to claim of the assessee of the deposit in the bank being treated as application of income for charitable purposes. A perusal of the order of learned CIT(A) shows that

THE VED PRAKASH MUKAND LAL EDUCATIONAL SOCIETY,YAMUNANAGAR vs. DCIT, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

reopening and the issue of carry forward of excess expenditure over the income in the subsequent year. The learned CIT(A), however, allowed ground no. 3 pertaining to claim of the assessee of the deposit in the bank being treated as application of income for charitable purposes. A perusal of the order of learned CIT(A) shows that

DEPUTY COMMISSIONER OF INCOME TAX, YAMUNANAGAR vs. M/S THE VED PARKASH MUKAND LAL, YAMUNANAGAR

In the result, the assessee’s appeals, for both the years, stand dismissed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

reopening and the issue of carry forward of excess expenditure over the income in the subsequent year. The learned CIT(A), however, allowed ground no. 3 pertaining to claim of the assessee of the deposit in the bank being treated as application of income for charitable purposes. A perusal of the order of learned CIT(A) shows that

MAHAKALI DEVELOPERS AND RESORTS PRIVATE LIMITED,SCF vs. PCIT PATIALA, AAYKAR BHAWAN

Appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

reopened the assessments and who ultimately passed the re-assessment orders under Section 147 read with Section 144 on 23.03.2022 for both the years. The ld. CIT harboured a belief that assessment orders in both the assessment years are erroneous and have caused a prejudice to the interests of Revenue. Therefore, action under Section 263 is required to be taken

SH. SHAMSHER SINGH,PATIALA vs. ACIT, CENTRAL CIRCLE-2, CHANDIGARH

In the result, the appeals of the assessees stand allowed

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )

reopening u/s 153A beyond six years but not later than ten years can only be made where the AO has documents/evidence in his possession revealing the escapement of income for relevant assessment years and he is satisfied that income escaped assessment with respect to the relevant assessment year is likely to Rs. 50 lacs or more. 6.1. The satisfaction

SH. SARANJIT SINGH,PATIALA vs. ACIT, CENTRAL CIRCLE -2, CHANDIGARH

In the result, the appeals of the assessees stand allowed

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )

reopening u/s 153A beyond six years but not later than ten years can only be made where the AO has documents/evidence in his possession revealing the escapement of income for relevant assessment years and he is satisfied that income escaped assessment with respect to the relevant assessment year is likely to Rs. 50 lacs or more. 6.1. The satisfaction

SH. SARANJIT SINGH,PATIALA vs. ACIT, CENTRAL CIRCLE -2, CHANDIGARH

In the result, the appeals of the assessees stand allowed

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )

reopening u/s 153A beyond six years but not later than ten years can only be made where the AO has documents/evidence in his possession revealing the escapement of income for relevant assessment years and he is satisfied that income escaped assessment with respect to the relevant assessment year is likely to Rs. 50 lacs or more. 6.1. The satisfaction

SH. SHAMSHER SINGH,PATIALA vs. ACIT, CENTRAL CIRCLE-2, CHANDIGARH

In the result, the appeals of the assessees stand allowed

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )

reopening u/s 153A beyond six years but not later than ten years can only be made where the AO has documents/evidence in his possession revealing the escapement of income for relevant assessment years and he is satisfied that income escaped assessment with respect to the relevant assessment year is likely to Rs. 50 lacs or more. 6.1. The satisfaction

INCOME TAX OFFICER, MOHALI PUNJAB vs. TAJ LAND DEVELOPEFRS AND PROMOTERS PRIVATE LIMITED , SECTOR MOHALI PUNJAB

In the result, appeal is dismissed

House No. 2129,\nJal Vayu Vihar, Sector 67, Mohali.\n\nआयकर अपील सं./ ITA No. 606/CHD/2024\nनिर्धारण वर्ष / Assessment Year: 2011-12\n\nस्थायी लेखा सं./PAN NO: AADCT0998G\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\n\nAssessee by:\nShri Sudhir Sehgal, Advocate\nRevenue by :\nSmt. Kusum Bansal, CIT DR\n\nDate of Hearing\n:\n23.07.2025\nDate of Pronouncement :\n22.09.2025\n\nPHYSICAL HEARING

RAJANDEEP KAUR,CHANDIGARH vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH

In the result, Assessee’s appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 327/Chd/2024 "नधा"रण वष" / Assessment Year : 2015-16 Rajandeep Kaur, Vs. The Pcit,-1, House No. 1556, बनाम Chandigarh Pushpak Complex, Sector 49 B, Chandigarh "थायी लेखा सं./Pan No: Arfpk6582P अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.11.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 27.11.2024

House No. 1556, बनाम Chandigarh Pushpak Complex, Sector 49 B, Chandigarh "थायी लेखा सं./PAN No: ARFPK6582P अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( HYBRID HEARING ) "नधा"रती क" ओर से/Assessee by : Shri Parikshit Aggarwal, CA राज"व क" ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR सुनवाई क" तार"ख/Date of Hearing : 25.11.2024 उदघोषणा क" तार"ख/Date

ADITI AGGARWAL,AMBALA CANTT vs. PR.CIT, PANCHKULA

In the result, appeal of the Assessee is allowed

Bench: Or At The Time Of Hearing Of Case.

reopened being 3 co- owners as per this agreement to sell and assessment were completed by their respective assessing officers, reference was made to page nos. 45 to 46 and 47 to 48 which are the copies of assessment orders of Smt. Monica and Smt. Swati respectively. 6.2 It was further stated that subsequent to the assessment, audit objections were

MAHAKALI DEVELOPERS AND RESORTS PRIVATE LIMITES,SCF , IST FLOOR vs. PCIT PATIALA, AAYKAR BHAWAN PATIALA

The appeals are allowed

reopened the assessments and who\nultimately passed the re-assessment orders under Section\n147 read with Section 144 on 23.03.2022 for both the years.\nThe ld. CIT harboured a belief that assessment orders in\nboth the assessment years are erroneous and have caused a\nprejudice to the interests of Revenue. Therefore, action\nunder Section 263 is required to be taken

ITO, WARD 6(1), MOHALI vs. AMARDEEP SINGH HIRA, CHANDIGARH

In the result, appeal of the Revenue is partly allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

House No. 1642, Sector 7, Chandigarh. "थायी लेखा सं./PAN NO: AAFPH8242L Appellant Respondent Revenue by : Shri Rohit Sharma, CIT DR Assessee by : None Date of Hearing : 10.03.2025 Date of Pronouncement : 12.03.2025 VIRTUAL HEARING O R D E R PER RAJPAL YADAV, VP The Revenue is in appeal before the Tribunal against the order of the ld.Commissioner of Income

SIMAR KAUR,KURUKSHETRA vs. ACIT, CIRCLE, KURUKSHETRA

In the result, the appeal of the assessee is allowed

reopening of the assessment in case of the assessee. Thus, the proceedings initiated u/s 147 based on such mechanical satisfaction are also void ab initio. Reliance in this regard is placed on the judgements of: Hon'ble MP High Court in the case of CIT vs S. Govanka Lime and Chemical Ltd reported at [2015] 56 taxmann.com 390 (Madhya Pradesh

SH. SATNAM SINGH,MOHALI vs. ITO, WARD 6(4), MOHALI

In the result, both the appeals of the Assessee are allowed

Bench: Shri Mahavir Singh & Shri Krinwant Sahay

reopening of the assessment in both the appeals. The ld. Counsel for the Assessee stated the facts that in Appeal No. 282/Chd/2023, the assessment was framed by the Income Tax Officer, Ward 6 (4), Mohali by order dated 25.11.2019 passed u/s 144 r.w.s. 147 of the Income Tax Act, 1961 for the reason that the Assessee has deposited cash

SH. SATNAM SINGH,MOHALI vs. ITO, WARD 6(1), MOHALI

In the result, both the appeals of the Assessee are allowed

Bench: Shri Mahavir Singh & Shri Krinwant Sahay

reopening of the assessment in both the appeals. The ld. Counsel for the Assessee stated the facts that in Appeal No. 282/Chd/2023, the assessment was framed by the Income Tax Officer, Ward 6 (4), Mohali by order dated 25.11.2019 passed u/s 144 r.w.s. 147 of the Income Tax Act, 1961 for the reason that the Assessee has deposited cash

M/S GREATER MOHALI AREA DEVELOPMENT AUTHORITY,MOHALI vs. DCIT, C-6(1), MOHALI

In the result; the appeals filed by the assessee in ITA

assessment proceedings have been quashed.” 5. Taking us through the facts of the case the Ld.Counsel for the assessee drew our attention to para 6 of CIT(A)’s order wherein a brief history of the activities undertaken by the assessee alongwith objects clause was stated as under: “6. Before adjudicating the issues raised by the assessee, it would

M/S GREATER MOHALI AREA DEVELOPMENT AUTHORITY,MOHALI vs. DCIT, C-6(1), MOHALI

In the result; the appeals filed by the assessee in ITA

assessment proceedings have been quashed.” 5. Taking us through the facts of the case the Ld.Counsel for the assessee drew our attention to para 6 of CIT(A)’s order wherein a brief history of the activities undertaken by the assessee alongwith objects clause was stated as under: “6. Before adjudicating the issues raised by the assessee, it would

DCIT, C-6(1), MOHALI vs. M/S GREATER MOHALI AREA DEVELOPMENT AUTHORITY, MOHALI

In the result; the appeals filed by the assessee in ITA

assessment proceedings have been quashed.” 5. Taking us through the facts of the case the Ld.Counsel for the assessee drew our attention to para 6 of CIT(A)’s order wherein a brief history of the activities undertaken by the assessee alongwith objects clause was stated as under: “6. Before adjudicating the issues raised by the assessee, it would