DESH MITTER GAIND,PANCHKULA vs. INCOME TAX OFFICER, WARD-1, PANCHKULA, PANCHKULA, HARYANA

Bench: This Tribunal. The Assessee Is Aggrieved By The Order Of Cit(A) Bearing No. Itba/Nfac/S/250/2023-

property during the year under consideration. You are requested to please furnish your reply to the queries as stated above and show cause as to why the short term capital gain amounting to Rs.74,20,230/- may not be added to the taxable income of the assessee." (ii) In response thereto, the AR of the assessee has filed its reply

AMARJIT SINGH MARWAHA ,SHIMLA vs. ITO, NATIONAL FACELESS APPEAL CENTRE, DELHI

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 1379/Chd/2025 "नधा"रण वष" / Assessment Year: 2013-14 Shri Amarjit Singh Marwaha, The Ito, Cottage No.1, Sadhora, Vs Ward-1, Mashobra, Baldeyan, Shimla. Shimla. "थायी लेखा सं./Pan No: Aeepm0161N अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Vishal Mohan Sr.Advocate, With Shri Abhinav Bijwaria, Advocate Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 21.01.2026 Date Of Pronouncement : 28.01.2026

short ‘the CIT (A)’] dated 28.08.2025 passed for assessment year 2013-14. 2. The assessee has taken three grounds of appeal out of which, ground No. 3 is general ground which does not call for recording of any specific finding. A.Y.2013-14 2 3. In Ground No.1, assessee has challenged re-opening of assessment whereas in ground No. 2, assessee

DEVI DAYAL,KAITHAL vs. INCOME TAX OFFICER, WARD-1 , KAITHAL

In the result, appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 899/Chd/2024 "नधा"रण वष" / Assessment Year: 2008-09 Shri Devi Dayal, Vs The Ito, Pundri Anaj Mandi, Ward – 1, Kaithal-Haryana 136026. Kaithal. "थायी लेखा सं./Pan No: Aajpd5851H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca & Ms. Shruti Khandelwal, Advocate Revenue By : Shri Manav Bansal, Cit, Dr Date Of Hearing : 30.07.2025 Date Of Pronouncement : 08.09.2025

Housing Ltd. on 29.08.2007 and M/s Uppal Buildtech Pvt. Ltd. on 30.11.2008 would not constitute transfer of any capital asset which would result in earning of Long Term Capital Gain upon whom tax liability is to be discharged by the assessee/land owners. For buttressing this proposition, he took us through the alleged Collaboration Agreements as well as the following judgements

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 wife and having no taxable income in AY2010-11. However the AO made addition ofRs. 1,73,10,000/- in the hand of Baldev Kaur @ Gurdev Kaur vide order dated 23.03.2016. Similar addition of Rs. 1,73,10,000/- was made later on in the case of Ajmer Singh by issuing a notice u/s 148 and completing the assessment

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

In the result, the appeal of the Revenue is dismissed

Bench: Disposal Of Appeal.”

house wife and having no taxable income in AY2010-11. However the AO made addition ofRs. 1,73,10,000/- in the hand of Baldev Kaur @ Gurdev Kaur vide order dated 23.03.2016. Similar addition of Rs. 1,73,10,000/- was made later on in the case of Ajmer Singh by issuing a notice u/s 148 and completing the assessment

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

In the result, the appeal of the Revenue is dismissed

Bench: Disposal Of Appeal.”

house wife and having no taxable income in AY2010-11. However the AO made addition ofRs. 1,73,10,000/- in the hand of Baldev Kaur @ Gurdev Kaur vide order dated 23.03.2016. Similar addition of Rs. 1,73,10,000/- was made later on in the case of Ajmer Singh by issuing a notice u/s 148 and completing the assessment

RAVI KAKKAR,MOHALI vs. INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, both the appeals of the Assessee are allowed for statistical purposes

Bench: Us, At The Outset, Both The Parties Submitted That The Issues Raised In Both The Appeals Were Identical. In View Of The Aforesaid

short term capital gain on the sale of the property and is brought to tax. (Addition of Rs. 1,40,00,000/-) 9.1. The Learned AR submitted that the assessee is a senior citizen aged 73 years, who is not technically educated and is unfamiliar with Income Tax laws. He is entirely dependent

RAVI KAKKAR,MOHALI vs. INCOME TAX OFFICER, MOHALI

In the result, both the appeals of the Assessee are allowed for statistical purposes

Bench: Us, At The Outset, Both The Parties Submitted That The Issues Raised In Both The Appeals Were Identical. In View Of The Aforesaid

short term capital gain on the sale of the property and is brought to tax. (Addition of Rs. 1,40,00,000/-) 9.1. The Learned AR submitted that the assessee is a senior citizen aged 73 years, who is not technically educated and is unfamiliar with Income Tax laws. He is entirely dependent

M/S SATWANT AGRO ENGINEERS,BHAWANIGARH vs. DCIT, CENTRAL CIRCLE, PATIALA

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

short period of 10 hours, the stock was physically counted by the department and the inventory of stock was prepared. The department has not furnished any copy of the said inventory to the assessee. It is admitted fact that stock of Rs. 1,24,60,160.00 was calculated against stock in hand at Rs.1,14,60,160.00 leaving aside

PARAS AND SHUBHAM CHAUDHARY LEGAL HEIR OF KANHAIYA LAL,PANCHKULA vs. ITO, WARD 2, PANCHKULA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

House No.99, Vs Ward No. 2, Sector 4, Panchkula. Panchkula. "थायी लेखा सं./PAN NO: CAHPP6878A अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Rishab Gupta & Shri Mukesh Aggarwal,CAs Revenue by : Shri Vivek Vardhan, Addl. CIT Sr.DR Date of Hearing : 10.09.2025 Date of Pronouncement : 24.09.2025 PHYSICAL HEARING O R D E R PER RAJ PAL YADAV, VP The present appeal

M/S BROOKS LABORATORIES LTD. ,BADDI vs. ACIT, CIRCLE , PANCHKULA

The appeal stands dismissed

Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

Capital gains'. Similarly, if a company purchases a rented house and gets rent, such rent will be assessable to tax u/s 22 as income from house property. Likewise, a company may have income from other sources. It may buy shares and get dividends. Such dividends will be taxable u/s 56. The company may also, as in this case, keep

M/S BROOKS LABORATORIES LIMITED,SOLAN vs. DCIT, PANCHKULA

The appeal stands dismissed

Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

Capital gains'. Similarly, if a company purchases a rented house and gets rent, such rent will be assessable to tax u/s 22 as income from house property. Likewise, a company may have income from other sources. It may buy shares and get dividends. Such dividends will be taxable u/s 56. The company may also, as in this case, keep

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

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

Housing Board Colony, Ambala City-134003, Haryana "ायी लेखा सं./PAN NO: BZWPS3748D अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 615 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 ITO, बनाम Avtar Singh Ward-5(5), Chandigarh Vill

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

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

Housing Board Colony, Ambala City-134003, Haryana "ायी लेखा सं./PAN NO: BZWPS3748D अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 615 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 ITO, बनाम Avtar Singh Ward-5(5), Chandigarh Vill

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

Housing Board Colony, Ambala City-134003, Haryana "ायी लेखा सं./PAN NO: BZWPS3748D अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 615 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 ITO, बनाम Avtar Singh Ward-5(5), Chandigarh Vill

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

Housing Board Colony, Ambala City-134003, Haryana "ायी लेखा सं./PAN NO: BZWPS3748D अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 615 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 ITO, बनाम Avtar Singh Ward-5(5), Chandigarh Vill

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

Housing Board Colony, Ambala City-134003, Haryana "ायी लेखा सं./PAN NO: BZWPS3748D अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 615 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 ITO, बनाम Avtar Singh Ward-5(5), Chandigarh Vill

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

Housing Board Colony, Ambala City-134003, Haryana "ायी लेखा सं./PAN NO: BZWPS3748D अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 615 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 ITO, बनाम Avtar Singh Ward-5(5), Chandigarh Vill