SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

short) along with residential/ business premises of its directors and other related entities/ persons on 3.3.2010 and 21.2.2014 for A.Y.2014-15. The second proviso to section 153A contemplates that assessment or reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this section i.e. section 153A(1) pending on the date

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

short) along with residential/ business premises of its directors and other related entities/ persons on 3.3.2010 and 21.2.2014 for A.Y.2014-15. The second proviso to section 153A contemplates that assessment or reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this section i.e. section 153A(1) pending on the date

SH. ANIKET SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

short) along with residential/ business premises of its directors and other related entities/ persons on 3.3.2010 and 21.2.2014 for A.Y.2014-15. The second proviso to section 153A contemplates that assessment or reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this section i.e. section 153A(1) pending on the date

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

short) along with residential/ business premises of its directors and other related entities/ persons on 3.3.2010 and 21.2.2014 for A.Y.2014-15. The second proviso to section 153A contemplates that assessment or reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this section i.e. section 153A(1) pending on the date

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

short) along with residential/ business premises of its directors and other related entities/ persons on 3.3.2010 and 21.2.2014 for A.Y.2014-15. The second proviso to section 153A contemplates that assessment or reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this section i.e. section 153A(1) pending on the date

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

short) along with residential/ business premises of its directors and other related entities/ persons on 3.3.2010 and 21.2.2014 for A.Y.2014-15. The second proviso to section 153A contemplates that assessment or reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this section i.e. section 153A(1) pending on the date

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-

short) along with residential/ business premises of its directors and other related entities/ persons on 3.3.2010 and 21.2.2014 for A.Y.2014-15. The second proviso to section 153A contemplates that assessment or reassessment, if any, relating to any assessment year falling within the period of six assessment years referred to in this section i.e. section 153A(1) pending on the date

SIKANDER SINGH MALUKA,MOHALI vs. ITO, MOHALI

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

Bench: Shri Sanjay Garg & Ms. Annapurna Guptathe I.T.O., Vs. Sh.Sikandar Singh Maluka, Ward 5(1), # 1370, Sector 40-B, Chandigarh. Chandigarh Pan: Abzpm7206N & Sh.Sikandar Singh Maluka, Vs. The I.T.O., # 1370, Sector 40-B, Ward 5(2), Chandigarh. Chandigarh Pan: Abzpm7206N

short ‘the Act’) and addition made on account of Long Term Capital Gains earned on sale of plots of land owned by the assessee amounting to Rs.3.65 crores. An appeal against the aforesaid assessment order was filed to the CIT(Appeals), challenging both the validity of assessment framed u/s 147 of the Act and also merits of the case

SH. SATPAL GOSAIN,LUDHIANA vs. ACIT, LUDHIANA

The appeal of the assessee is partly allowed

short referred to as ‘Act’), confirming the levy of penalty u/s 271(1)(c) of the Act. 2. The facts of the case are that during the course of reassessment proceedings, the A.O. noticed that a housing society consisting of 95 present and ex MLAs of Punjab Legislative Assembly, was the owner of 21.02 acre land in village Kansal district

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

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

short) alongwith residential / business premises of its Directors and other related entities & persons on 03/03/2010. 6. During the course of search certain incriminating documents, papers, books of accounts etc. were found and seized. The A.O. mentioned that the assessee being the Director and key person of the Group filed letter dt. 18/06/2010 before the Investigation Wing surrendering an amount

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

short) alongwith residential / business premises of its Directors and other related entities & persons on 03/03/2010. 6. During the course of search certain incriminating documents, papers, books of accounts etc. were found and seized. The A.O. mentioned that the assessee being the Director and key person of the Group filed letter dt. 18/06/2010 before the Investigation Wing surrendering an amount

SMT. AARTI SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

short) alongwith residential / business premises of its Directors and other related entities & persons on 03/03/2010. 6. During the course of search certain incriminating documents, papers, books of accounts etc. were found and seized. The A.O. mentioned that the assessee being the Director and key person of the Group filed letter dt. 18/06/2010 before the Investigation Wing surrendering an amount

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

short) alongwith residential / business premises of its Directors and other related entities & persons on 03/03/2010. 6. During the course of search certain incriminating documents, papers, books of accounts etc. were found and seized. The A.O. mentioned that the assessee being the Director and key person of the Group filed letter dt. 18/06/2010 before the Investigation Wing surrendering an amount

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

short) alongwith residential / business premises of its Directors and other related entities & persons on 03/03/2010. 6. During the course of search certain incriminating documents, papers, books of accounts etc. were found and seized. The A.O. mentioned that the assessee being the Director and key person of the Group filed letter dt. 18/06/2010 before the Investigation Wing surrendering an amount

SH. SANJAY SINGAL,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

short) alongwith residential / business premises of its Directors and other related entities & persons on 03/03/2010. 6. During the course of search certain incriminating documents, papers, books of accounts etc. were found and seized. The A.O. mentioned that the assessee being the Director and key person of the Group filed letter dt. 18/06/2010 before the Investigation Wing surrendering an amount

SHRI SATISH SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 303/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Satish Soin, बनाम The Acit, House No.31, Garden Enclave, Central Circle-2, Vs South City-Ii, Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Advps6254N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar & Ms. Muskan Garg, Cas राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr तार"ख/Date Of Hearing : 26.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 23.07.2025 Hybrid Hearing आदेश/Order Per Rajpal Yadav, Vp

short ‘the CIT (A)’] dated 28.11.2018 passed for assessment year 2012-13. ITA-303/CHD/2019 A.Y. 2012-13 2 2. The assessee has taken three grounds of appeal out of which Ground Nos. 1 and 3 are general in nature which do not call for recording of any specific finding. 3. In Ground No.2, assessee has pleaded that

RADHA MITTAL,LUDHIANA vs. ITO- WARD 7(3), LUDHIANA

In the result, the appeal of the assessee is allowed in light

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadavradha Mittal, Ito बनाम H. No. 85-A, Aggar Nagar, Ward- 7(3), Ludhiana- 141012 Ludhiana

short the ‘Ld.CIT(A)’] dated 01.05.2019 pertaining to assessment year 2011-12 wherein the assessee has taken the following revised grounds of appeal: “1.That on the facts and in the circumstances of the case and in law, ld. CIT-A erred in sustaining the order passed by Ld AO u/s 147/143(3) without appreciating that assumption of jurisdiction