SH.H.P.SINGH & OTHERS,MOHALI vs. ITO (TDS-2), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita Nos.236 To 238/Chd/2021 "नधा"रण वष" / Assessment Years :2011-12 & 2012-13 H.P. Singh & Others, बनाम The Ito (Tds-2), 39 West, Chandigarh Maloya, Village Bheloppur, Sector 122, Mohali "थायीलेखासं./Pan No: Aaefh8681G अपीलाथ"/Appellant ""यथ"/Respondent

201(1)/201 (1A) of the Act. Therefore, the grounds of appeal raised by the appellant is hereby dismissed.” 7. It was submitted that in the context of ground Nos. 1 and ground No. 3.2 taken in assessee’s appeal, the provisions of section194C of the Act are not applicable in the instant case since there is no contract executed

SH.H.P.SINGH & OTHERS,MOHALI vs. ITO-WARD-6(4), MOHALI

In the result, the appeal of the assessee is allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita Nos.236 To 238/Chd/2021 "नधा"रण वष" / Assessment Years :2011-12 & 2012-13 H.P. Singh & Others, बनाम The Ito (Tds-2), 39 West, Chandigarh Maloya, Village Bheloppur, Sector 122, Mohali "थायीलेखासं./Pan No: Aaefh8681G अपीलाथ"/Appellant ""यथ"/Respondent

201(1)/201 (1A) of the Act. Therefore, the grounds of appeal raised by the appellant is hereby dismissed.” 7. It was submitted that in the context of ground Nos. 1 and ground No. 3.2 taken in assessee’s appeal, the provisions of section194C of the Act are not applicable in the instant case since there is no contract executed

SH.H.P.SINGH & OTHERS,MOHALI vs. ITO (TDS-2), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita Nos.236 To 238/Chd/2021 "नधा"रण वष" / Assessment Years :2011-12 & 2012-13 H.P. Singh & Others, बनाम The Ito (Tds-2), 39 West, Chandigarh Maloya, Village Bheloppur, Sector 122, Mohali "थायीलेखासं./Pan No: Aaefh8681G अपीलाथ"/Appellant ""यथ"/Respondent

201(1)/201 (1A) of the Act. Therefore, the grounds of appeal raised by the appellant is hereby dismissed.” 7. It was submitted that in the context of ground Nos. 1 and ground No. 3.2 taken in assessee’s appeal, the provisions of section194C of the Act are not applicable in the instant case since there is no contract executed

SH.ANIL DHIWAN S/O SH.A.K.DHWAN vs. DY.COMMISSIONER OF INCOME TAX, MANDI

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Ms. Annapurna Guptash.Anil Dhawan, S/O Sh.A.K.Dhawan, Vs. The D.C.I.T., Moti Bazar, Mandi, Distt. Mandi (H.P.) Circle-Mandi (H.P.) Pan: Aejpd7188M (Appellant) (Respondent)

property of the said Sub- Distributor and such Sub-Distributor is free to sell the same at a price as he deems fit though the maximum price has been fixed by the BSNL with regard to the market condition. The Ld. counsel for the assessee also invited our attention at page 68 of the agreement dated 22.12.2004 and at page

ACIT, CHANDIGARH vs. M/S SUKHAM INFRASTRUCTURE P. LTD., CHANDIGARH

Appeal of the revenue is dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2012-13

property. The assessee had paid External Development Charges (herein referred to as ‘EDC’) of Rs. 1,90,38,000/- and interest on late payment of EDC of Rs. 1,46,19,500/- to Greater Mohali Area Development Authority (herein referred to as ‘GMADA’). The Assessing officer held that tax was required to be deducted u/s 194C and u/s 194A

ACIT, CHANDIGARH vs. M/S SUKHAM INFRASTRUCTURE P. LTD., CHANDIGARH

Appeal of the revenue is dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2012-13

property. The assessee had paid External Development Charges (herein referred to as ‘EDC’) of Rs. 1,90,38,000/- and interest on late payment of EDC of Rs. 1,46,19,500/- to Greater Mohali Area Development Authority (herein referred to as ‘GMADA’). The Assessing officer held that tax was required to be deducted u/s 194C and u/s 194A

ITO (TDS-1), CHANDIGARH vs. M/S SUKHM INFRASTRUCTURE PVT. LTD., CHANDIGARH

Appeal of the revenue is dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2012-13

property. The assessee had paid External Development Charges (herein referred to as ‘EDC’) of Rs. 1,90,38,000/- and interest on late payment of EDC of Rs. 1,46,19,500/- to Greater Mohali Area Development Authority (herein referred to as ‘GMADA’). The Assessing officer held that tax was required to be deducted u/s 194C and u/s 194A

SUSHMA,HARYANA vs. ITO, WARD - 4, YAMUNA NAGAR, YAMUNA NAGAR

section 2(24)\n28A, as under:\n(iii) agricultural land55 in India, not being land situate-\n(a) in any area which is comprised within the jurisdiction of a\nmunicipality55 (whether known as a municipality, municipal\ncorporation, notified area committee, town area committee, town\ncommittee, or by any other name) or a cantonment board and\nwhich has a population56

INDER KALTA,SHIMLA vs. ACIT(CENTRAL) , SHIMLA

Appeals stand partly allowed

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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