SH. SOURABH JAIN,LUDHIANA vs. ITO, W-2(3), LUDHIANA

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

reassessment. It is not permissible for the AO to resort to proceedings under section 147merely on change of opinion. Therefore in the light of above explanation and decisions it is justified coming to the conclusion that notice issued u/s 147/148 is void abnitio and the same should be withdrawn. In any case before taking any contrary action an opportunity

DCIT, CC-I, CHANDIGARH , CHANDIGARH vs. VALCO INDUSTRIES LTD., , CHANDIGARH

In the result, the appeal of the Revenue is dismissed

Bench: The Hon'Ble Punjab & Haryana High Court? Ii) Whether On The Facts & Circumstances Of The Case & In Law, Ld. Cit(A) Is Right Holding Such Consequential Order As Void An Initio Ignoring The Facts That Order Passed By Ld. Pcit (Central), Gurugram U/S 263 Has Not Attained Its Finality? Iii) Whether On The Facts & In Circumstances Of The Case & In Law, The Ld. Cit(A) Was Right In Holding That Consequential Order Passed U/S 147 R.W.S. 263 Of The Act As Void As Initio Without Giving Any Liberty To The Revenue To Revive The Proceedings Consequent To Any Directions Or Order

section 263 of the Act to set-aside the matter again to the file of the AO for reconsidering the initial assessment year vis-à-vis substantial expansion. 8. In the impugned order, the Id. CIT(A) allowed the appeal filed by the assessee, reversing the consequential assessment order dated 20/01/2022 passed u/s 263 r/w 147 r/w 143(3) deleting

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

201 3-14 to 2018-19\nScott Edil Pharmacia Ltd.\n54,55 Phase-III, Industrial Area,\nChandigarh बनाम The DCIT,\nCentral Circle-1,\nChandigarh\nथायीलेखासं./PAN NO: AAHCS1643K\n&\nआयकर अपी लसं./ITA Nos. 726 to 732/CH D /2023\nिनधारणवष / Assessment Years : 2 012- 13 t o 2 018-19\nShri Balram Krishan\nPlot No. 47-48, Phase-2,\nIndustrial

SH. PARAMJEET 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)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

SURJEET 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)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

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)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

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)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

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)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

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)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

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)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

DCIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB, SANGRUR

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal

THE ASSISTANT GENERAL MANAGER (F&A) (PERSONAL RESPONSIBLE),SHIMLA vs. ITO (TDS), SHIMLA

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., PATIALA

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal

ITO, CHANDIGARH vs. THE MANAGER DISTT. OFFICE,, MOHALI

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB,

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal

ITO (TDS-2), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., MOHALI

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB, SANGRUR

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench of the Tribunal