SHRI HARI & CO OWNERS,KAITHAL vs. PR. CIT, CHANDIGARH -1, ROHTAK

In the result, both the above appeals of the Assessee are dismissed

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

property. Therefore, the assessment completed u/s 143(3) r.w.s. 147 of the Act is erroneous so far as it is prejudicial to the interest of the revenue in terms of provisions of section 263 of the Act, especially in view of Explanation 2 inserted by the Finance Act, 2015 w.e.f 01.06.2015. Accordingly, the assessment order passed

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, SECTOR 17

In the result, this appeal of the Assessee stands dismissed

property, to contract, and to sue or be sued in its own name, to\nexercise powers conferred on, and perform the functions assigned to it\nunder this Act.\n1. 3. Further, Section 24 of the Act (Relevant extract of Section 24 is\nmentioned at page 13 of the BOCW Act, 1996) lays down that the Board\nshall have the responsibility

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

property, to contract, and to sue or be sued in its own name, to\nexercise powers conferred on, and perform the functions assigned to it\nunder this Act.\n1. 3. Further, Section 24 of the Act (Relevant extract of Section 24 is\nmentioned at page 13 of the BOCW Act, 1996) lays down that the Board\nshall have the responsibility

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. CIT(EXEMPTION), CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

property, to contract, and to sue or be sued in its own name, to\nexercise powers conferred on, and perform the functions assigned to it\nunder this Act.\n\n1. 3. Further, Section 24 of the Act (Relevant extract of Section 24 is\nmentioned at page 13 of the BOCW Act, 1996) lays down that the Board\nshall have

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

property, to contract, and to sue or be sued in its own name, to\nexercise powers conferred on, and perform the functions assigned to it\nunder this Act.\n\n1. 3. Further, Section 24 of the Act (Relevant extract of Section 24 is\nmentioned at page 13 of the BOCW Act, 1996) lays down that the Board\nshall have

BHUPINDER SINGH SON OF SH. GURMUKH SINGH ,PUNJAB vs. THE PR COMMISSIONER OF INCOME TAX CHANDIGARH-1, C.R BUILDING HIMALAYA MARG, SECTOR 17-E, CHANDIGARH, PUNJAB

Appeal of the assessee is allowed

Bench: SHRI. KRINWANT SAHAY (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

section 263 of the Income Tax Act in each case of the appellant.” 12.12 Per contra, the Ld. DR has then drawn our attention to para wise remarks to the allegation made by the Ld. PCIT which are as under:- Sr. No. Relevant page Allegation of PCIT in order passed u/s Our Remarks no. of PCIT Order 263

MAHAKALI DEVELOPERS AND RESORTS PRIVATE LIMITED,SCF vs. PCIT PATIALA, AAYKAR BHAWAN

Appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Section 263 dated 14.12.2023 in both the years. The reason assigned for issuing these Show Cause Notices has been reproduced in paragraph No. 2 of both the orders. According to the ld. CIT, assessee was engaged in the business of Real Estate. It has disclosed house property

SHRI BALBIR SINGH VERMA,SHIMLA vs. PR.CIT, SHIMLA

In the result, appeal of the Assessee is allowed

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

house property and salary as a sitting MLA from HP Vidhan Sabha. Key issues examined included deductions claimed under Section 24(b) for interest on borrowed capital, motor car expenses, loans and advances, unsecured loans, and additional income of Rs. 1,25,00,000/- declared post a survey under Section 133A conducted on 04.03.2015. 3.2 Regarding Interest Claimed under Section

SANJEEV KUMAR KATHURIA,YAMUNA NAGAR vs. INCOME TAX OFFICER WARD 1 , YAMUNANAGAR

In the result, the appeal of the assessee is allowed

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

house. 2. The PCIT has wrongly enhanced the scope of scrutiny assessment while faming order under section 263 of Income Tax Act. 3. Briefly the facts of the case are that the assessee filed his return of income declaring total income of Rs. 69,52,590/-. Subsequently, return of income was selected for complete scrutiny and notice under section

MAHAKALI DEVELOPERS AND RESORTS PRIVATE LIMITES,SCF , IST FLOOR vs. PCIT PATIALA, AAYKAR BHAWAN PATIALA

The appeals are allowed

Section 263 dated\n14.12.2023 in both the years. The reason assigned for\nissuing these Show Cause Notices has been reproduced in\nparagraph No. 2 of both the orders. According to the 1d. CIT,\nassessee was engaged in the business of Real Estate. It has\ndisclosed house property

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. 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

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

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. 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

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

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

ACIT, CIRCLE, SHIMLA vs. SHRI VINOD SHARMA, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 1449/Chd/2019 "नधा"रण वष" / Assessment Year: 2015-16 The Acit, Vs. Shri Vinod Sharma, बनाम B-1/3, Circle, Safdarjang Enclave, Shimla New Delhi 110029 "थायी लेखा सं./Pan No: Abkps1560N अपीलाथ"/ Appellant ""यथ"/ Repsondent (Hybrid Mode ) "नधा"रती क" ओर से/Assessee By : Sh. Vishal Mohan, Sr. Advocate With Shri Ahninav Bazwaria, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 10.06.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.07.2024

263/- each within 2 months and 12 months of the date of offer of possession 2. The offer of possession was made on 01.04.2014. 3. The possession was taken on 01.04.2014. 4. The payment of the balance amount of Rs.4,16 57,321/- was paid through RTGS on 04.04.2014. 5. A further amount of Rs.4,20,781/- was paid

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

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

Property Management Services Pvt. Ltd. vs. CIT ii) 125 TT.I 428 (Del) Rajiv Agnihotri vs. CIT iii) 131 ITD 58 (Jai) Rajiv Arora vs. CIT v) 137 TTJ 67 (Pat) Ramakant Singh vs. CIT ITA 146,147 & 148/CHD/2021 A.Y. 2011-12, 2015-16 & 2016-17 59 16.6 Courts have also on to hold that proceedings u/s 263