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. 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. 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. 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

ARYANS EDUCATIONAL AND CHARITABLE TRUST REGD, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH

In the result, appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

68 of the Act treating corpus donations received from students to be anonymous donations. 8. We find that the not considering the evidence filed by the Assessee during the appellate proceedings before the ld. CIT(A) is not justified on the part of the ld. CIT(A). In fact, the case laws relied upon

DCIT, CC-I, LUDHIANA vs. OSWAL POLYCOT (INDIA) PVT. LTD., LUDHIANA

In the result, the appeal of the assessee in ITA No

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

b. that during the inspection of Assessment Record of the Appellant Company for the year under consideration, it was found that the SATISFACTION NOTE, furnished by the Learned Assessing Officer with his Remand Report during the course of first appellate proceedings, was not a part of such Assessment Record or the Order Sheet Entries or the Assessment Order. c. that

DCIT, CC-I, LUDHIANA vs. OSWAL POLYCOT (INDIA) PVT. LTD., LUDHIANA

In the result, the appeal of the assessee in ITA No

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

b. that during the inspection of Assessment Record of the Appellant Company for the year under consideration, it was found that the SATISFACTION NOTE, furnished by the Learned Assessing Officer with his Remand Report during the course of first appellate proceedings, was not a part of such Assessment Record or the Order Sheet Entries or the Assessment Order. c. that

OSWAL POLYCOT (INDIA) PVT. LTD.,LUDHIANA vs. DCIT, CC-I, LUDHIANA

In the result, the appeal of the assessee in ITA No

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

b. that during the inspection of Assessment Record of the Appellant Company for the year under consideration, it was found that the SATISFACTION NOTE, furnished by the Learned Assessing Officer with his Remand Report during the course of first appellate proceedings, was not a part of such Assessment Record or the Order Sheet Entries or the Assessment Order. c. that

OSWAL POLYCOT (INDIA) PVT. LTD.,LUDHIANA vs. DCIT, CC-I, LUDHIANA

In the result, the appeal of the assessee in ITA No

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

b. that during the inspection of Assessment Record of the Appellant Company for the year under consideration, it was found that the SATISFACTION NOTE, furnished by the Learned Assessing Officer with his Remand Report during the course of first appellate proceedings, was not a part of such Assessment Record or the Order Sheet Entries or the Assessment Order. c. that

OSWAL POLYCOT (INDIA) PVT. LTD.,LUDHIANA vs. DCIT, CC-I, LUDHIANA

In the result, the appeal of the assessee in ITA No

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

b. that during the inspection of Assessment Record of the Appellant Company for the year under consideration, it was found that the SATISFACTION NOTE, furnished by the Learned Assessing Officer with his Remand Report during the course of first appellate proceedings, was not a part of such Assessment Record or the Order Sheet Entries or the Assessment Order. c. that

CHANDIGARH EDUCATIONAL TRUST,MOHALI vs. PR.CIT-CENTRAL,GURGAON, AT CHANDIGARH

3)/12AA(4) of the Act. Reliance was placed on the following case laws: • Smt. Jaswinder Kaur Kooner Vs. CIT(A)(2007) 291 ITR 80 (P&H) • A.R. Antulay Vs. R.S. Nayak & Anr. on 29 April, 1988, 1988 AIR 1531, 1988 SCR Supl. (1) 1(SC) 5.22 As regards to the issue that as to whether Section

SHRI GURU RAM DASS EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL) GURGAON, AT CHANDIGARH

3)/12AA(4) of the Act. Reliance was placed on the following case laws: • Smt. Jaswinder Kaur Kooner Vs. CIT(A)(2007) 291 ITR 80 (P&H) • A.R. Antulay Vs. R.S. Nayak & Anr. on 29 April, 1988, 1988 AIR 1531, 1988 SCR Supl. (1) 1(SC) 5.22 As regards to the issue that as to whether Section

CHANDIGARH EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL)-GURGAON, AT CHANDIGARH

3)/12AA(4) of the Act. Reliance was placed on the following case laws: • Smt. Jaswinder Kaur Kooner Vs. CIT(A)(2007) 291 ITR 80 (P&H) • A.R. Antulay Vs. R.S. Nayak & Anr. on 29 April, 1988, 1988 AIR 1531, 1988 SCR Supl. (1) 1(SC) 5.22 As regards to the issue that as to whether Section

WINSOME TEXTILE INDUSTRIES LIMITED,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), CHANDIGARH, CHANDIGARH

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

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

3) for A. Ys. 2011-12 to 2014-15. In this regard, it is pertinent to mention here the provisions of Section 147 which reads as under: "If the assessing office has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of Section

M/S FAMINA KNIT FABS,LUDHIANA vs. ACIT, C-3, LUDHIANA

In the result, the appeal of the assessee in ITA

68, section 69, section 69A, section 69B, section 69C or section 69D, at the rate of thirty per cent.; and (b) the amount of income-tax with which the assessee would have been chargeable had his total income been reduced by the amount of income referred to in clause (a). (2) Notwithstanding anything contained

ACIT, CC-2, CHANDIGARH vs. M/S TJR PROPERTIES PVT. LTD., CHANDIGARH

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

1)(b) ITA 3 &144/CHD/2023 A.Y. 2014-15 56 read with Section 143(3) of the Income Tax Act, in the case of Smt. Kiran Singla, for assessment year 2014-15, which were duly explained by the assessee as supporting the stand taken by the assessee on the amount of Rs.3 lacs, have nowhere been rebutted by the taxing

M/S TJR PROPERTIES PVT. LTD.,CHANDIGARH vs. ACIT, CC-2, CHANDIGARH

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

1)(b) ITA 3 &144/CHD/2023 A.Y. 2014-15 56 read with Section 143(3) of the Income Tax Act, in the case of Smt. Kiran Singla, for assessment year 2014-15, which were duly explained by the assessee as supporting the stand taken by the assessee on the amount of Rs.3 lacs, have nowhere been rebutted by the taxing