SHRI SATISH KUMAR,SANGRUR vs. ITO, WARD, SANGRUR

In the result, appeal of the assessee’s are allowed

68,676/- 19.10.2015 Land 2. 245 Commercial 23.01.2015 1,54,53,202/- 15,45,320/- 1,39,07,882/- 10.07.2015 Land 5.2 The assessee appended note to the aforesaid details of the compensation received as under: Note: As per certificate from the O/o the Collector Land Acquisition-cum-S.D.M. Sangrur, the above said Agriculture and Commercial Land had been

SMT. URMILA GARG,SANGRUR vs. ITO, WARD, SANGRUR

In the result, appeal of the assessee’s are allowed

68,676/- 19.10.2015 Land 2. 245 Commercial 23.01.2015 1,54,53,202/- 15,45,320/- 1,39,07,882/- 10.07.2015 Land 5.2 The assessee appended note to the aforesaid details of the compensation received as under: Note: As per certificate from the O/o the Collector Land Acquisition-cum-S.D.M. Sangrur, the above said Agriculture and Commercial Land had been

M/S CHANDIGARH LAWN TENNIS ASSOCIATION,CHANDIGARH vs. ITO (EXEMPTIONS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The Ito (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh Pan No. Aaatc4943J (Appellant) (Respondent) Appellant By : Sh. Y.K. Sud, Ca Respondent By : Smt. Chanderkanta, Addl. Cit (On 22.3.2018) & Sh.Yoginder Mittal, Sr. Dr (On 13.7.2018) Date Of Hearing : 22.03.2018 & 13.7.2018 Date Of Pronouncement : 26.07.2018

154 @165] 15.8 In order to bring exemption of charitable or religious trusts in line with the corresponding provisions in section 10(23C)(iv) or (v), sub-section (4A) of section 11 has been amended to permit trust and institutions to carry out business ITA No. 1382/Chd/2016- Chandigarh Lawn Tennis Association, Chandigarh 35 activities if the business

ANIKET SINGAL,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

In the result, all the above appeals are allowed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 939/Chd/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Shri Aniket Singal बनाम The DCIT 4, Amritashergil Marg, New Delhi- 110003 Central Circle-1 Chandigarh स्थायी लेखा सं./ PAN NO: CZCPS6126E अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 1145/Chd/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Smt. Aarti Singal बनाम The DCIT 53, Jor Bagh, New Delhi-110003 Central Circle-1 Chandigarh स

68 of the Income Tax Act, 1961 and subsequently denying claim of exemption u/s 10(38). 2. That the Learned Commissioner of Income Tax (Appeals) further gravely erred in upholding the action of the Learned Assessing Officer in making an addition of Rs. 1,76,33,254/- on account of alleged commission expenses allegedly paid by the appellant for arranging

AARTI SINGAL,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

In the result, all the above appeals are allowed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 939/Chd/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Shri Aniket Singal बनाम The DCIT Central Circle-1 Chandigarh 4, Amritashergil Marg, New Delhi- 110003 स्थायी लेखा सं./ PAN NO: CZCPS6126E अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 1145/Chd/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Smt. Aarti Singal बनाम The DCIT Central Circle-1 Chandigarh 53, Jor Bagh, New Delhi-110003 स

68 of the Income Tax Act, 1961 and subsequently denying claim of exemption u/s 10(38). 2. That the Learned Commissioner of Income Tax (Appeals) further gravely erred in upholding the action of the Learned Assessing Officer in making an addition of Rs. 1,76,33,254/- on account of alleged commission expenses allegedly paid by the appellant for arranging

DCIT, C-1(1) , CHANDIGARH vs. M/S FIDELITY INFORMATION SERVICES INDIA PVT. LTD., CHANDIGARH

In the result, the cross-objection filed by the assessee is dismissed

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

68 days which is not an inordinate long period is condoned. In the result, the delay in filing the cross- objection is condoned and the same is hereby admitted for necessary adjudication. 26. Now, coming to the various grounds of appeal taken by the assessee in its cross-objection so filed, it is noted that the assessee has effectively challenged

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

154, First Floor, Aggarwal Plaza,\nShakarpur, New Delhi'. No search was carried out on this\npremises. No Panchnama was drawn in the name of the\nassessee. The Panchnama was drawn only in the name of the\nDirector i.e. Smt. Geeta Bindal. This fact has been brought to\nthe notice of the AO by the assessee on a number of times

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

154, First Floor, Aggarwal Plaza,\nShakarpur, New Delhi'. No search was carried out on this\npremises. No Panchnama was drawn in the name of the\nassessee. The Panchnama was drawn only in the name of the\nDirector i.e. Smt. Geeta Bindal. This fact has been brought to\nthe notice of the AO by the assessee on a number of times

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

154, First Floor, Aggarwal Plaza,\nShakarpur, New Delhi'. No search was carried out on this\npremises. No Panchnama was drawn in the name of the\nassessee. The Panchnama was drawn only in the name of the\nDirector i.e. Smt. Geeta Bindal. This fact has been brought to\nthe notice of the AO by the assessee on a number of times

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

In the result, appeal of the Department is dismissed and the appeal of the assessee is allowed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 588/Chd/2018 निर्धारण वर्ष / Assessment Years : 2012-13 The DCIT C-V, Ludhiana बनाम M/s Hero Cycles Ltd. Hero Nagar, G.T. Road Ludhiana स्थायी लेखा सं./PAN NO: AAACH4073P अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 473/Chd/2018 निर्धारण वर्ष / Assessment Years : 2012-13 M/s Hero Cycles Ltd. Hero Nagar, G.T. Road Ludhiana बनाम The ACIT C-V, Ludhiana स्थायी लेखा सं./PAN NO: AAACH4073P

68,771/-) is disallowed and added back to the total income of the assessee as being the expenditure not wholly and exclusively for the purposes of business and is added back to the total income of the assessee." 13. Being aggrieved the assessee carried the matter to the Ld. CIT(A) and furnished the written submissions dt. 14.12.2017 which

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

154, First Floor, Aggarwal Plaza,\nShakarpur, New Delhi'. No search was carried out on this\npremises. No Panchnama was drawn in the name of the\nassessee. The Panchnama was drawn only in the name of the\nDirector i.e. Smt. Geeta Bindal. This fact has been brought to\nthe notice of the AO by the assessee on a number of times

ACIT,CC-1, CHANDIGARH vs. M/S BAJWA DEVELOPERS LTD., KHARAR

Bench: The Cit(A)(Central), Gurgaon. The Ld. Cit(A) Vide Order, Dated 26.04.2019 Sustained The Penalty Of Rs. 1,58,68,413/-, Against That Order, The Assessee Has Filed This Appeal Before The 2

section 271 AAA on an amount of Rs. 1,58,68,413/-whereas the same is chargeable @ 10% of the undisclosed income of Rs. 1,25,16,413/-, the surrendered income, which the assessee has failed to substantiate the manner in which in which it was earned. 5. The appellant craves leave for any addition, deletion or amendment

ACIT-CC-1, CHANDIGARH vs. M/S BAJWA DEVELOPERS LTD., KHARAR

Bench: The Cit(A)(Central), Gurgaon. The Ld. Cit(A) Vide Order, Dated 26.04.2019 Sustained The Penalty Of Rs. 1,58,68,413/-, Against That Order, The Assessee Has Filed This Appeal Before The 2

section 271 AAA on an amount of Rs. 1,58,68,413/-whereas the same is chargeable @ 10% of the undisclosed income of Rs. 1,25,16,413/-, the surrendered income, which the assessee has failed to substantiate the manner in which in which it was earned. 5. The appellant craves leave for any addition, deletion or amendment

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

Bench: The Cit(A)(Central), Gurgaon. The Ld. Cit(A) Vide Order, Dated 26.04.2019 Sustained The Penalty Of Rs. 1,58,68,413/-, Against That Order, The Assessee Has Filed This Appeal Before The 2

section 271 AAA on an amount of Rs. 1,58,68,413/-whereas the same is chargeable @ 10% of the undisclosed income of Rs. 1,25,16,413/-, the surrendered income, which the assessee has failed to substantiate the manner in which in which it was earned. 5. The appellant craves leave for any addition, deletion or amendment

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

Section 68 of the Act the submissions of the assessee had been reproduced by the Ld. CIT(A) at page no. 124 to 154 of the assessment order, the same are reproduced verbatim as under: (1

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

Section 68 of the Act the submissions of the assessee had been reproduced by the Ld. CIT(A) at page no. 124 to 154 of the assessment order, the same are reproduced verbatim as under: (1

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

Section 68 of the Act the submissions of the assessee had been reproduced by the Ld. CIT(A) at page no. 124 to 154 of the assessment order, the same are reproduced verbatim as under: (1

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

Section 68 of the Act the submissions of the assessee had been reproduced by the Ld. CIT(A) at page no. 124 to 154 of the assessment order, the same are reproduced verbatim as under: (1

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

Section 68 of the Act the submissions of the assessee had been reproduced by the Ld. CIT(A) at page no. 124 to 154 of the assessment order, the same are reproduced verbatim as under: (1