DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA , LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

reassessment order, as the case may be, is required to be passed by the\nAssessing Officer with the prior approval of the Principal Commissioner or\nCommissioner under sub-section (12) of section 144BA”\n10. In view of the above provision, the ld. Counsel for the Assessee stated that the\nCIT(A) has explained the procedure contained in Instruction No. F.No

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

reassessment order, as the case may be, is required to be passed by the\nAssessing Officer with the prior approval of the Principal Commissioner or\nCommissioner under sub-section (12) of section 144BA”\n10. In view of the above provision, the ld. Counsel for the Assessee stated that the\nCIT(A) has explained the procedure contained in Instruction No. F.No

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

reassessment order, as the case may be, is required to be passed by the\nAssessing Officer with the prior approval of the Principal Commissioner or\nCommissioner under sub-section (12) of section 144BA”\n10. In view of the above provision, the ld. Counsel for the Assessee stated that the\nCIT(A) has explained the procedure contained in Instruction No. F.No

DCIT, CC-II, CHANDIGARH vs. M/S DHG MARKETING PVT. LTD., CHANDIGARH

In the result the appeal filed by the revenue is

Bench: Ms Diva Singh & Ms. Annapurna Guptathe D.C.I.T., Vs. M/S Dhg Marketing Pvt. Ltd., Central Circle-Ii, Sco 49-50, Sector 26, Chandigarh. Chandigarh. Pan: Aadcd1364Q (Appellant) (Respondent)

172 (Allahabad)/r2014l 367 ITR 517 (Allahabad) where Hon'ble Allahabad High Court held that Assessing Officer has power to reassess returns of assessee not only for undisclosed income found during search operation but also with regard to material available at time of original assessment 3. CIT Vs Kesarwani Zarda Bhandar Sahson Alld. flTA No. 270 of 2014] (Allahabad) where

ANIL KUMAR,UNA vs. INCOME TAX OFFICER, WARD, UNA, UNA

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Krinwant Sahay, Am M.A. No. 121/Chandi/2025 [In Ita No.25/Chandi/2022] (िनधा"रणवष" / Assessment Year: 2010-11) Dcit, Central Circle-1, M/S Oswal Apparels Pvt. Ltd., बनाम/ Vs. Ludhiana Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-9177-H (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Gaurav Sharma (Ca) ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) Sr. Dr (Virtual)

172 taxmann.com 424 (Bombay)]. We find that the reliance placed by the ITAT on this decision was wholly misplaced. The issue before this Court in the aforesaid decision was not whether limitation would start from the date on which the order was communicated to the assessee. In the facts of this case, what the assessee argued was that by virtue

DCIT, CC-II, CHANDIGARH vs. M/S CHANDIGARH DEVELOPERS PVT. LTD., CHANDIGARH

In the result, the appeal of the Revenue is

Bench: Ms.Diva Singh & Ms. Annapurna Guptathe D.C.I.T., Vs. M/S Chandigarh Developers Pvt. Ltd., Central Circle-Ii, Sco 49-50, Sector 26, Chandigarh. Chandigarh. Pan: Aadcc6359G (Appellant) (Respondent)

172 Allahabad)/r20141 367 ITR 517 (Allahabad) (PAGE NO.5 TO 17 OF ANNEXURE) where Hon'ble Allahabad High Court held that Assessing Officer has power to reassess returns of assessee not only for undisclosed income found during search operation but also with regard to material available at time of original assessment 3. CIT Vs Kesarwani Zarda Bhandar Sahson Alld

JASPREET SINGH SIDHU,CHANDIGARH vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH

In the result, the appeal is allowed

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 335/Chd/2024 "नधा"रण वष" / Assessment Year : 2016-17 Jaspreet Singh Sidhu, Vs. The Pcit-1, बनाम Cr Building, Sector 17, H. No. 1656, Sector 33-D, Chandigarh Chandigarh "थायी लेखा सं./Pan No: Bykps6091L अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Shri Rohit Sharma, Cit Dr

section 147 of the Act. In other words, if, notice for reopening of the assessment was issued on one aspect, and in the 335-Chd-2024 – Jaspreet Singh Sidhu, Chandigarh , 6 course of reassessment proceedings another aspect was discovered, the reassessment order would be valid, only if, the aspect, which led to the reopening of assessment continues to form part

J.K. EDUCATIONAL SOCIETY,JAMMU & KASHMIR vs. DCIT (EXEMPTION)-CIRCLE-1,, CHANDIGARH

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

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

reassessment proceedings, the deposit of cash was found to be explained by the AO. At the same time, it was noticed by the AO that the assessee society had made security deposit of Rs. 21.49 lacs with a closely related family trust i.e; Lala Daswandi Ram Family Trust. The assessee society was thereafter called upon to explain

J.K.EDUCATIONAL SOCIETY,JAMMU vs. INCOME TAX OFFICER (EXEMPTION), CHANDIGARH

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

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

reassessment proceedings, the deposit of cash was found to be explained by the AO. At the same time, it was noticed by the AO that the assessee society had made security deposit of Rs. 21.49 lacs with a closely related family trust i.e; Lala Daswandi Ram Family Trust. The assessee society was thereafter called upon to explain

J. K. EDUCATIONAL SOCIETY,JAMMU vs. DCIT, CIRCLE-1, CHANDIGARH

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

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

reassessment proceedings, the deposit of cash was found to be explained by the AO. At the same time, it was noticed by the AO that the assessee society had made security deposit of Rs. 21.49 lacs with a closely related family trust i.e; Lala Daswandi Ram Family Trust. The assessee society was thereafter called upon to explain

BHUPESH GUPTA, NALAGARH,HIMACHAL PRADESH vs. ACIT (CENTRAL CIRCLE ), SHIMLA, HIMACHAL PRADESH

In the result, the appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 441 & 442/Chd/2025 "नधा"रण वष" / Assessment Year: 2017-18 & 2018-19 Shri Bhupesh Gupta, Vs The Acit, Aakash Hospital & Central Circle, Diagnostic, Nalagarh, Shimla. Solan. "थायी लेखा सं./Pan No: Aarpg5916A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Shri Vivek Vardhan, Jcit Sr.Dr Date Of Hearing : 01.09.2025 Date Of Pronouncement : 08.09.2025 Virtual Hearing O R D E R Per Raj Pal Yadav, Vp

172. 4. With the assistance of ld. Representative, we have gone through the record carefully. Since the issue agitated in the additional ground of appeal is a jurisdictional one, therefore, in view of the judgement of Hon'ble Supreme Court in the case of NTPC Ltd. Vs CIT reported in 229 ITR page 383, we permit the assessee to raise

BHUPESH GUPTA, NALAGARH,HIMACHAL PRADESH vs. ACIT(CENTRAL CIRCLE), SHIMLA, HIMACHAL PRADESH

In the result, the appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 441 & 442/Chd/2025 "नधा"रण वष" / Assessment Year: 2017-18 & 2018-19 Shri Bhupesh Gupta, Vs The Acit, Aakash Hospital & Central Circle, Diagnostic, Nalagarh, Shimla. Solan. "थायी लेखा सं./Pan No: Aarpg5916A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Shri Vivek Vardhan, Jcit Sr.Dr Date Of Hearing : 01.09.2025 Date Of Pronouncement : 08.09.2025 Virtual Hearing O R D E R Per Raj Pal Yadav, Vp

172. 4. With the assistance of ld. Representative, we have gone through the record carefully. Since the issue agitated in the additional ground of appeal is a jurisdictional one, therefore, in view of the judgement of Hon'ble Supreme Court in the case of NTPC Ltd. Vs CIT reported in 229 ITR page 383, we permit the assessee to raise

DCIT, CENTRAL CIRCLE II, CHANDIGARH vs. M/S SAB UDYOG LIMITED, CHANDIGARH

In the result, both the appeals of the Revenue are hereby dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

section 153A. As observed above, such an action will defeat the other relevant provisions of the Act and also the rights of the assessee accrued therein.” 7. The above decision has also been followed by another co- ordinate bench of the Tribunal in the case of ‘Atul Barot (HUF) vs. DCIT” in ITA No.2889/M/2011 & ors’. decided on 26.02.2014. Further

DCIT, CENTRAL CIRCLE II, CHANDIGARH vs. M/S SAB UDYOG LIMITED, CHANDIGARH

In the result, both the appeals of the Revenue are hereby dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

section 153A. As observed above, such an action will defeat the other relevant provisions of the Act and also the rights of the assessee accrued therein.” 7. The above decision has also been followed by another co- ordinate bench of the Tribunal in the case of ‘Atul Barot (HUF) vs. DCIT” in ITA No.2889/M/2011 & ors’. decided on 26.02.2014. Further

ASSTT.COMMISSIONER OF INCOME TAX, C-4(1), CHANDIGARH vs. M/S SML ISUZU LIMITED, CHANDIGARH

In the result of the value of the opening stock and closing stock

reassessed after loading the element of excise duty at the prevalent rate. Therefore, taking into account the foregoing discussion and in keeping with judicial consistency, the income of the assessee is hereby increased by an amount of Rs. 1,74,99,101/- on account of under valuation of closing Work in progress. Since the assessee has concealed the particulars

PUKHRAJ SINGH GUJRAL,CHANDIGARH vs. CPC, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Final Hearing

172/-. This income in/cluded Rs. 49,35,911/- earned as professional income from Canada, on which taxes amounting to Rs. 10,32,088/- were paid in Canada. The assessee claimed relief for this foreign tax credit (FTC) under Section 90 of the Income Tax Act, 1961, by filing Form No. 67 on 27.08.2022, after the due date for filing

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

section 13(1)(c) is to judge the reasonableness of the payments made to the members of the society and secondly and more importantly, there is no finding of the AO that the society is not working towards the objects of education etc. as defined in its Memorandum and Rules and Regulations. No case of siphoning off of the funds