DEVI DAYAL,KAITHAL vs. INCOME TAX OFFICER, WARD-1 , KAITHAL

In the result, appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 899/Chd/2024 "नधा"रण वष" / Assessment Year: 2008-09 Shri Devi Dayal, Vs The Ito, Pundri Anaj Mandi, Ward – 1, Kaithal-Haryana 136026. Kaithal. "थायी लेखा सं./Pan No: Aajpd5851H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca & Ms. Shruti Khandelwal, Advocate Revenue By : Shri Manav Bansal, Cit, Dr Date Of Hearing : 30.07.2025 Date Of Pronouncement : 08.09.2025

105 to 112 of the Paper Book. According to this Agreement also, no development could have been taken place and ultimately land owners entered into a Collaboration Agreement with M/s Uppal Housing Ltd. on 29.08.2007 but rights under this Agreement were also further assigned to M/s Uppal Buildtech Pvt. Ltd. who ultimately sold the developed area and assessee has recognized

SH. SUNIL KUMAR BATTA,PANCHKULALA vs. PR.CIT, PANCHKULA

The appeal of the assessee stands allowed

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकरअपीलसं./Ita No.47/Chd/2021 "नधा"रणवष" / Assessment Year :2011-12

105, Sarv Priya Housing Society, Exotic Heights, Zirakpur, Mohali wherein he had been residing for the past 10-11 years and even the income tax returns were being filed showing this address only. He drew our attention to copy of acknowledgement of the ITR for the captioned year to demonstrate that the said return also contained the address of Sarv

AJMER SINGH,MOHALI vs. ITO, W-6(5), MOHAL

In the result, the appeal of the Revenue is dismissed

Bench: Disposal Of Appeal.”

House No. 85, Village Rai Pur Kalan Kharar, SAS Nagar, Mohali "थायी लेखा सं./PAN NO: CWJPS6206H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई क" तारीख/Date of Hearing : 06/02/2024 उदघोषणा क" तारीख/Date of Pronouncement : 03/05/2024 आदेश

AJMER SINGH,MOHALI vs. ITO, W-6(5), MOHAL

In the result, the appeal of the Revenue is dismissed

Bench: Disposal Of Appeal.”

House No. 85, Village Rai Pur Kalan Kharar, SAS Nagar, Mohali "थायी लेखा सं./PAN NO: CWJPS6206H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई क" तारीख/Date of Hearing : 06/02/2024 उदघोषणा क" तारीख/Date of Pronouncement : 03/05/2024 आदेश

ITO, W-6(5), MOHALI vs. SMT. GURDEV KAUR, KHARAR

In the result, the appeal of the Revenue is dismissed

Bench: Disposal Of Appeal.”

House No. 85, Village Rai Pur Kalan Kharar, SAS Nagar, Mohali "थायी लेखा सं./PAN NO: CWJPS6206H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई क" तारीख/Date of Hearing : 06/02/2024 उदघोषणा क" तारीख/Date of Pronouncement : 03/05/2024 आदेश

DCIT, CIRCLE, PATIALA vs. M/S PUNJAB STATE POWER CORPORATION LTD., PATIALA

In the result, ground no. 1 & 3 of the Revenue’s appeal is allowed and ground no

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

house property' and not `business income'. Thus it can be seen that once the conditions of section 22 are satisfied, the income has to be classified under that head and other matters, even if having some bearing, go out of consideration. Similarly an income to come with the ambit of Chapter IV-E, it is fundamental that it should

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

Housing Board Colony,\nAmbala City-134003, Haryana\nस्थायी लेखा सं./ PAN NO: BZWPS3748D\nअपीलार्थी/Appellant\n\nप्रत्यर्थी / Respondent\n\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\n\nITO,\nआयकर अपील सं. / ITA No. 615 /Chd/2023\nनिर्धारण वर्ष / Assessment Year: 2018-19\n\nWard-5(5), Chandigarh\nबनाम\nAvtar Singh

TARLOCHAN SINGH ,BHAWANIGARH vs. DCIT, CENTRAL CIRCLE, PATIALA

In the result, the appeal of the assessee is partly allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

105- CIT Vs Satyapalan. (iii) 251 ITR 671- CIT Vs Mahim. (iv) In Gaurish Steels (P) Ltd Vs ACIT (2015) 43 ITR (Tribunal) 414 Chandigarh ITAT held, " Nowhere in his order the Assessing Officer has been able to bring on record the fact that the income surrendered during the course of survey was not out of the business of assessee

M/S SATWANT AGRO ENGINEERS,BHAWANIGARH vs. DCIT, CENTRAL CIRCLE, PATIALA

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

house property, profits and gains of business or profession, or capital gains, nor is it income from "other sources" because the provisions of sections 69,69A, 69B and 69C treat unexplained investment, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

Housing Board Colony,\nAmbala City-134003, Haryana\nस्थायी लेखा सं./ PAN NO: BZWPS3748D\nअपीलार्थी/Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nITO,\nआयकर अपील सं. / ITA No. 615 /Chd/2023\nनिर्धारण वर्ष / Assessment Year: 2018-19\nWard-5(5), Chandigarh\nस्थायी लेखा सं./PAN NO: ARFPS1284A\nअपीलार्थी

SH. GULSHAN KUMAR PROP. G.K. RESORTS,LUDHIANA vs. DCIT CIRCLE-2, LUDHIANA

In the result, the appeal of the assessee is allowed

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavsh. Gulshan Kumar बनाम Deputy Commissioner Of Prop. G. K. Resorts House No. 3, Income Tax, Central Circle-2, Agar Nagar Extension, Ferospur Ludhiana Road, Ludhiana 1410212, Punjab "थायी लेखा सं./Pan No: Aaqpk1200Q

105) Total 1,09,54,491/- Less; Other Deposits – 1,40,620/- Less: Total Deposits- 13,74,000/- 15,14,619/- (As per bank statement) Closing Balance as on 31.03.2016 94,39,871/- 5. It was submitted that the Assessing Officer has stated that the opening balance of Rs. 94.39 lacs as on 01.04.2016 is unverifiable and without any documentary

BALVINDER SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD

Housing Board Colony,\nAmbala City-134003, Haryana\nThe ITO\nAmbala Cantt\nबनाम\nप्रत्यर्थी / Respondent\nस्थायी लेखा सं./ PAN NO: BZWPS3748D\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nITO,\nआयकर अपील सं. / ITA No. 615 /Chd/2023\nनिर्धारण वर्ष / Assessment Year: 2018-19\nWard-5(5), Chandigarh\nबनाम\nAvtar

BISHAN CHAND,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5 (5), CHANDIGARH, CHANDIGARH

Housing Board Colony,\nAmbala City-134003, Haryana\nस्थायी लेखा सं./ PAN NO: BZWPS3748D\nअपीलार्थी/Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nITO,\nआयकर अपील सं. / ITA No. 615 /Chd/2023\nनिर्धारण वर्ष / Assessment Year: 2018-19\nWard-5(5), Chandigarh\nस्थायी लेखा सं./PAN NO: ARFPS1284A\nअपीलार्थी

SH. RAM LAL,CHANDIGARH vs. ITO, WARD-6(1), CHANDIGARH

Housing Board Colony,\nAmbala City-134003, Haryana\nबनाम\nAmbala Cantt\nस्थायी लेखा सं./ PAN NO: BZWPS3748D\nअपीलार्थी/Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nITO,\nआयकर अपील सं. / ITA No. 615 /Chd/2023\nनिर्धारण वर्ष / Assessment Year: 2018-19\nWard-5(5), Chandigarh\nबनाम\nAvtar Singh\nVill

SH. AMRIK SINGH,PANCHKULA vs. ITO, WARD-2, PANCHKULA

Housing Board Colony,\nAmbala City-134003, Haryana\nस्थायी लेखा सं./ PAN NO: BZWPS3748D\nअपीलार्थी/Appellant\nबनाम\nAmbala Cantt\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 615 /Chd/2023\nनिर्धारण वर्ष / Assessment Year: 2018-19\nITO,\nWard-5(5), Chandigarh\nस्थायी लेखा सं./PAN

HARMALA,CHANDIGARH vs. ITO, WARD 1(1), NANGAL

Housing Board Colony,\nAmbala City-134003, Haryana\nस्थायी लेखा सं./ PAN NO: BZWPS3748D\nअपीलार्थी/Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nITO,\nआयकर अपील सं. / ITA No. 615 /Chd/2023\nनिर्धारण वर्ष / Assessment Year: 2018-19\nWard-5(5), Chandigarh\nस्थायी लेखा सं./PAN NO: ARFPS1284A\nअपीलार्थी

INCOME TAX OFFICER, AMBALA vs. NACHHATAR SINGH, AMBALA CANTT

Housing Board Colony,\nAmbala City-134003, Haryana\nस्थायी लेखा सं./ PAN NO: BZWPS3748D\nअपीलार्थी/Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by : Shri Manav Bansal, CIT, DR\nITO,\nआयकर अपील सं. / ITA No. 615 /Chd/2023\nनिर्धारण वर्ष / Assessment Year: 2018-19\nWard-5(5), Chandigarh\nबनाम\nAvtar Singh\nVill: Kaimbwala, Nayagaon\nChandigarh

SAMAY SINGH,YAMUNANAGAR vs. ITO-WARD (5), YAMUNANAGAR

Housing Board Colony,\nAmbala City-134003, Haryana\nस्थायी लेखा सं./ PAN NO: BZWPS3748D\nअपीलार्थी/Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nITO,\nआयकर अपील सं. / ITA No. 615 /Chd/2023\nनिर्धारण वर्ष / Assessment Year: 2018-19\nWard-5(5), Chandigarh\nस्थायी लेखा सं./PAN NO: ARFPS1284A\nअपीलार्थी