RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated

LABH SINGH,PANCHKULA vs. INCOME TAX OFFICER, WARD NO 2,, PANCHKULA

68, Shiv Shakti Colony, Pinjore-134102\nबनाम\nThe ITO\nWard-2, Panchkula\nस्थायी लेखा सं./ PAN NO: EAAPS5523L\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nनिर्धारिती की ओर से / Assessee by :\nSmt. Neelam Dhiman, C.A (Virtual)\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 668/Chd/2022\nनिर्धारण वर्ष / Assessment Year: 2018-19\nShri Suresh Pal,\nVill

MR. RAM PAL SINGH,CHANDIGARH vs. ITO WARD 5(4), CHANDIGARH

In the result, both the appeals of the assessees are allowed

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 387/Chd/2021 "नधा"रण वष" / Assessment Year : 2018-19 Mr. Ram Pal Singh, The Ito, Ward-5(4), बनाम Sco 68, Chandigarh Ist Floor, Sec. 40-C, Chandigarh "थायी लेखा सं./Pan No: Bawps7303F अपीलाथ"/Appellant ""यथ"/Respondent

68, Chandigarh Ist Floor, Sec. 40-C, Chandigarh "थायी लेखा सं./PAN NO: BAWPS7303F अपीलाथ"/Appellant ""यथ"/Respondent Hearing though video Conferencing "नधा"रती क ओर से/Assessee by : Sh. Anil Batra, Advocate राज"व क ओर से/ Revenue by : Dr. Ranjeet Kaur, CIT DR सुनवाई क तार%ख/Date of Hearing : 14.02.2022 उदघोषणा क तार%ख/Date of Pronouncement

DOUBLE KNITWEAR,LUDHIANA vs. ITO WARD 3(1), LUDHIANA

In the result, both the appeals of the assessees are allowed

68, SAS Nagar, Mohali C/o Parikshit Aggarwal, Chartered 160062, Punjab Accountant, H.No. 1238, Sector 22B, Chandigarh "थायी लेखा सं./PAN NO: AABFO7316A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Parikshit Aggarwal, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR आयकर अपील सं./ ITA No. 404/Chd/ 2021 "नधा"रण वष" / Assessment

DS MULTIMEDIA PRIVATE LIMITED,PANCHKULA vs. DCIT,CPC/ITO WARD-1, PANCHKULA

In the result, both the appeals of the assessees are allowed

68, SAS Nagar, Mohali C/o Parikshit Aggarwal, Chartered 160062, Punjab Accountant, H.No. 1238, Sector 22B, Chandigarh "थायी लेखा सं./PAN NO: AABFO7316A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Parikshit Aggarwal, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR आयकर अपील सं./ ITA No. 404/Chd/ 2021 "नधा"रण वष" / Assessment

M/S PACIFIC ENGINEERS,MOHALI vs. ADIT,CPC, BENGALURU/ITO WARD 6(1), CHANDIGARH

In the result, both the appeals of the assessees are allowed

68, SAS Nagar, Mohali C/o Parikshit Aggarwal, Chartered 160062, Punjab Accountant, H.No. 1238, Sector 22B, Chandigarh "थायी लेखा सं./PAN NO: AABFO7316A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Parikshit Aggarwal, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR आयकर अपील सं./ ITA No. 404/Chd/ 2021 "नधा"रण वष" / Assessment

M/S PACIFIC ENGINEERS,MOHALI vs. ADIT,CPC, BENGALURU/ITO WARD 6(1), CHANDIGARH

In the result, both the appeals of the assessees are allowed

68, SAS Nagar, Mohali C/o Parikshit Aggarwal, Chartered 160062, Punjab Accountant, H.No. 1238, Sector 22B, Chandigarh "थायी लेखा सं./PAN NO: AABFO7316A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Parikshit Aggarwal, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR आयकर अपील सं./ ITA No. 404/Chd/ 2021 "नधा"रण वष" / Assessment

CHERRY CHIK HATCHERIES PRIVATE LIMITED,MALERKOTLA vs. ITO WARD - 1,, MALERKOTLA

In the result, both the appeals of the assessees are allowed

68, SAS Nagar, Mohali C/o Parikshit Aggarwal, Chartered 160062, Punjab Accountant, H.No. 1238, Sector 22B, Chandigarh "थायी लेखा सं./PAN NO: AABFO7316A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Parikshit Aggarwal, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR आयकर अपील सं./ ITA No. 404/Chd/ 2021 "नधा"रण वष" / Assessment

ATUL GLOBAL PVT.LTD.,LUDHIANA vs. ITO-WARD-1(1), LUDHIANA

In the result, both the appeals of the assessees are allowed

68, SAS Nagar, Mohali C/o Parikshit Aggarwal, Chartered 160062, Punjab Accountant, H.No. 1238, Sector 22B, Chandigarh "थायी लेखा सं./PAN NO: AABFO7316A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Parikshit Aggarwal, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR आयकर अपील सं./ ITA No. 404/Chd/ 2021 "नधा"रण वष" / Assessment

SANDEEP PURI,PATIALA vs. ITO WARD -4,, PATIALA

In the result, both the appeals of the assessees are allowed

68, SAS Nagar, Mohali C/o Parikshit Aggarwal, Chartered 160062, Punjab Accountant, H.No. 1238, Sector 22B, Chandigarh "थायी लेखा सं./PAN NO: AABFO7316A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Parikshit Aggarwal, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR आयकर अपील सं./ ITA No. 404/Chd/ 2021 "नधा"रण वष" / Assessment

M/S OVER AND ABOVE SOFTWARE AND INFRASTRUCTURE SOLUTION (OASIS),MOHALI vs. ITO, WARD 6(1),, MOHALI

In the result, both the appeals of the assessees are allowed

68, SAS Nagar, Mohali C/o Parikshit Aggarwal, Chartered 160062, Punjab Accountant, H.No. 1238, Sector 22B, Chandigarh "थायी लेखा सं./PAN NO: AABFO7316A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Parikshit Aggarwal, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR आयकर अपील सं./ ITA No. 404/Chd/ 2021 "नधा"रण वष" / Assessment

PERIDOT KNITWEARS PRIVATE LIMITED,LUDHIANA vs. ITO WARD -7(5),, LUDHIANA

In the result, both the appeals of the assessees are allowed

68, SAS Nagar, Mohali C/o Parikshit Aggarwal, Chartered 160062, Punjab Accountant, H.No. 1238, Sector 22B, Chandigarh "थायी लेखा सं./PAN NO: AABFO7316A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Parikshit Aggarwal, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr. DR आयकर अपील सं./ ITA No. 404/Chd/ 2021 "नधा"रण वष" / Assessment