SMT. SHWETA JAIN,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, all the above appeals of different assessees are partly allowed for statistical purposes

b) by the Assistant Commissioner, where the penalty exceeds twenty thousand rupees, except with the prior approval of the Deputy Commissioner.] (3) An income- tax authority on making an order under this Chapter imposing a penalty, unless he is himself the Assessing Officer, shall forthwith send a copy of such order to the Assessing Officer. 9. It is pertinent

M/S MAHARAJA LIGHT & TENT SERVICES,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, all the above appeals of different assessees are partly allowed for statistical purposes

b) by the Assistant Commissioner, where the penalty exceeds twenty thousand rupees, except with the prior approval of the Deputy Commissioner.] (3) An income- tax authority on making an order under this Chapter imposing a penalty, unless he is himself the Assessing Officer, shall forthwith send a copy of such order to the Assessing Officer. 9. It is pertinent

SMT. VANI JAIN,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, all the above appeals of different assessees are partly allowed for statistical purposes

b) by the Assistant Commissioner, where the penalty exceeds twenty thousand rupees, except with the prior approval of the Deputy Commissioner.] (3) An income- tax authority on making an order under this Chapter imposing a penalty, unless he is himself the Assessing Officer, shall forthwith send a copy of such order to the Assessing Officer. 9. It is pertinent

THE KANGRA CENTRAL COOPERATIVE BANK LIMITED,DHARAMSHALA vs. DEPUTY COMMISSIONER OF INCOME TAX, PALAMPUR

In the result, both the appeals of the assessee are allowed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, , उपा"य" एवं "ी "व"म "संह यादव, , लेखा सद"य , , , , BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 804 & 805/Chd/2023 "नधा"रण वष" / Assessment Year : 2012-13 & 2013-14 The Kangra Central The DCIT बनाम Cooperative Bank Ltd. Circle, Palampur Civil Lines, Dharamshala District Kangra

M/S YAMUNA POWER & INFRASTRUCTURE LTD.,JAGADHRI vs. DCIT, CIRCLE, YAMUNANAGAR

In the result, the appeal of the assessee is allowed

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

2)(b) of the Act were furnished. No where during the course o f assessment proceedings and/or preceding u/s 271 AA o f the Act the appellant was asked to provide any details/copies o f account of such transactions. No such notice/questionnaire/order sheet entry in this regard is available on record/file o f the appellant with the department

THE KANGRA CENTRAL COOPERATIVE BANK LIMITED,DHARAMSHALA vs. DEPUTY COMMISSIONER OF INCOME TAX, PALAMPUR

In the result, both the appeals of the assessee are allowed

B”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री राजपाल यादव, उपाध्यक्ष एवं श्री विक्रम सिंह यादव, लेखा सदस्य\nBEFORE: SHRI. RAJPAL YADAV, VP & SHRI. VIKRAM SINGH YADAV, AM\nआयकर अपील सं./ITA No. 804 & 805/Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2012-13 & 2013-14\n\nThe Kangra Central\nCooperative Bank Ltd.\nCivil Lines, Dharamshala\nDistrict Kangra\nबनाम\The DCIT\nCircle, Palampur\nस्थायी

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)

u/s 133A of the IT Act to find out the true facts of the case when there was no compliance and cooperation on the part of the assessee to prove its primary onus. And on the basis of survey only true facts of the case were ascertained which helped in ascertaining the factual reality. The assessing office collected information u/s

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)

u/s 133A of the IT Act to find out the true facts of the case when there was no compliance and cooperation on the part of the assessee to prove its primary onus. And on the basis of survey only true facts of the case were ascertained which helped in ascertaining the factual reality. The assessing office collected information u/s

M/S ANUBHUTI COLD CHAINS PVT. LTD.,CHANDIGARH vs. ITO, W-4(4), CHANDIGARH

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

Bench: Ms. Diva Singhm/S Anubhuti Cold Chains Vs. The Ito Pvt. Ltd.,Sco 363-364, Ward 4(4), 2Nd Floor, Sector 35-B, Chandigarh Chandigarh Pan No. Aagca7238R (Appellant) (Respondent)

B, Chandigarh Chandigarh PAN No. AAGCA7238R (Appellant) (Respondent) Assessee By : Sh. Sahil Chadha Revenue By : Shri Manoj Kumar Date of hearing : 20/06/2018 Date of Pronouncement : 04.09.2018 ORDER PER DIVA SINGH, J.M. The present appeal has been filed by the assessee assailing the correctness of the order dt. 29/06/2017 of CIT(A)-2, Chandigarh pertaining

DCIT, C-5, LUDHIANA vs. M/S HERO CYCLES LTD., LUDHIANA

In the result, appeal of the Department is dismissed and the Cross

40A(2), therefore the decision of Apex Court may not be applied. If it is considered so, then the disallowance cannot be made on the ground being "excessive expenditure" claimed by the assessee company. Regarding allow-ability of the reasonable expenses based on commercial expediency for the purpose of business, the expenditure is fully allowable. As further confirmed

M/S SILVER OAKS TOWNSHIP LTD.,BATHINDA vs. DCIT-CC-III, LUDHIANA

Bench: Shri Mahavir Singh & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 183/Chd/2021 "नधा"रण वष" / Assessment Year : 2012-13 M/S Silver Oaks Township Vs. The Dcit, Central Circle-Iii, Ltd., बनाम Ludhiana 163, Urban Estate, Phase Ii, Bhatinda 151001 "थायी लेखा सं./Pan No: Aajcs3445B अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Adv. राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 02.01.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 03 .02.2025

B’, CHANDIGARH BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 183/CHD/2021 "नधा"रण वष" / Assessment Year : 2012-13 M/s Silver Oaks Township Vs. The DCIT, Central Circle-III, Ltd., बनाम Ludhiana 163, Urban Estate, Phase II, Bhatinda 151001 "थायी लेखा सं./PAN No: AAJCS3445B अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( PHYSICAL HEARING ) "नधा"रती

SUNRISE INFRATEC PRIVATE LIMITED,PANCHKULA vs. INCOME TAX OFFICER, CHANDIGARH

In the result, all the appeal of the Assessee stand allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1196/Chd/2024 "नधा"रण वष" / Assessment Year : 2012-13 Sunrise Infratec Private The Ito, बनाम Limited, Ward 3(5), H.No. 858, Sector 4, Chandigarh Vs. Panchkula 134112 "थायी लेखा सं./ Pan No: Aaqcs4002D अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. T.N. Singla, Ca (Virtual Mode) राज"व क" ओर से/ Revenue By : Sh. Rajat Kumar Kureel, Cit Dr

40A(3) by AO on account of payment made in cash of Rs. 98,00,000/- for purchase of land. 12. That the Ld. JCIT (A) has wrongly upheld additions made by AO u/s 69A of the Act on account of advances received from customers of Rs. 10,43,29,000/-. 13. That the Ld. JCIT (A) has wrongly upheld

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MOHALI

In the result, the appeal filed by the Revenue is dismissed

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

B”, CHANDIGARH "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 258/Chd/2023 िनधा"रण वष" / Assessment Year : 2009-10 The ITO बनाम Quarkcity India Pvt. Ltd. Ward -6(1), Mohali A-40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MOHALI

In the result, the appeal filed by the Revenue is dismissed

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

B”, CHANDIGARH "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 258/Chd/2023 िनधा"रण वष" / Assessment Year : 2009-10 The ITO बनाम Quarkcity India Pvt. Ltd. Ward -6(1), Mohali A-40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MOHALI

In the result, the appeal filed by the Revenue is dismissed

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

B”, CHANDIGARH "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 258/Chd/2023 िनधा"रण वष" / Assessment Year : 2009-10 The ITO बनाम Quarkcity India Pvt. Ltd. Ward -6(1), Mohali A-40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MPHALI

In the result, the appeal filed by the Revenue is dismissed

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

B”, CHANDIGARH "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 258/Chd/2023 िनधा"रण वष" / Assessment Year : 2009-10 The ITO बनाम Quarkcity India Pvt. Ltd. Ward -6(1), Mohali A-40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MOHALI

In the result, the appeal filed by the Revenue is dismissed

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

B”, CHANDIGARH "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 258/Chd/2023 िनधा"रण वष" / Assessment Year : 2009-10 The ITO बनाम Quarkcity India Pvt. Ltd. Ward -6(1), Mohali A-40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MPHALI

In the result, the appeal filed by the Revenue is dismissed

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

B”, CHANDIGARH "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 258/Chd/2023 िनधा"रण वष" / Assessment Year : 2009-10 The ITO बनाम Quarkcity India Pvt. Ltd. Ward -6(1), Mohali A-40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी

ITO, WARD-6(1), MOHALI vs. QUARKCITY INDIA PVT. LTD., MOHALI

In the result, the appeal filed by the Revenue is dismissed

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

B”, CHANDIGARH "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 258/Chd/2023 िनधा"रण वष" / Assessment Year : 2009-10 The ITO बनाम Quarkcity India Pvt. Ltd. Ward -6(1), Mohali A-40A, Industrial Focal Point, Phase VIII Extn. Mohali-160059 "ायी