GURMELO DEVI,JAGADHARI vs. INCOME TAX OFFICER, YUMNANAGAR

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

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

271F o f the Income Tax A ct,1961. 5. The Assessee reserves the right to amend, alter , add, and withdraw any ground of appeal. 5. The facts of the case, in brief, are that the assessment was reopened under Section 148 of the Act based on AIR/CIB/NMS information regarding cash deposits in the assessee’s bank account

NEERU ARORA,CHANDIGARH vs. CIRCLE-1, INTERNATIONAL TAXATION, CHANDIGARH

In the result, the appeal of the assessee is partly allowed in terms indicated above

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

271F. 7. The assessee filed objections against the draft order before the Dispute Resolution Panel (DRP) under section 144C(2) on 31.03.2023, along with Form No. 35A and various annexures, challenging the year of taxability, the incorrect application of section 50C, and the denial of deduction for the cost of acquisition. 8. The assessee contended that the transfer

PAWAN GARG,PANCHKULA vs. ITO WARD 5((5) CHANDIGARH, CHANDIGARH

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1218/Chd/2024 "नधा"रण वष" / Assessment Year: 2014-15 Shri Pawan Garg, The Ito, House No. 766, Sector 16, Vs Ward 5(5), Panchkula. Chandigarh. "थायी लेखा सं./Pan No: Abmpg4243N अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ajay Jain, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 27.01.2026 Date Of Pronouncement : 02.02.2026

68 of the Income Tax Act. 3. The brief facts of the case are that assessee has filed his return of income on 27.09.2014 declaring total income of Rs.4,01,840/-. This return was accepted by the Department without making any changes. Thereaftr, according to the AO, he received an information that assessee is a beneficiary of bogus Long Term

SH. KULDEEP SINGH S/O SH. AJMER SINGH,PANCHKULA vs. ITO, WARD 1, PANCHKULA

In the result, appeal of the assessee is allowed

68, Shiv Shakti Colony, Pinjore. "थायी लेखा सं./PAN /TAN No: FVUPS3218E अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Smt. Neelam Dhiman, C.A. राज"व क" ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR तारीख/Date of Hearing : 21.11.2022 उदघोषणा क" तारीख/Date of Pronouncement : 08.12.2022 आदेश/ORDER आदेश आदेश आदेश PER DIVA SINGH Both

SH. KULDEEP SINGH S/O SH. AJMER SINGH,PANCHKULA vs. ITO, WARD 1, PANCHKULA

In the result, appeal of the assessee is allowed

68, Shiv Shakti Colony, Pinjore. "थायी लेखा सं./PAN /TAN No: FVUPS3218E अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Smt. Neelam Dhiman, C.A. राज"व क" ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR तारीख/Date of Hearing : 21.11.2022 उदघोषणा क" तारीख/Date of Pronouncement : 08.12.2022 आदेश/ORDER आदेश आदेश आदेश PER DIVA SINGH Both