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)

150 104 Acquisition 3962 1,65,14,270 105 officer 3959 66,84,980 106 85 HSIIDC 35,060 107 Total 4,90,93,460 That appellant also referred to amendments made in S. 56(2), 57 and 145A vide Finance (No.2) Act 2009 together with memorandum explaining Finance Bill 2009 as reported in ITR 183(St) page

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)

150 104 Acquisition 3962 1,65,14,270 105 officer 3959 66,84,980 106 85 HSIIDC 35,060 107 Total 4,90,93,460 That appellant also referred to amendments made in S. 56(2), 57 and 145A vide Finance (No.2) Act 2009 together with memorandum explaining Finance Bill 2009 as reported in ITR 183(St) page

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)

150 104 Acquisition 3962 1,65,14,270 105 officer 3959 66,84,980 106 85 HSIIDC 35,060 107 Total 4,90,93,460 That appellant also referred to amendments made in S. 56(2), 57 and 145A vide Finance (No.2) Act 2009 together with memorandum explaining Finance Bill 2009 as reported in ITR 183(St) page

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)

150 104 Acquisition 3962 1,65,14,270 105 officer 3959 66,84,980 106 85 HSIIDC 35,060 107 Total 4,90,93,460 That appellant also referred to amendments made in S. 56(2), 57 and 145A vide Finance (No.2) Act 2009 together with memorandum explaining Finance Bill 2009 as reported in ITR 183(St) page

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)

150 104 Acquisition 3962 1,65,14,270 105 officer 3959 66,84,980 106 85 HSIIDC 35,060 107 Total 4,90,93,460 That appellant also referred to amendments made in S. 56(2), 57 and 145A vide Finance (No.2) Act 2009 together with memorandum explaining Finance Bill 2009 as reported in ITR 183(St) page

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

271(1) (b) of the Income Tax Act 1961 was also issued vide letter No.763 dated 17.8.2009 for non-furnishing of information. In all these cases, hearing was fixed on 19.8.2009. On this date, the assessee furnished reply, vide letter dated 17.8.2009 of its CA, Sh.Manoj Gupta vide which it furnished some of the addresses of the account holders

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

271(1) (b) of the Income Tax Act 1961 was also issued vide letter No.763 dated 17.8.2009 for non-furnishing of information. In all these cases, hearing was fixed on 19.8.2009. On this date, the assessee furnished reply, vide letter dated 17.8.2009 of its CA, Sh.Manoj Gupta vide which it furnished some of the addresses of the account holders

SH. AMAN SETH,LUDHIANA vs. ITO, W-1(1), LUDHIANA

In the result, appeal filed by the assessee is allowed for statistical purposes

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

150. Issue penalty notice u/s 271 (1)(c) of the Income Tax Act, 1961. 6. Being aggrieved by the AO order dt. 10/02/2015 (supra) the assessee preferred an appeal before the Ld. CIT(A) who by an order dt. 05/06/2017 has sustained the additions. 7. The assessee being aggrieved by the aforesaid order of Ld. CIT(A) dt. 05/06/2017

THE SHAHABAD COOP. SUGAR MILLS,SHAHABAD vs. ACIT, CIRCLE, KURUKSHETRA

The appeal is disposed off accordingly as aforesaid

Bench: Us:

150 (KER)[2018]) dated 02.07.2018 that the effect of Sections 2(24)(x) and 36(1)(va) of the IT Act, 1961 would make available deductions only if contributions are paid within the due dates prescribed in the respective statutes. The non-obstante clause of Section 43B of the IT Act has no effect in so far as employees contribution

HUSNA BEGAM,YAMUNA NAGAR, HARYANA vs. INCOME TAX OFFICER, WARD-2, YAMUNA NAGAR, YAMUNA NAGAR, HARYANA

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

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

2 4 . That the Learned CIT(A) has erred in upholding the addition of Rs. 1,03,09,200/- without appreciating the fact that the assessee appellant has purchased the agriculture land from the legitimate and genuine funds available with the assessee for which impeccable documentary evidences were not considered by the Ld. CIT(A) arbitrarily and on flimsy grounds

THE PUNJAB STATE FEDERATION OF COOPERATIVE HOUSE BUILDING SOCIETIES LTD.,CHANDIGARH vs. ACIT, CHANDIGARH

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

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

150-152, Sector-34A, Chandigarh "ायी लेखा सं./PAN NO: AAAAT0759L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Atul Goyal, C.A (Virtual Mode) राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 15/01/2026 उदघोषणा की तारीख/Date of Pronouncement : 19/01/2026 आदेश/Order PER LALIET KUMAR

THE PUNJAB STATE FEDERATION OF COOPERATIVE HOUSE BUILDING SOCIETIES LTD.,CHANDIGARH vs. DCIT, CHANDIGARH

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

Bench: the appeal is finally heard.

150-152, Sector-34A, Chandigarh "ायी लेखा सं./PAN NO: AAAAT0759L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Atul Goyal, C.A (Virtual Mode) राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 15/01/2026 उदघोषणा की तारीख/Date of Pronouncement : 19/01/2026 आदेश/Order PER LALIET KUMAR

SH. GAURAV PATHAK,LUDHIANA vs. ACIT, CENTRAL CIRCLE-1, LUDHIANA

In the result, the ground no

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

section 147 r.w.s 144 of the Act, dt. 17/12/2019 wherein an amount of Rs. 2,62,37,267/- was brought to tax in the hands of the assessee for the reason that the assessee was involved in doing business of accommodation entry and has earned commission income which was determined by the AO at the rate of 2

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

In the result, all appeals of the assessee are allowed

271 | 94 | Non-Resident\n| | 07-01-2017 | 31.03.2017 | 83 | | | \n| 2017-18 | 01.04.2017 | 18-07-2017 | 108 | 328 | 37 | Non-Resident\n\n| | 23-08-2017 | 31.03.2018 | 220 | | | \n| 2018-19 | 01.04.2018 | 31-03-2019 | 365 | 365 | 0 | Non-Resident

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

In the result, all appeals of the assessee are allowed

271 | 94 | Non-Resident\n| | 07-01-2017\n31.03.2017 | 83 | | |\n| 2017-18 | 01.04.2017\n18-07-2017 | 108 | 328 | 37 | Non-Resident\n\n| | 23-08-2017\n31.03.2018 | 220 | | |\n| 2018-19 | 01.04.2018\n31-03-2019 | 365 | 365 | 0 | Non-Resident\n| | 01-04-2019\n09-07-2019 | 99 | | |\n| 2019-20 | | 323 | 43 | Non-Resident

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

In the result, all appeals of the assessee are allowed

271 | 94 | Non-Resident |\n| | 10-08-2016 | 16-12-2016 | 127 | | | |\n| | 07-01-2017 | 31.03.2017 | 83 | | | |\n| 2017-18 | 01.04.2017 | 18-07-2017 | 108 | 328 | 37 | Non-Resident |\n| | 23-08-2017 | 31.03.2018 | 220 | | | |\n| 2018-19 | 01.04.2018 | 31-03-2019 | 365 | 365 | 0 | Non-Resident