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

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

68, Shiv Shakti Colony, Pinjore-134102 "ायी लेखा सं./PAN NO: EAAPS5523L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Smt. Neelam Dhiman, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 668/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2018-19 Shri Suresh Pal, बनाम The ITO, Vill

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

68, Shiv Shakti Colony, Pinjore-134102 "ायी लेखा सं./PAN NO: EAAPS5523L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Smt. Neelam Dhiman, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 668/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2018-19 Shri Suresh Pal, बनाम The ITO, Vill

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

68, Shiv Shakti Colony, Pinjore-134102 "ायी लेखा सं./PAN NO: EAAPS5523L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Smt. Neelam Dhiman, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 668/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2018-19 Shri Suresh Pal, बनाम The ITO, Vill

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

68, Shiv Shakti Colony, Pinjore-134102 "ायी लेखा सं./PAN NO: EAAPS5523L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Smt. Neelam Dhiman, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 668/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2018-19 Shri Suresh Pal, बनाम The ITO, Vill

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

68, Shiv Shakti Colony, Pinjore-134102 "ायी लेखा सं./PAN NO: EAAPS5523L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Smt. Neelam Dhiman, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 668/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2018-19 Shri Suresh Pal, बनाम The ITO, Vill

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

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

68, Shiv Shakti Colony, Pinjore-134102 "ायी लेखा सं./PAN NO: EAAPS5523L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Smt. Neelam Dhiman, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 668/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2018-19 Shri Suresh Pal, बनाम The ITO, Vill

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

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

68, Shiv Shakti Colony, Pinjore-134102 "ायी लेखा सं./PAN NO: EAAPS5523L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Smt. Neelam Dhiman, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 668/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2018-19 Shri Suresh Pal, बनाम The ITO, Vill

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

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

68, Shiv Shakti Colony, Pinjore-134102 "ायी लेखा सं./PAN NO: EAAPS5523L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Smt. Neelam Dhiman, C.A (Virtual) राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR आयकर अपील सं./ ITA No. 668/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2018-19 Shri Suresh Pal, बनाम The ITO, Vill

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

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

b)] of sub-section (1).” Section 271AAC “271AAC. (1) The Assessing Officer may, notwithstanding anything contained in this Act other than the provisions of section 271AAB, direct that, in a case where the income determined includes any income referred to in section 68, section 69, section 69A, section 69B, section

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

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

b)] of sub-section (1).” Section 271AAC “271AAC. (1) The Assessing Officer may, notwithstanding anything contained in this Act other than the provisions of section 271AAB, direct that, in a case where the income determined includes any income referred to in section 68, section 69, section 69A, section 69B, section

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

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

b)] of sub-section (1).” Section 271AAC “271AAC. (1) The Assessing Officer may, notwithstanding anything contained in this Act other than the provisions of section 271AAB, direct that, in a case where the income determined includes any income referred to in section 68, section 69, section 69A, section 69B, section

DCIT, CHANDIGARH vs. SH. PARAMJIT SINGH, MOHALI

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

b)] of sub-section (1).” Section 271AAC “271AAC. (1) The Assessing Officer may, notwithstanding anything contained in this Act other than the provisions of section 271AAB, direct that, in a case where the income determined includes any income referred to in section 68, section 69, section 69A, section 69B, section

DCIT, CHANDIGARH vs. SMT. MANJIT KAUR, CHANDIGARH

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

b)] of sub-section (1).” Section 271AAC “271AAC. (1) The Assessing Officer may, notwithstanding anything contained in this Act other than the provisions of section 271AAB, direct that, in a case where the income determined includes any income referred to in section 68, section 69, section 69A, section 69B, section

DCIT, CHANDIGARH vs. SMT. JASWANT KAUR, MOHALI

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

b)] of sub-section (1).” Section 271AAC “271AAC. (1) The Assessing Officer may, notwithstanding anything contained in this Act other than the provisions of section 271AAB, direct that, in a case where the income determined includes any income referred to in section 68, section 69, section 69A, section 69B, section

DCIT, CHANDIGARH vs. SH. KULWANT SINGH, MOHALI

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

b)] of sub-section (1).” Section 271AAC “271AAC. (1) The Assessing Officer may, notwithstanding anything contained in this Act other than the provisions of section 271AAB, direct that, in a case where the income determined includes any income referred to in section 68, section 69, section 69A, section 69B, section

BANUR BROTHER ,PATIALA vs. ITO-WARD-1, AMBALA

In the result appeal of the assessee is allowed as and by way of remand to Ld

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

68, section 69A, section 69B, section 69C or section 69D, if such income is not covered under clause (a), The income tax payable shall be the aggregate of- i. the amount of income tax calculated on the income referred to in clause (a) and clause (b), at the rate of sixty per cent

SAWASTIKA PRINTING & PACKAGING,KALA MAB vs. ASSESSING OFFICER, NAHAN

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

Bench: the Hon'ble CIT(A)(NFAC) that assessee is having business turnover of Rs 16,77,30,943/-. While upholding the additions of Rs 20,81,000/- the Hon'ble CIT(A) (NFAC) has observed in last para of his order as under:-

B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 1222/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2017-18 Sawastika Printing & Packaging बनाम The AO Nahan Road, Moginand Kala Amb Nahan Nahan, Himachal Pradesh-173030 "ायी लेखा सं./PAN NO: ABLFS6803M

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)

68,105/- made by Ld. AO on meritorious grounds that the assessee company has not borrowed any funds for acquiring the assets but used its own interest free funds to create such assets. We thus restrain ourself to interfere with findings of Ld. CIT(A) on this ground no. 3 as Revenue has failed to justify on merits and have