SH. MAHESH CHUGH,CHANDIGARH vs. PR.CIT-2, CHANDIGARH

In the result, the appeal of the assessee is allowed

section 45" The complete details of the commercial properties sold during the F.Y. 2014-15 and eligible/allowable deduction u/s 54F is as under:- Particulars Property No. 1 Property No. Property No. 3, Bay Total Plot No. F- 2, Plot No. Shop No. 13-14, 264 Phase-8, 182/49, Indl. Sector 27-D, Mohali Area, Phase-1, Chd (17.5%) Chd Value

ROPAR DISTRICT CO-OPERATIVE UNION LIMITED,MOHALI vs. PCIT, CHANDIGAR-1, CHANDIGARH

In the result, the appeal is allowed

Bench: SHRI AAKASH DEEPJAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

house property", annual charge", etc defined under Income Tax Act, 1961 is as follows: - ITA 360/CHD/2023 A.Y. 2018-19 3 27. For the purposes of sections

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

Housing & Infrastructure Pvt. Ltd. Hon'ble High Court gave a direction to the Superintendent of Police, Yamuna Nagar to enquire into the complaints of petitioners vide order dated 31.05.2007, copy is placed on record. 11(2) The ld. counsel for the assessee submitted that only after intervention of the High Court and District authorities, the assessee is able

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

Housing & Infrastructure Pvt. Ltd. Hon'ble High Court gave a direction to the Superintendent of Police, Yamuna Nagar to enquire into the complaints of petitioners vide order dated 31.05.2007, copy is placed on record. 11(2) The ld. counsel for the assessee submitted that only after intervention of the High Court and District authorities, the assessee is able

RAJIV KUMAR GOYAL,DHURI vs. DCIT, CC-2, LUDHIANA

In the result, the appeal of the assessee is allowed

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By Order Of The Ld. Cit(A) Dated 03/02/2023 In Appeal No. 10850/2018-19/It/Cit(A)-5/Ldh/2021-22 For A.Y. 2019-20 Under Section 250(6) Of The Income Tax Act, 1961 Which Was Dismissed. Therefore The Present Second Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against The Aforesaid Order Dt. 03/02/2023 Which Is Hereiafter Referred To As The Impugned Order. Factual Matrix 3. The Assessee Had For The Relevant Year I.E; A.Y. 2019-20 Was Also Engaged In The Same Business I.E; Manufacturing Of Pvc Pipes & Had Filed

house property, profits and gains of business or profession, or capital gains, nor as it income from "other sources" because the provisions of section 69, 69A, 69B and 69C treat unexplained investments, unexplained money, bullion etc. and unexplained expenditure as deemed income where the nature and sources of investment, acquisition or expenditure, as the case may be, have not been

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 on independent plot in posh area. 15. The Ld. AR further submitted that PCIT has placed reliance on gift deed dated 8/10/2009 executed in favour of the assessee by his father. Stamp duty is charged on minimum collector for stamp duty purposes and it cannot reflect FMV as on 1-4-2001. The collector value is always fixed

SIKANDER SINGH MALUKA,MOHALI vs. ITO, MOHALI

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

Bench: Shri Sanjay Garg & Ms. Annapurna Guptathe I.T.O., Vs. Sh.Sikandar Singh Maluka, Ward 5(1), # 1370, Sector 40-B, Chandigarh. Chandigarh Pan: Abzpm7206N & Sh.Sikandar Singh Maluka, Vs. The I.T.O., # 1370, Sector 40-B, Ward 5(2), Chandigarh. Chandigarh Pan: Abzpm7206N

property Act and Registration Act were not conclusive for interpretation of provisions of Income Tax Act. 9. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in holding that the provisions of section 2(47)(ii) are not applicable whereas all the members of society surrendered their individual rights

TARUN JAIN,BATHINDA vs. PR.CIT(CENTRAL), LUDHIANA

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastava

Section 263 (copies of which have been placed in the paper books of each assessee) and, thereafter, the Ld. PCIT, on the basis of the said proposals, issued a notice u/s 263, and, thus, it was argued that the observation of the Ld. PCIT in the impugned order that he had occasion to peruse the assessment record is not correct

SHRI SANJAY JAIN,BATHINDA vs. PR.CIT(CENTRAL), LUDHIANA

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastava

Section 263 (copies of which have been placed in the paper books of each assessee) and, thereafter, the Ld. PCIT, on the basis of the said proposals, issued a notice u/s 263, and, thus, it was argued that the observation of the Ld. PCIT in the impugned order that he had occasion to peruse the assessment record is not correct

RAJNI JAIN,BATHINDA vs. PR.CIT(CENTRAL), LUDHIANA

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastava

Section 263 (copies of which have been placed in the paper books of each assessee) and, thereafter, the Ld. PCIT, on the basis of the said proposals, issued a notice u/s 263, and, thus, it was argued that the observation of the Ld. PCIT in the impugned order that he had occasion to peruse the assessment record is not correct

AJMER SINGH,MOHALI vs. ITO, W-6(5), MOHAL

In the result, the appeal of the Revenue is dismissed

Bench: Disposal Of Appeal.”

House No. 85, Village Rai Pur Kalan Kharar, SAS Nagar, Mohali "थायी लेखा सं./PAN NO: CWJPS6206H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई क" तारीख/Date of Hearing : 06/02/2024 उदघोषणा क" तारीख/Date of Pronouncement : 03/05/2024 आदेश

ITO, W-6(5), MOHALI vs. SMT. GURDEV KAUR, KHARAR

In the result, the appeal of the Revenue is dismissed

Bench: Disposal Of Appeal.”

House No. 85, Village Rai Pur Kalan Kharar, SAS Nagar, Mohali "थायी लेखा सं./PAN NO: CWJPS6206H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई क" तारीख/Date of Hearing : 06/02/2024 उदघोषणा क" तारीख/Date of Pronouncement : 03/05/2024 आदेश

AJMER SINGH,MOHALI vs. ITO, W-6(5), MOHAL

In the result, the appeal of the Revenue is dismissed

Bench: Disposal Of Appeal.”

House No. 85, Village Rai Pur Kalan Kharar, SAS Nagar, Mohali "थायी लेखा सं./PAN NO: CWJPS6206H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई क" तारीख/Date of Hearing : 06/02/2024 उदघोषणा क" तारीख/Date of Pronouncement : 03/05/2024 आदेश

DCIT, CIRCLE, PATIALA vs. M/S PUNJAB STATE POWER CORPORATION LTD., PATIALA

In the result, ground no. 1 & 3 of the Revenue’s appeal is allowed and ground no

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

27,328/-, though the issue is not covered by any of the earlier years orders, we find the explanation of the assessee as acceptable as these are charges for collection of water supply and sewerage bills and therefore the same have direct linkage with the business of the assessee company and are therefore, assessable under the head “income from business/profession

SH. VIJAY KUMAR GUPTA,,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: Smt.Diva Singh & Smt.Annapurna Guptaआयकर अपील सं./ Ita No.150/Chd/2019 "नधा"रण वष" / Assessment Year : 2004-05

House No.164, Sector 27, Chandigarh vide sale deed registered on 10.2.2004 for total consideration of Rs.48 lacs. The said property was purchased from Shri Shanti Lal Setia. During the course of search and seizure operation at the premises of Shri Mukesh Mittal a printout of agreement to sell from the computer of Shri Mukesh Mittal reflected the consideration of Rs.75

SH. ASHWANI KUMAR GUPTA,CHANDIGARH vs. DCIT, CC-I, CHANDIGARH

Bench: Smt.Diva Singh & Smt.Annapurna Guptaआयकर अपील सं./ Ita No.150/Chd/2019 "नधा"रण वष" / Assessment Year : 2004-05

House No.164, Sector 27, Chandigarh vide sale deed registered on 10.2.2004 for total consideration of Rs.48 lacs. The said property was purchased from Shri Shanti Lal Setia. During the course of search and seizure operation at the premises of Shri Mukesh Mittal a printout of agreement to sell from the computer of Shri Mukesh Mittal reflected the consideration of Rs.75

SH. AJAY KUMAR GUPTA,,CHANDIGARH vs. DCIT, C-I, CHANDIGARH

Bench: Smt.Diva Singh & Smt.Annapurna Guptaआयकर अपील सं./ Ita No.150/Chd/2019 "नधा"रण वष" / Assessment Year : 2004-05

House No.164, Sector 27, Chandigarh vide sale deed registered on 10.2.2004 for total consideration of Rs.48 lacs. The said property was purchased from Shri Shanti Lal Setia. During the course of search and seizure operation at the premises of Shri Mukesh Mittal a printout of agreement to sell from the computer of Shri Mukesh Mittal reflected the consideration of Rs.75

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

section 57.\nThe said provision reads thus:\n\"57. Deductions.-The income chargeable under the head 'Income from other\nsources' shall be computed after making the following deductions, namely :.\n(iv) in the case of income of the nature referred to in clause (viii) of sub-\nsection (2) of section 56, a deduction of a sum equal to fifty

SANJEEV KUMAR GOYAL,LUDHIANA vs. ACIT, CC-2, LUDHIANA

In the result, all these three appeals are hereby allowed

Bench: The Disposal Of The Present Appeal.

section 57 of the Act amounting to Rs. 31,28,907/-. The A.O. asked the assessee to show cause as under: "....The Case was selected for reasons-'Large deduction claimed u/s 57' From the perusal of the computation of income it is found that you have claimed a deduction u/s 57ofRs. 31,28,907/- from the income from other sources