DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

DY. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, FOCAL POINT

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4,, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, , AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, - vs. ROCKMAN INDUSTRIES LTD, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

DCIT CIRCLE-4, LUDHIANA, LUDHIANA vs. ROCKMAN INDUSTRIES LTD, LUDHIANA

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

246A of the Act before CIT(A) who by the impugned order dt. 04/10/2023 has allowed the appeal of the assessee by placing reliance on the decision and order of this Tribunal in Assessee’s own case in ITA No. 1264/Chd/2018 dt. 20/08/2020. Proceedings before this Tribunal The Revenue being aggrieved by the impugned order has filed an appeal

KANGRA VALLEY GARDEN HOTELS PRIVATE LIMITED,KANGRA vs. INCOME TAX OFFICER, WARD DHARAMSHALA, HIMACHAL PRADESH, DHARAMSHALA

Appeal of the assessee is allowed as and by

Bench: This Tribunal As & By Way Of Second Appeal.

1,93,650/- 70,68,225/- 72,61,875/- 03. 73592 19-Mar-13 7,35,920/- 2,94,14,722/- 3,01,50,642/- Total 14,85,020/- 5,67,56,872/- 5,82,41,892/- ITA Nos. 600,601 & 602/CHD/2024 A.Y. 2013-14, 2014-15 & 2015-16 7 2. In relation to the allotment made on 2nd April

KANGRA VALLEY GARDEN HOTELS PRIVATE LIMITED,KANGRA vs. INCOME TAX OFFICER, WARD DHARAMSHALA, HIMACHAL PRADESH, DHARAMSHALA

Appeal of the assessee is allowed as and by

Bench: This Tribunal As & By Way Of Second Appeal.

1,93,650/- 70,68,225/- 72,61,875/- 03. 73592 19-Mar-13 7,35,920/- 2,94,14,722/- 3,01,50,642/- Total 14,85,020/- 5,67,56,872/- 5,82,41,892/- ITA Nos. 600,601 & 602/CHD/2024 A.Y. 2013-14, 2014-15 & 2015-16 7 2. In relation to the allotment made on 2nd April

KANGRA VALLEY GARDEN HOTELS PRIVATE LIMITED,KANGRA vs. INCOME TAX OFFICER, WARD DHARAMSHALA, HIMACHAL PRADESH, DHARAMSHALA

Appeal of the assessee is allowed as and by

Bench: This Tribunal As & By Way Of Second Appeal.

1,93,650/- 70,68,225/- 72,61,875/- 03. 73592 19-Mar-13 7,35,920/- 2,94,14,722/- 3,01,50,642/- Total 14,85,020/- 5,67,56,872/- 5,82,41,892/- ITA Nos. 600,601 & 602/CHD/2024 A.Y. 2013-14, 2014-15 & 2015-16 7 2. In relation to the allotment made on 2nd April

DCIT CC-1, LUDHIANA vs. M/S OSWAL FASHION (P) LTD., LUDHIANA

In the result, the Revenue’s appeals in ITA Nos

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

1) and no notice under section 143(2) was issued. The assessment stood concluded as on the date of search conducted on 10.05.2012. In response to notice under section 153A, the assessee filed the return reiterating the same income. 6. During the course of assessment under section 153A read with 143(3), the AO made an addition

DCIT CC-1, LUDHIANA vs. M/S OSWAL FASHION (P) LTD., LUDHIANA

In the result, the Revenue’s appeals in ITA Nos

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

1) and no notice under section 143(2) was issued. The assessment stood concluded as on the date of search conducted on 10.05.2012. In response to notice under section 153A, the assessee filed the return reiterating the same income. 6. During the course of assessment under section 153A read with 143(3), the AO made an addition

ZORA SINGH ,FATEHGARH SAHIB vs. INCOME TAX OFFICER, WARD - SIRHIND, SIRHIND

Appeal of the assessee is allowed as and

Bench: This Tribunal. The Assessee Is Aggrieved

68 of the Act and be considered your income for the assessment year 2017-18. Your reply should be given on or before 26.9.2019 failing which the assessment will be completed by treating as if you have nothing to say in this regard. Notice u/s 142(1) of the IT. Act 1961 is also issued.” 2.6 In response

SHRI DARBARA SINGH,CHANDIGARH vs. ITO-WARD-5(5), CHANDIGARH

In the result, the appeal filed by the assessee is allowed for statistical purposes

68,150/- under the head income from other sources. During assessment proceedings, the assessee revised his return and claimed refund. However, the AO rejecting the revised return completed the assessment and determined the total income of the assessee at Rs. 35,84,839/-, after making addition of Rs. 32,88,074/- received as interest on compensation or enhanced compensation

MALTI GARG,AMBALA, HARYANA vs. INCOME TAX OFFICER, WARD-5, AMBALA, HARYANA

In the result, appeal of the assessee is allowed

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

246A of the Act before CIT(A) who by the impugned order has dismissed the appeal of the assessee. Being aggrieved by the impugned order the assessee has preferred appeal before this Tribunal and has raised following grounds in Form 36 which are as under: 1. That Ld. CIT(A) has erred in upholding the order of Ld. AO passed

ATAM PARKASH,PATIALA vs. CIT(APPEALS), PATIALA, PATIALA

Bench: SHRI. KRINWANT SAHAY (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

246A of the Act as he was aggrieved by the Assessment Order dt. 11/02/2014 passed under section 144 of the Act. 2. Factual Matrix 2.1 That the assessee filed return declaring on income of Rs. 4,44,070/- on 31/03/2012. Thereafter, the case was selected for scrutiny through CASS. Notice under section 143(2) and 142(1

GAURAV GOEL,CHANDIGARH vs. ITO, WARD 4(3), CHANDIGARH

In the result, the appeal of the assessee stands allowed

Bench: Shri Vikram Singh Yadav & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 132/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18 Gaurav Goel, Vs. The Ito, बनाम H. No. 1676, Sector 33-D, Ward 4(3), Chandigarh Chandigarh "थायी लेखा सं./Pan No: Ahgpg3162Q अपीलाथ"/ Assessee ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Jaspal Sharma, Advocate राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 17.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 24.02.2025 आदेश/Order Per Paresh M. Joshi, Jm :

246A of the Act who by the impugned 132-chd-2024 Gaurav Goel, Chandigarh 10 order has sustained the assessment order dated 23.11.2019 of ld. A.O. 2.15 The Assessee being aggrieved by the impugned order has filed the present appeal before his Tribunal and inter alia has raised following Grounds of appeal against the impugned order which are as under

MOHAMMAD MUSHTAQ,PANCHKULA vs. DCIT, CIRCLE, PANCHKULA

Bench: This Tribunal. The Assessee Is Aggrieved By The Order Bearing No. Itba/Nfac/S/250/2023-

68,628/-. 2.8 That the assessee being aggrieved by the aforesaid assessment order dated 07.12.2019 had preferred first appeal in terms of Section 246A of the Act before ld. CIT(A) who by the impugned order has dismissed the appeal. ITA 694/CHD/2023 A.Y. 2017-18 4 2.9 That being aggrieved by the “Impugned Order” the assessee has preferred second