SHOBHA SHARMA,SIRSA vs. ITO-WARD-3, SIRSA

In the result, appeal of the assessee is allowed

19,00,000/- 25.03.2011 10,87,000/- 29,87,000/- This amount was transferred in capital gain scheme account No. 31421713928 on 19.09.2011. Later on the amount was utilized to purchase house on 15.11.2011 at New Delhi from Parmod Bhatia… 4.1 The A.O. observed that the assessee had sold the residential property for sale consideration

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

19. A perusal of the above provisions would reveal that section 153C starts with a non-obstante clause which covers the provisions of section 139, 147, 148, 149, 151 and 153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case of a conflict between the provisions of section 153C and the other

DCIT, CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

19. A perusal of the above provisions would reveal that section 153C starts with a non-obstante clause which covers the provisions of section 139, 147, 148, 149, 151 and 153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case of a conflict between the provisions of section 153C and the other

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

19 1882 Act have been omitted. Simultaneously, Section 17 and 49 of the 1908 Act have been amended, clarifying that unless the document containing the contract to transfer for consideration any immovable property (for the purpose of Section 53A of 1882 Act) is registered, it shall not have any effect in law, other than being received as evidence

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, CHANDIGARH , CHANDIGARH vs. MS SCOTT EDIL ADVANCE RESEARCH LABORATOTRIES AND EDUCATION LTD., , CHANDIGARH

19. A perusal of the above provisions would reveal that section 153C starts with a non-obstante clause which covers the provisions of section 139, 147, 148, 149, 151 and 153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case of a conflict between the provisions of section 153C and the other

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

19: Approval u/s 153D.\n4. Since common a nd ide ntica l issue s are inv olved i n mo st of the\nca pt ione d a ppe al s, henc e w e d ee m it appropr iate to adjudic ate the\nma tt er issue wise for the sa ke of br evity and cla rity

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

19: Approval u/s 153D.\n4. Since common a nd ide ntica l issue s are inv olved i n mo st of the\nca pt ione d a ppe al s, henc e w e d ee m it appropr iate to adjudic ate the\nma tt er issue wise for the sa ke of br evity and cla rity

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

19: Approval u/s 153D.\n4. Since common a nd identical issues are involved i n most of the\ncaptioned appea ls, hence we deem it appropriate to adjudicate the\nmatter issue wise for the sake of brevity and clarity.\nIssue 1: No incriminating Material found during the course of search action, hence no\naddition can be made in the cases

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

19: Approval u/s 153D.\n4. Since common and identical issues are involved in most of the\ncaptioned appeals, hence we deem it appropriate to adjudicate the\nmatter issue wise for the sake of brevity and clarity.\nIssue 1: No incriminating Material found during the course of search action, hence no\naddition can be made in the cases in which assessment

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

19: Approval u/s 153D.\n4. Since common and identical issues are involved in most of the\ncaptioned appeals, hence we deem it appropriate to adjudicate the\nmatter issue wise for the sake of brevity and clarity.\nIssue 1: No incriminating Material found during the course of search action, hence no\naddition can be made in the cases in which assessment

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

19: Approval u/s 153D.\n4. Since common a nd identical issues are involved in most of the\ncaptioned appeals, hence we deem it appropriate to adjudicate the\nmatter issue wise for the sake of brevity and clarity.\nIssue 1: No incriminating Material found during the course of search action, hence no\naddition can be made in the cases in which

DCIT, CC 1, CHANDIGARH , CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

The appeals of the revenue are treated as dismissed

19: Approval u/s 153D.\n4. Since common a nd ide ntica l issue s are inv olved i n mo st of the\nca pt ione d a ppe al s, henc e w e d ee m it appropr iate to adjudic ate the\nma tt er issue wise for the sa ke of br evity and cla rity

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

19: Approval u/s 153D.\n4. Since common a nd ident ical issues are involved i n most of the\ncaptioned appeals, hence we deem it appropriate to adjudicate the\nmatter issue wise for the sake of brevity and clarity.\nIssue 1: No incriminating Material found during the course of search action, hence no\naddition can be made in the cases

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

19: Approval u/s 153D.\n4. Since common and identical issues are involved in most of the\ncaptioned appeals, hence we deem it appropriate to adjudicate the\nmatter issue wise for the sake of brevity and clarity.\nIssue 1: No incriminating Material found during the course of search action, hence no\naddition can be made in the cases in which assessment

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

19: Approval u/s 153D.\n4. Since common and identical issues are involved in most of the\ncaptioned appeals, hence we deem it appropriate to adjudicate the\nmatter issue wise for the sake of brevity and clarity.\nIssue 1: No incriminating Material found during the course of search action, hence no\naddition can be made in the cases in which assessment

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

19: Approval u/s 153D.\n4. Since common and identical issues are involved in most of the\ncaptioned appeals, hence we deem it appropriate to adjudicate the\nmatter issue wise for the sake of brevity and clarity.\nIssue 1: No incriminating Material found during the course of search action, hence no\naddition can be made in the cases in which assessment

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

19: Approval u/s 153D.\n4. Since common and identical issues are involved in most of the\ncaptioned appeals, hence we deem it appropriate to adjudicate the\nmatter issue wise for the sake of brevity and clarity.\nIssue 1: No incriminating Material found during the course of search action, hence no\naddition can be made in the cases in which assessment

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

19: Approval u/s 153D.\n4. Since common a nd identical issues are involved i n most of the\ncaptioned appeals, hence we deem it appropriate to adjudicate the\nmatter issue wise for the sake of brevity and clarity.\nIssue 1: No incriminating Material found during the course of search action, hence no\naddition can be made in the cases