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

68 8 4,94,000 3,51,451 D/o Shri R.K. Chhabra, # 3085 Sector 21 D, Chandigarh Sanjay Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 6. S/o Shri Gian

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

68 8 4,94,000 3,51,451 D/o Shri R.K. Chhabra, # 3085 Sector 21 D, Chandigarh Sanjay Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 6. S/o Shri Gian

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

68 8 4,94,000 3,51,451 D/o Shri R.K. Chhabra, # 3085 Sector 21 D, Chandigarh Sanjay Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 6. S/o Shri Gian

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

68 8 4,94,000 3,51,451 D/o Shri R.K. Chhabra, # 3085 Sector 21 D, Chandigarh Sanjay Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 6. S/o Shri Gian

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

68 8 4,94,000 3,51,451 D/o Shri R.K. Chhabra, # 3085 Sector 21 D, Chandigarh Sanjay Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 6. S/o Shri Gian

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

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

68 8 4,94,000 3,51,451 D/o Shri R.K. Chhabra, # 3085 Sector 21 D, Chandigarh Sanjay Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 6. S/o Shri Gian

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

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

68 8 4,94,000 3,51,451 D/o Shri R.K. Chhabra, # 3085 Sector 21 D, Chandigarh Sanjay Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 6. S/o Shri Gian

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

68 8 4,94,000 3,51,451 D/o Shri R.K. Chhabra, # 3085 Sector 21 D, Chandigarh Sanjay Sardana Salary Rent Interest Salary Rent Interest Salary Rent Interest 6. S/o Shri Gian

CHANDIGARH EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL)-GURGAON, AT CHANDIGARH

68 taxmann.com 270 (Cal) • Principal CIT, Pune Vs. Sungard Solutions (I) (P.) Ltd. [2019] 105 taxmann.com 67 (Bom) 5.26 The Ld. Pr. CIT observed that Ld. CIT(E) does not exercise any jurisdiction in respect of the person claiming exemption under section 11 and 12 of the Act which have been assigned to the A.O. subordinate

SHRI GURU RAM DASS EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL) GURGAON, AT CHANDIGARH

68 taxmann.com 270 (Cal) • Principal CIT, Pune Vs. Sungard Solutions (I) (P.) Ltd. [2019] 105 taxmann.com 67 (Bom) 5.26 The Ld. Pr. CIT observed that Ld. CIT(E) does not exercise any jurisdiction in respect of the person claiming exemption under section 11 and 12 of the Act which have been assigned to the A.O. subordinate

CHANDIGARH EDUCATIONAL TRUST,MOHALI vs. PR.CIT-CENTRAL,GURGAON, AT CHANDIGARH

68 taxmann.com 270 (Cal) • Principal CIT, Pune Vs. Sungard Solutions (I) (P.) Ltd. [2019] 105 taxmann.com 67 (Bom) 5.26 The Ld. Pr. CIT observed that Ld. CIT(E) does not exercise any jurisdiction in respect of the person claiming exemption under section 11 and 12 of the Act which have been assigned to the A.O. subordinate

DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA vs. SHREE GANESH EDIBLES PVT. LTD., KHANNA

The appeal stand dismissed

Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

3. The Ld. CIT(A), after due consideration of detailed written submissions of the assessee and in terms of ratio of various judicial decisions, rendered its observations and findings from para 5.2.3 onwards as under: - During the assessment proceedings, the A.O. noticed that the assessee had received unsecured loans of Rs. 1,50,00,000/- from two non-descript companies

DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA vs. SHREE GANESH EDIBLES PVT. LTD., KHANNA

The appeal stand dismissed

Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

3. The Ld. CIT(A), after due consideration of detailed written submissions of the assessee and in terms of ratio of various judicial decisions, rendered its observations and findings from para 5.2.3 onwards as under: - During the assessment proceedings, the A.O. noticed that the assessee had received unsecured loans of Rs. 1,50,00,000/- from two non-descript companies

SJVN LIMITED,SHIMLA HIMACHAL PRADESH vs. ACIT , SHIMLA

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

Bench: SHRI. VIKRAM SINGH YADAV, AM & & &, SHRI. PARESH M. JOSHI (Judicial Member)

68,03,40,638/-. 3. Deduction u/s 80IA has not been considered while working out the Gross Total Income as per normal provisions of Income Tax. 4. Credit u/s 115JAA has been taken as Rs. 55,49,51,164/- instead of Rs. 90,64,10,578/-. 6. The application so filed by the assessee u/s 154 was considered and partly

SH. SANDEEP KUMAR,LUDHIANA vs. ITO, WARD-4, KHANNA

In the result, the appeal of the assessee is allowed

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

156 of 2010, dated June 29,2010 no addition under section 68 can be made in a case where income is to be returned on presumptive basis, applying the provisions of section 44AF etc. of the Act. Therefore, even from this angle addition made in this case is not sustainable. It is therefore prayed that the appeal

ITO, W-1(3), CHANDIGARH vs. SMT. RENU ANAND, CHANDIGARH

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

section 143(2) was issued on 02/09/2014 by the Dy. CIT Circle1(1) Chandigarh 2 and served upon the assessee on 08/09/2014. Thereafter the case record was transferred to ITO Ward1(3) which was received on 26/05/2015. That further proceedings were taken up by issuing notice u/s 142(1) alongwith questionnaire on 11/06/2015 followed by on 30/07/2015. That

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

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

In the result, the appeals filed for Assessee are disposed off as under:

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

section 153A(1) which was not claimed in his regular return of income, thus, impugned order of AO rejecting such claim of assessee was unjustified CIT v Continental Warehousing Corpn. (Nhava Sheva) Ltd., [2015] 58 taxmann.com 78/232 Taxman 270/374 ITR 645 (Bom.) CIT v Continental Warehousing Corpn. (Nhava Sheva) Ltd., [2015] 58 taxmann.com 78/232 Taxman 270/374

SHRI MUNISH ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH

In the result, the appeals filed for Assessee are disposed off as under:

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 156/Chd/2019 "नधा"रण वष" / Assessment Year : 2008-09 आयकर अपील सं./ Ita No. 157/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 आयकर अपील सं./ Ita No. 158/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 आयकर अपील सं./ Ita No. 169/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 आयकर अपील सं./ Ita No. 170/Chd/2019 "नधा"रण वष" / Assessment Year : 2011-12 & आयकर अपील सं./ Ita No. 171/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Munish Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Aexpa3762N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024

section 153A(1) which was not claimed in his regular return of income, thus, impugned order of AO rejecting such claim of assessee was unjustified CIT v Continental Warehousing Corpn. (Nhava Sheva) Ltd., [2015] 58 taxmann.com 78/232 Taxman 270/374 ITR 645 (Bom.) CIT v Continental Warehousing Corpn. (Nhava Sheva) Ltd., [2015] 58 taxmann.com 78/232 Taxman 270/374