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36 results for “house property”+ Section 109clear

Sorted by relevance

Delhi539Karnataka535Mumbai363Bangalore215Jaipur76Hyderabad68Kolkata64Cochin58Calcutta54Chennai46Telangana44Raipur37Indore37Chandigarh36Ahmedabad34Visakhapatnam27Pune25Nagpur25Lucknow24Cuttack11Rajasthan9Surat9SC7Guwahati6Rajkot5Orissa4Varanasi4Agra2Allahabad2Amritsar2Patna2Ranchi1Jodhpur1Gauhati1Andhra Pradesh1

Key Topics

Section 26354Section 143(3)46Section 13(3)24Section 143(2)22Section 69A20Addition to Income19Exemption12Section 14811Section 148B10

SH.ASHOK KUMAR GUPTA,LUDHIANA vs. PR.CIT-1, LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 35/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh30 Nov 2022AY 2016-17
For Appellant: Shri. Pankaj Bhalla, C.AFor Respondent: Smt. Kusum, CIT DR
Section 143(2)Section 143(3)Section 263Section 54

property. It was accordingly submitted that a new construction of house has been done from scratch. Without prejudice, it was submitted that even if it is assumed that the new construction has not been done, it is a case of renovation therein also the assessee is entitled to exemption under section 54 of the Act. In support, the reliance

SANJEEV KUMAR GOYAL,FATEHABAD vs. DCIT, CC-2, LUDHIANA

Showing 1–20 of 36 · Page 1 of 2

Section 12710
Penalty10
Limitation/Time-bar4

In the result, the appeal of the assesse is allowed

ITA 80/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh22 May 2024AY 2019-20

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By The Order Of The Ld. Cit(A) Dt. 20/01/2023 In Appeal No. 10853/2018-19/It/Cit(A)-5/Ldh/2021-22 For The A.Y. 2019-20 Under Section 250(6) Of The Income Tax Act, 1961 Which Was Dismissed. Therefore The Present Second Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against The Aforesaid Order Dt. 20/01/2023 Which Is Hereinafter Referred To As The Impugned Order.

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishaba Marwaha, C.AFor Respondent: Shri Dharamvir, JCIT, Sr. DR
Section 143(2)Section 250(6)Section 253Section 68

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

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

Section 271AAC. 10. The Appellant craves leave to add to, amend, alter, delete, modify or substitute any of the above grounds. 2. During the course of hearing before us, Ld. AR argued only on the merits of quantum additions and stated that the assessee is not pressing its respective legal grounds in all the appeals. Therefore, the respective legal grounds

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

Section 271AAC. 10. The Appellant craves leave to add to, amend, alter, delete, modify or substitute any of the above grounds. 2. During the course of hearing before us, Ld. AR argued only on the merits of quantum additions and stated that the assessee is not pressing its respective legal grounds in all the appeals. Therefore, the respective legal grounds

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

Section 271AAC. 10. The Appellant craves leave to add to, amend, alter, delete, modify or substitute any of the above grounds. 2. During the course of hearing before us, Ld. AR argued only on the merits of quantum additions and stated that the assessee is not pressing its respective legal grounds in all the appeals. Therefore, the respective legal grounds

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

Section 271AAC. 10. The Appellant craves leave to add to, amend, alter, delete, modify or substitute any of the above grounds. 2. During the course of hearing before us, Ld. AR argued only on the merits of quantum additions and stated that the assessee is not pressing its respective legal grounds in all the appeals. Therefore, the respective legal grounds

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

Section 271AAC. 10. The Appellant craves leave to add to, amend, alter, delete, modify or substitute any of the above grounds. 2. During the course of hearing before us, Ld. AR argued only on the merits of quantum additions and stated that the assessee is not pressing its respective legal grounds in all the appeals. Therefore, the respective legal grounds

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

Section 271AAC. 10. The Appellant craves leave to add to, amend, alter, delete, modify or substitute any of the above grounds. 2. During the course of hearing before us, Ld. AR argued only on the merits of quantum additions and stated that the assessee is not pressing its respective legal grounds in all the appeals. Therefore, the respective legal grounds

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

Section 271AAC. 10. The Appellant craves leave to add to, amend, alter, delete, modify or substitute any of the above grounds. 2. During the course of hearing before us, Ld. AR argued only on the merits of quantum additions and stated that the assessee is not pressing its respective legal grounds in all the appeals. Therefore, the respective legal grounds

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

Section 271AAC. 10. The Appellant craves leave to add to, amend, alter, delete, modify or substitute any of the above grounds. 2. During the course of hearing before us, Ld. AR argued only on the merits of quantum additions and stated that the assessee is not pressing its respective legal grounds in all the appeals. Therefore, the respective legal grounds

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

Section 271AAC. 10. The Appellant craves leave to add to, amend, alter, delete, modify or substitute any of the above grounds. 2. During the course of hearing before us, Ld. AR argued only on the merits of quantum additions and stated that the assessee is not pressing its respective legal grounds in all the appeals. Therefore, the respective legal grounds

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

Section 271AAC. 10. The Appellant craves leave to add to, amend, alter, delete, modify or substitute any of the above grounds. 2. During the course of hearing before us, Ld. AR argued only on the merits of quantum additions and stated that the assessee is not pressing its respective legal grounds in all the appeals. Therefore, the respective legal grounds

SH. RAVINANDAN KUMAR,LUDHIANA vs. ACIT, C-7, LUDHIANA

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

ITA 21/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh14 Jun 2021AY 2014-15
For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Ashok Khanna, Addl.CIT
Section 143(3)Section 250(6)Section 57

Properties arid vancnA other personal Unsecured Loans It is a landmark principle that money has no colour and entire money of the Assessee, coming from any source, comes m a common kitty. It should De the discretion of the Assessee that where he had applied his sources The above Investment in M/s Rahul Sales is his personal Investment, whereas

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds