AUTHORGEN TECHNOLOGIES PVT. LTD.,MOHALI vs. ITO, WARD 6(1), CHANDIGARH

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

68 of the Income Tax Act, 1961 even though the appellant being resident, has provided complete explanation about the nature and source of sum so credited.” 4. At the outset, it is noted that there is delay in filing the appeal by the Assessee against the order passed by the Ld. Pr. CIT under section 263 dt. 23/03/2021

M/S AUTHORGEN TECHNOLOGIES PVT.LTD,MOHALI vs. PR.CIT-1, CHANDIGARH

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

68 of the Income Tax Act, 1961 even though the appellant being resident, has provided complete explanation about the nature and source of sum so credited.” 4. At the outset, it is noted that there is delay in filing the appeal by the Assessee against the order passed by the Ld. Pr. CIT under section 263 dt. 23/03/2021

JAMYANG KHYENTSE YESHI,KANGRA, HIMACHAL PRADESH vs. ACIT, DCIT, C.R. BUILDING, CHANDIGARH

The appeal of the assessee is partly allowed

Bench: The Ld. Cit(A). The Ld. Cit(A), After Calling For A Remand Report Under Rule 46A, Recorded The Following Findings (Para 5.1 To 5.5 Of The Appellate Order):

68 to 69 B and 69C are different. The Ld. AR had further submitted that in view that there is no repeal and saving clause after insertion of the eligible assessee in section 144C(15), the assessment initially initiated under the old regime cannot be completed in the new regime and for the above-mentioned purposes, he relied upon

M/S JOSAN INDUSTRIES,JALALABAD vs. DCIT, CL-1, INTL. TAXATION, CHANDIGARH

In the result, the appeal is partly allowed as indicated

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita Nos. 64 To 66/Chd/2023 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Josan Industries, Vs. The Dcit Circle-1, बनाम Jalalabad, International Taxation, H.O., Guruharshai, Chandigarh Punjab "थायी लेखा सं./Pan No. Aaafj7294F अपीलाथ"/Appellant ""यथ"/Respondent

144C has exceeded the jurisdiction in as much the residential status of assessee firm is "Resident" and not "NRI" as mentioned in the draft order and as such the order passed is illegal, arbitrary and unjustified. 2. That since the Assessing Officer passing the Draft Assessment Order was not vested with any jurisdiction

M/S JOSAN INDUSTRIES,JALALABAD vs. DCIT, CL-1, INTL. TAXATION, CHANDIGARH

In the result, the appeal is partly allowed as indicated

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita Nos. 64 To 66/Chd/2023 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Josan Industries, Vs. The Dcit Circle-1, बनाम Jalalabad, International Taxation, H.O., Guruharshai, Chandigarh Punjab "थायी लेखा सं./Pan No. Aaafj7294F अपीलाथ"/Appellant ""यथ"/Respondent

144C has exceeded the jurisdiction in as much the residential status of assessee firm is "Resident" and not "NRI" as mentioned in the draft order and as such the order passed is illegal, arbitrary and unjustified. 2. That since the Assessing Officer passing the Draft Assessment Order was not vested with any jurisdiction

M/S JOSAN INDUSTRIES,JALALABAD vs. DCIT, CL-1, INTL. TAXATION, CHANDIGARH

In the result, the appeal is partly allowed as indicated

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita Nos. 64 To 66/Chd/2023 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Josan Industries, Vs. The Dcit Circle-1, बनाम Jalalabad, International Taxation, H.O., Guruharshai, Chandigarh Punjab "थायी लेखा सं./Pan No. Aaafj7294F अपीलाथ"/Appellant ""यथ"/Respondent

144C has exceeded the jurisdiction in as much the residential status of assessee firm is "Resident" and not "NRI" as mentioned in the draft order and as such the order passed is illegal, arbitrary and unjustified. 2. That since the Assessing Officer passing the Draft Assessment Order was not vested with any jurisdiction

NEERU ARORA,CHANDIGARH vs. CIRCLE-1, INTERNATIONAL TAXATION, CHANDIGARH

In the result, the appeal of the assessee is partly allowed in terms indicated above

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

3. A notice under section 148 dated 28.07.2022 was issued after obtaining the necessary approval from the competent authority. In the course of reassessment proceedings, notices under section 142(1), along with questionnaires, were issued by the AO seeking specific details regarding the said transaction. 4. The AO noted that despite repeated opportunities, no credible explanation or evidence

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

3 Celebrity Biopharma Ltd. -10.0% 4 Colinz Laboratories Ltd. -0.3% 5 Syschcm (India) Ltd. -0.2% 6 Ozone Pharmaceuticals Ltd. 0.3% 7 Laboratories Ltd. 2.1% 8 Elysium Pharmaceuticals Ltd. 2.3% 9 Resonance Specialties Ltd. 2.5% ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys. 2007-08 to 2015-16 Page 56 of 120 10 Triochem Products

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

3 Celebrity Biopharma Ltd. -10.0% 4 Colinz Laboratories Ltd. -0.3% 5 Syschcm (India) Ltd. -0.2% 6 Ozone Pharmaceuticals Ltd. 0.3% 7 Laboratories Ltd. 2.1% 8 Elysium Pharmaceuticals Ltd. 2.3% 9 Resonance Specialties Ltd. 2.5% ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys. 2007-08 to 2015-16 Page 56 of 120 10 Triochem Products

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

3 Celebrity Biopharma Ltd. -10.0% 4 Colinz Laboratories Ltd. -0.3% 5 Syschcm (India) Ltd. -0.2% 6 Ozone Pharmaceuticals Ltd. 0.3% 7 Laboratories Ltd. 2.1% 8 Elysium Pharmaceuticals Ltd. 2.3% 9 Resonance Specialties Ltd. 2.5% ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys. 2007-08 to 2015-16 Page 56 of 120 10 Triochem Products

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

3 Celebrity Biopharma Ltd. -10.0% 4 Colinz Laboratories Ltd. -0.3% 5 Syschcm (India) Ltd. -0.2% 6 Ozone Pharmaceuticals Ltd. 0.3% 7 Laboratories Ltd. 2.1% 8 Elysium Pharmaceuticals Ltd. 2.3% 9 Resonance Specialties Ltd. 2.5% ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys. 2007-08 to 2015-16 Page 56 of 120 10 Triochem Products

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

3 Celebrity Biopharma Ltd. -10.0% 4 Colinz Laboratories Ltd. -0.3% 5 Syschcm (India) Ltd. -0.2% 6 Ozone Pharmaceuticals Ltd. 0.3% 7 Laboratories Ltd. 2.1% 8 Elysium Pharmaceuticals Ltd. 2.3% 9 Resonance Specialties Ltd. 2.5% ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys. 2007-08 to 2015-16 Page 56 of 120 10 Triochem Products

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

3 Celebrity Biopharma Ltd. -10.0% 4 Colinz Laboratories Ltd. -0.3% 5 Syschcm (India) Ltd. -0.2% 6 Ozone Pharmaceuticals Ltd. 0.3% 7 Laboratories Ltd. 2.1% 8 Elysium Pharmaceuticals Ltd. 2.3% 9 Resonance Specialties Ltd. 2.5% ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys. 2007-08 to 2015-16 Page 56 of 120 10 Triochem Products

M/S GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

3 Celebrity Biopharma Ltd. -10.0% 4 Colinz Laboratories Ltd. -0.3% 5 Syschcm (India) Ltd. -0.2% 6 Ozone Pharmaceuticals Ltd. 0.3% 7 Laboratories Ltd. 2.1% 8 Elysium Pharmaceuticals Ltd. 2.3% 9 Resonance Specialties Ltd. 2.5% ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys. 2007-08 to 2015-16 Page 56 of 120 10 Triochem Products

M/S GLAXO SMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, C-4(1), CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

3 Celebrity Biopharma Ltd. -10.0% 4 Colinz Laboratories Ltd. -0.3% 5 Syschcm (India) Ltd. -0.2% 6 Ozone Pharmaceuticals Ltd. 0.3% 7 Laboratories Ltd. 2.1% 8 Elysium Pharmaceuticals Ltd. 2.3% 9 Resonance Specialties Ltd. 2.5% ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys. 2007-08 to 2015-16 Page 56 of 120 10 Triochem Products

M/S GLAXO SMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, C-4(1), CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

3 Celebrity Biopharma Ltd. -10.0% 4 Colinz Laboratories Ltd. -0.3% 5 Syschcm (India) Ltd. -0.2% 6 Ozone Pharmaceuticals Ltd. 0.3% 7 Laboratories Ltd. 2.1% 8 Elysium Pharmaceuticals Ltd. 2.3% 9 Resonance Specialties Ltd. 2.5% ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys. 2007-08 to 2015-16 Page 56 of 120 10 Triochem Products

M/S GLAXO SMITHKLINE ASIA PVT. LTD.,NABHA vs. DCIT, C-4(1), CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

3 Celebrity Biopharma Ltd. -10.0% 4 Colinz Laboratories Ltd. -0.3% 5 Syschcm (India) Ltd. -0.2% 6 Ozone Pharmaceuticals Ltd. 0.3% 7 Laboratories Ltd. 2.1% 8 Elysium Pharmaceuticals Ltd. 2.3% 9 Resonance Specialties Ltd. 2.5% ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys. 2007-08 to 2015-16 Page 56 of 120 10 Triochem Products

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

3 Celebrity Biopharma Ltd. -10.0% 4 Colinz Laboratories Ltd. -0.3% 5 Syschcm (India) Ltd. -0.2% 6 Ozone Pharmaceuticals Ltd. 0.3% 7 Laboratories Ltd. 2.1% 8 Elysium Pharmaceuticals Ltd. 2.3% 9 Resonance Specialties Ltd. 2.5% ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys. 2007-08 to 2015-16 Page 56 of 120 10 Triochem Products