DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

201, Sector 16-A, Chandigarh Chandigarh "थायी लेखा सं./PAN NO: AETPK0153M Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA Nos. 48 to 50/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12 The DCIT, Central Circle-1, Sh. Paramjit Singh, बनाम Chandigarh H.N o.4197, Sector 68, Mohali "थायी लेखा सं

DCIT, CHANDIGARH vs. SMT. MANJIT KAUR, CHANDIGARH

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

201, Sector 16-A, Chandigarh Chandigarh "थायी लेखा सं./PAN NO: AETPK0153M Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA Nos. 48 to 50/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12 The DCIT, Central Circle-1, Sh. Paramjit Singh, बनाम Chandigarh H.N o.4197, Sector 68, Mohali "थायी लेखा सं

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

201, Sector 16-A, Chandigarh Chandigarh "थायी लेखा सं./PAN NO: AETPK0153M Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA Nos. 48 to 50/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12 The DCIT, Central Circle-1, Sh. Paramjit Singh, बनाम Chandigarh H.N o.4197, Sector 68, Mohali "थायी लेखा सं

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

201, Sector 16-A, Chandigarh Chandigarh "थायी लेखा सं./PAN NO: AETPK0153M Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA Nos. 48 to 50/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12 The DCIT, Central Circle-1, Sh. Paramjit Singh, बनाम Chandigarh H.N o.4197, Sector 68, Mohali "थायी लेखा सं

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

201, Sector 16-A, Chandigarh Chandigarh "थायी लेखा सं./PAN NO: AETPK0153M Appeal against the order of CIT(A)-3, Gurgaon dated 28.10.2016 आयकर अपील सं./ ITA Nos. 48 to 50/CHD/2017 "नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12 The DCIT, Central Circle-1, Sh. Paramjit Singh, बनाम Chandigarh H.N o.4197, Sector 68, Mohali "थायी लेखा सं

SH.ANIL DHIWAN S/O SH.A.K.DHWAN vs. DY.COMMISSIONER OF INCOME TAX, MANDI

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Ms. Annapurna Guptash.Anil Dhawan, S/O Sh.A.K.Dhawan, Vs. The D.C.I.T., Moti Bazar, Mandi, Distt. Mandi (H.P.) Circle-Mandi (H.P.) Pan: Aejpd7188M (Appellant) (Respondent)

section 194H to deduct tax at source on the payment made to sub franchisee and since PR assessee has failed to do so, the same is liable u/s 201(1) alongwith interest u/s 201(1A) of the Act. On perusal of record and arguments of both the authorities below, we are of the view that the assessee has declared

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

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

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus

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

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

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus

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

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

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus

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

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

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus

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

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

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus

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

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

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus

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

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

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus

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

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

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus

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

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

section 132(4) of the Act after confronting various documents of incriminating In the cases of Shri Sanjay Singhal and Others Vs. DCIT, Chandigarh (9 Appeals) 49 nature and the statement recorded of various persons. Thus, the admission by the assessee in itself is a vital piece of evidence that the group of the assessee has generated huge bogus

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)

Section 154 dt. 10/10/2022 requesting for rectification of demand by contending that as per the computation attached, demand of Rs. 275,30,33,942/- was erroneously determined and the following mistakes were pointed out by the assessee: 1. “In the computation of income, deemed income u/s 115JB has been taken wrongly at Rs. 21,06,42,20,687/- instead

JCIT(OSD)(TDS),CIRCLE, PANCHKULA vs. M/S LIBERTY SHOES LTD.,, KARNAL

In the result, the appeal of the Revenue is dismissed

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपील सं./Ita No. 268/Chd/2020 "नधा"रणवष" / Assessment Years : 2017-18 Joint Commissioner Of Income M/S Liberty Shoes Ltd., बनाम 13Th Mile Stone, Tax (Osd) (Tds) Circle Aaykar Bhawan, Sector 2 Liberty Puram, G.T. Road, Panchkula Kutail, Karnal Tan No: Rtkl00664G अपीलाथ"/Appellant ""यथ"/Respondent

201 (1)(lA), simply proceeded on the TDS survey party's observations as also post survey details and the replies made by appellant. He also framed his order while complying with the directions of JC1T under section 144A being mandatory to follow and act upon. The counsel for the appellant, in his written submissions, produced a synopsis chart

DCIT, CC 1, CHANDIGARH , CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

The appeals of the revenue are treated as dismissed

201 3-14 to 2018-19\nScott Edil Pharmacia Ltd.\n54,55 Phase-III, Industrial Area,\nChandigarh\nबनाम\nThe DCIT,\nCentral Circle-1,\nChandigarh\nस्थायीलेखासं./PAN NO: AAHCS1643K\n3\nअपीलाथ/Appellant\nप्रथस्थी/Respondent\n&\nआयकरअपीलसं./ITA Nos.726 to 732/CH D /2023\nिनधारणवष / Assessment Years : 2012- 13 t o 2018-19\nShri Balram Krishan\nPlot No. 47-48, Phase-2,\nIndustrial