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

PRIYANKA,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

section 263 of the Act including Explanation 2 inserted by the Finance Act, 2015 w.e.f. 01.06.2015" is based on fundamental misconception of facts and provisions of law and thus not in accordance with law and, therefore untenable. 2.1 That the finding of learned Principal Commissioner of Income Tax that order of the learned Assessing Officer is erroneous and prejudicial

PRIYA GOYAL,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

section 263 of the Act including Explanation 2 inserted by the Finance Act, 2015 w.e.f. 01.06.2015" is based on fundamental misconception of facts and provisions of law and thus not in accordance with law and, therefore untenable. 2.1 That the finding of learned Principal Commissioner of Income Tax that order of the learned Assessing Officer is erroneous and prejudicial

SHRI. TARSEM GOYAL,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

section 263 of the Act including Explanation 2 inserted by the Finance Act, 2015 w.e.f. 01.06.2015" is based on fundamental misconception of facts and provisions of law and thus not in accordance with law and, therefore untenable. 2.1 That the finding of learned Principal Commissioner of Income Tax that order of the learned Assessing Officer is erroneous and prejudicial

SHRI RAJEEV GOYAL,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

section 263 of the Act including Explanation 2 inserted by the Finance Act, 2015 w.e.f. 01.06.2015" is based on fundamental misconception of facts and provisions of law and thus not in accordance with law and, therefore untenable. 2.1 That the finding of learned Principal Commissioner of Income Tax that order of the learned Assessing Officer is erroneous and prejudicial

SH. PARSHOTAM GOYAL,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

section 263 of the Act including Explanation 2 inserted by the Finance Act, 2015 w.e.f. 01.06.2015" is based on fundamental misconception of facts and provisions of law and thus not in accordance with law and, therefore untenable. 2.1 That the finding of learned Principal Commissioner of Income Tax that order of the learned Assessing Officer is erroneous and prejudicial

M/S PARDEEP ISPAT(P) LTD.,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

section 263 of the Act including Explanation 2 inserted by the Finance Act, 2015 w.e.f. 01.06.2015" is based on fundamental misconception of facts and provisions of law and thus not in accordance with law and, therefore untenable. 2.1 That the finding of learned Principal Commissioner of Income Tax that order of the learned Assessing Officer is erroneous and prejudicial

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

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

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

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

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

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. 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

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