DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

House No. 2368., Phase X, Mohali | | Central Circle-2, Chandigarh\n| Punjab-160055 | | \n| स्थायी लेखा सं./PAN NO: ALCPK6320J | | \n| अपीलार्थी/Appellant | | प्रत्यर्थी / Respondent\n\n| निर्धारिती की ओर से/Assessee by : | | Shri Rohit Kapoor, Advocate &\n| | | Shri Virsain Aggarwal, ITP\n| राजस्व की ओर से / Revenue by : | | Shri Manav Bansal, CIT, DR\n\n| सुनवाई की तारीख/ Date

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

House No. 2368., Phase X, Mohali | | Central Circle-2, Chandigarh |\n| Punjab-160055 | | |\n| स्थायी लेखा सं./PAN NO: ALCPK6320J | | |\n| अपीलार्थी/ Appellant | प्रत्यर्थी / Respondent |\n\n| निर्धारिती की ओर से/Assessee by : | Shri Rohit Kapoor, Advocate &\n| | Shri Virsain Aggarwal, ITP |\n| राजस्व की ओर से / Revenue by : | Shri Manav Bansal, CIT, DR |\n\n| सुनवाई की तारीख/ Date

M/S FATEH HOMES PRIVATE LIMITED,CHANDIGARH vs. ITO WARD-1(4), CHANDIGARH

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

section 22, the annual value of any property shall be deemed to be— (a) the sum for which the property might reasonably be expected to let from year to year: or…… 27.2.1 Thus, aforesaid provisions show how the annual let out value (ALV) is to be determined i.e. the sum for which value of any property might reasonably be expected

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

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

House No. 2368., Phase X, Mohali Central Circle-2, Chandigarh Punjab-160055 "ायी लेखा सं./PAN NO: ALCPK6320J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rohit Kapoor, Advocate & Shri Virsain Aggarwal, ITP राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR सुनवाई की तारीख/Date of Hearing : 04/11/2025 & 15/12/2025 उदघोषणा की तारीख/Date

M/S PAGRO FROZEN FOODS PVT. LTD.,CHANDIGARH vs. ITO, W-2(3), CHANDIGARH

The appeal of the Assessee is dismissed

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

250 of the Income Tax Act, 1961 by the Ld. CIT(A)-4, Ludhiana, Punjab (hereinafter referred to as the “impugned order”). The impugned order has sustained the findings of Ld. AO whose assessment order under section 143(3) is dt. 26/12/2016. Factual Matrix 2. The Assessee is a corporate entity under the Companies Act, 1956/2013. The relevant Assessment Year

M/S PUNJAB TOURISM DEVELOPMENET CORPORATION LIMITED,CHANDIGARH vs. DCIT,CIRCLE-1(1), CHANDIGARH

Appeal of the assessee is allowed

Bench: Ao)

250(6) is not a speaking order. 2. That the Hon’ble Commissioner of Income Tax Appeals 1, Chandigarh has erred in upholding the addition of Rs. 32,20,737/- of administrative expenses without correctly appreciating the nature, quantum and reasonableness of the legitimate business expenditure incurred by the State Government undertaking in discharging its statutory and legitimate liabilities

M/S PUNJAB TOURISM DEVELOPMENET CORPORATION LIMITED,CHANDIGARH vs. DCIT,CIRCLE-1(1), CHANDIGARH

Appeal of the assessee is allowed

Bench: Ao)

250(6) is not a speaking order. 2. That the Hon’ble Commissioner of Income Tax Appeals 1, Chandigarh has erred in upholding the addition of Rs. 32,20,737/- of administrative expenses without correctly appreciating the nature, quantum and reasonableness of the legitimate business expenditure incurred by the State Government undertaking in discharging its statutory and legitimate liabilities

M/S PUNJAB TOURISM DEVELOPMENET CORPORATION LIMITED,CHANDIGARH vs. DCIT,CIRCLE-1(1), CHANDIGARH

Appeal of the assessee is allowed

Bench: Ao)

250(6) is not a speaking order. 2. That the Hon’ble Commissioner of Income Tax Appeals 1, Chandigarh has erred in upholding the addition of Rs. 32,20,737/- of administrative expenses without correctly appreciating the nature, quantum and reasonableness of the legitimate business expenditure incurred by the State Government undertaking in discharging its statutory and legitimate liabilities

M/S PUNJAB TOURISM DEVELOPMENET CORPORATION LIMITED,CHANDIGARH vs. DCIT,CIRCLE-1(1), CHANDIGARH

Appeal of the assessee is allowed

Bench: Ao)

250(6) is not a speaking order. 2. That the Hon’ble Commissioner of Income Tax Appeals 1, Chandigarh has erred in upholding the addition of Rs. 32,20,737/- of administrative expenses without correctly appreciating the nature, quantum and reasonableness of the legitimate business expenditure incurred by the State Government undertaking in discharging its statutory and legitimate liabilities

SH. SARANJIT SINGH,PATIALA vs. ACIT, CENTRAL CIRCLE -2, CHANDIGARH

In the result, the appeals of the assessees stand allowed

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )

House No.762, Sector 8B, Chandigarh relevant to A.Y 2011-12 was found, which amount was less than the prescribed limit of Rs.50,00,000/- as provided under 4th Proviso to section 153A(1) of the Act. He has contended that no other incriminating document or evidence was available to the A.O showing the escapement of income for the ‘relevant assessment

SH. SARANJIT SINGH,PATIALA vs. ACIT, CENTRAL CIRCLE -2, CHANDIGARH

In the result, the appeals of the assessees stand allowed

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )

House No.762, Sector 8B, Chandigarh relevant to A.Y 2011-12 was found, which amount was less than the prescribed limit of Rs.50,00,000/- as provided under 4th Proviso to section 153A(1) of the Act. He has contended that no other incriminating document or evidence was available to the A.O showing the escapement of income for the ‘relevant assessment

SH. SHAMSHER SINGH,PATIALA vs. ACIT, CENTRAL CIRCLE-2, CHANDIGARH

In the result, the appeals of the assessees stand allowed

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )

House No.762, Sector 8B, Chandigarh relevant to A.Y 2011-12 was found, which amount was less than the prescribed limit of Rs.50,00,000/- as provided under 4th Proviso to section 153A(1) of the Act. He has contended that no other incriminating document or evidence was available to the A.O showing the escapement of income for the ‘relevant assessment

SH. SHAMSHER SINGH,PATIALA vs. ACIT, CENTRAL CIRCLE-2, CHANDIGARH

In the result, the appeals of the assessees stand allowed

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )

House No.762, Sector 8B, Chandigarh relevant to A.Y 2011-12 was found, which amount was less than the prescribed limit of Rs.50,00,000/- as provided under 4th Proviso to section 153A(1) of the Act. He has contended that no other incriminating document or evidence was available to the A.O showing the escapement of income for the ‘relevant assessment

SH. JAI RAM,JAGADHARI vs. ITO, YAMUNANAGAR

In the result, both the appeal of different assessees are allowed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

250/- would not arise in assessment year 2007-08. 10. The ld. CIT(Appeals) considering the submission of the assessee, material on record and case law cited by assessee dismissed this ground of appeal of the assessee and held that Assessing Officer has rightly taxed the capital gain on entire sale consideration in the assessment year under appeal

SH. AMAR SINGH,JAGADHARI vs. ITO, YAMUNANAGAR

In the result, both the appeal of different assessees are allowed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

250/- would not arise in assessment year 2007-08. 10. The ld. CIT(Appeals) considering the submission of the assessee, material on record and case law cited by assessee dismissed this ground of appeal of the assessee and held that Assessing Officer has rightly taxed the capital gain on entire sale consideration in the assessment year under appeal

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

250 Dev Chaudhary, # 3085 Sector 21 D, Chandigarh 8. Gian Singh Salary Rent Interest Salary Rent Interest Salary Rent Interest Sardana S/o Sh. 14,40,00 0 2,05,459 18,80,00 0 2,191 24,16,00 0 5,000 J.R. Sardana, Manav Mangal High School, Sector 21 C, Chandigarh Particulars

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

250 Dev Chaudhary, # 3085 Sector 21 D, Chandigarh 8. Gian Singh Salary Rent Interest Salary Rent Interest Salary Rent Interest Sardana S/o Sh. 14,40,00 0 2,05,459 18,80,00 0 2,191 24,16,00 0 5,000 J.R. Sardana, Manav Mangal High School, Sector 21 C, Chandigarh Particulars

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

250 Dev Chaudhary, # 3085 Sector 21 D, Chandigarh 8. Gian Singh Salary Rent Interest Salary Rent Interest Salary Rent Interest Sardana S/o Sh. 14,40,00 0 2,05,459 18,80,00 0 2,191 24,16,00 0 5,000 J.R. Sardana, Manav Mangal High School, Sector 21 C, Chandigarh Particulars