M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

Housing Projects Ltd. 343 ITR 329 (Del); and iv) PCIT V Delhi Airport Metro Express (P) Ltd. 398 ITR 8 (Del) 13.10 Moreover, as noted, where two views are possible and the AO has taken a view with which the CIT/PCIT does not agree, the assessment order cannot be termed as erroneous and prejudicial to the interests of the Revenue

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

House No. 327, Baldev Singh Rohtak Number Dar Wali Gali, Ward No. 4, Khairpur, Sirsa, Haryana, 125055 "ायी लेखा सं./PAN NO: AQPPS9488M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 286 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Arvail Singh बनाम The Pr. CIT 142A, D.C. Colony, Barnala Road, Rohtak Najdelan Kalan, Sirsa-125055, Haryana "ायी

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

House No. 327, Baldev Singh Rohtak Number Dar Wali Gali, Ward No. 4, Khairpur, Sirsa, Haryana, 125055 "ायी लेखा सं./PAN NO: AQPPS9488M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 286 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Arvail Singh बनाम The Pr. CIT 142A, D.C. Colony, Barnala Road, Rohtak Najdelan Kalan, Sirsa-125055, Haryana "ायी

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

House No. 327, Baldev Singh Rohtak Number Dar Wali Gali, Ward No. 4, Khairpur, Sirsa, Haryana, 125055 "ायी लेखा सं./PAN NO: AQPPS9488M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 286 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Arvail Singh बनाम The Pr. CIT 142A, D.C. Colony, Barnala Road, Rohtak Najdelan Kalan, Sirsa-125055, Haryana "ायी

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

House No. 327, Baldev Singh Rohtak Number Dar Wali Gali, Ward No. 4, Khairpur, Sirsa, Haryana, 125055 "ायी लेखा सं./PAN NO: AQPPS9488M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 286 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Arvail Singh बनाम The Pr. CIT 142A, D.C. Colony, Barnala Road, Rohtak Najdelan Kalan, Sirsa-125055, Haryana "ायी

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

House No. 327, Baldev Singh Rohtak Number Dar Wali Gali, Ward No. 4, Khairpur, Sirsa, Haryana, 125055 "ायी लेखा सं./PAN NO: AQPPS9488M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 286 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Arvail Singh बनाम The Pr. CIT 142A, D.C. Colony, Barnala Road, Rohtak Najdelan Kalan, Sirsa-125055, Haryana "ायी

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

House No. 327, Baldev Singh Rohtak Number Dar Wali Gali, Ward No. 4, Khairpur, Sirsa, Haryana, 125055 "ायी लेखा सं./PAN NO: AQPPS9488M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 286 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Arvail Singh बनाम The Pr. CIT 142A, D.C. Colony, Barnala Road, Rohtak Najdelan Kalan, Sirsa-125055, Haryana "ायी

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

House No. 327, Baldev Singh Rohtak Number Dar Wali Gali, Ward No. 4, Khairpur, Sirsa, Haryana, 125055 "ायी लेखा सं./PAN NO: AQPPS9488M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 286 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Arvail Singh बनाम The Pr. CIT 142A, D.C. Colony, Barnala Road, Rohtak Najdelan Kalan, Sirsa-125055, Haryana "ायी

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

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

INCOME TAX OFFICER, WARD-5(5), CHANDIGARH, CHANDIGARH vs. AVTAR SINGH, VILLAGE- KAIMBWALA

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, INCOME TAX OFFICE BARNALA vs. LAKHVIR SINGH, GRAIN MARKET, BARNALA

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

RANJEET SINGH KHUBBER,AMBALA vs. ITO, WARD 2, AMBALA

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. PARGAT SINGH,PANIPAT vs. ITO, WARD -1, KAITHAL

194A.\n6.\nIt was further stated that in the original return the assessee had\ninadvertently offered the said interest amount to tax, however, upon realising\nthat the interest received was interest u/s 28 of the Land Acquisition Act,\n1894, being part of compensation and exempt u/s 10(37) of the Income-tax\nAct, he revised the return and withdrew

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

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

SH. KULBIR SINGH S/O SH. JAGIR SINGH,PINJORE vs. ITO, WARD 2, PANCHKULA

Housing Board Colony,\nAmbala City-134003, Haryana\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\nस्थायी लेखा सं./PAN NO: ARFPS1284A\nअपीलार्थी

M/S YOGRAJ CHAUDHARY,YAMUNA NAGAR vs. ITO, WARD-5, YAMUNA NAGAR

Housing Board Colony,\nAmbala City-134003, Haryana\nस्थायी लेखा सं./ PAN NO: BZWPS3748D\nअपीलार्थी/Appellant\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\nबनाम\nAvtar Singh\nVill: Kaimbwala, Nayagaon\nChandigarh\nस्थायी लेखा सं./PAN NO: ARFPS1284A\nअपीलार्थी/Appellant