ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT, PANCHKULA

Appeal is allowed

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

section 80P, we find no merit in interfering with the impugned order of the CIT(A). Accordingly, this ground of appeal is dismissed as not pressed. Ground No. 4: Deduction u/s 80P to the extent of interest earned from nationalized banks. 68. We noticed that since this issue is identical to the issue involved in ITA No. 588/Chandi/2024

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, PANCHKULA

Appeal is allowed

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

section 80P, we find no merit in interfering with the impugned order of the CIT(A). Accordingly, this ground of appeal is dismissed as not pressed. Ground No. 4: Deduction u/s 80P to the extent of interest earned from nationalized banks. 68. We noticed that since this issue is identical to the issue involved in ITA No. 588/Chandi/2024

ASSISTANT COMMISSIONER OF INCOME TAX, PANCHKULA CIRCLE, PANCHKULA, PANCHKULA vs. THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT, PANCHKULA

Appeal is allowed

Bench: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

section 80P, we find no merit in interfering with the impugned order of the CIT(A). Accordingly, this ground of appeal is dismissed as not pressed. Ground No. 4: Deduction u/s 80P to the extent of interest earned from nationalized banks. 68. We noticed that since this issue is identical to the issue involved in ITA No. 588/Chandi/2024

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DCIT,CIRCLE, PANCHKULA, PANCHKULA

Appeal is allowed

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

section 80P, we find no merit in interfering with the impugned order of the CIT(A). Accordingly, this ground of appeal is dismissed as not pressed. Ground No. 4: Deduction u/s 80P to the extent of interest earned from nationalized banks. 68. We noticed that since this issue is identical to the issue involved in ITA No. 588/Chandi/2024

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DCIT, CIRCLE, PANCHKULA, PANCHKULA

Appeal is allowed

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

section 80P, we find no merit in interfering with the impugned order of the CIT(A). Accordingly, this ground of appeal is dismissed as not pressed. Ground No. 4: Deduction u/s 80P to the extent of interest earned from nationalized banks. 68. We noticed that since this issue is identical to the issue involved in ITA No. 588/Chandi/2024

THE HARYANA STATE CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT,PANCHKULA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE,, PANCHKULA

Appeal is allowed

Bench: BEFORE: SHRI. RAJPALYADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

section 80P, we find no merit in interfering with the impugned order of the CIT(A). Accordingly, this ground of appeal is dismissed as not pressed. Ground No. 4: Deduction u/s 80P to the extent of interest earned from nationalized banks. 68. We noticed that since this issue is identical to the issue involved in ITA No. 588/Chandi/2024

SHRI BALBIR SINGH VERMA,SHIMLA vs. PR.CIT, SHIMLA

In the result, appeal of the Assessee is allowed

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

2,45,40,000 53,54,276 Capital Work in Progress: Site Pre-Surrendered Post Surrender Surrender Value Value Amount Dhroov Resort 3,40,34,613 3,66,80,337 26,45,724 Subtotal (3) 3,40,34,613 3,66,80,337 26,45,724 Total Surrender Amount (1+2+3) 1,25,00,000 However, I have shown

THE BALLANA PRIMARY AGRICULTURE COOP. SOCIETY LIMITED,AMBALA vs. ITO, WARD-5, AMBALA

The appeal of the assessee is allowed for

Bench: Shri Rajpal Yadav

80P has not been granted to the assessee. In Ground No.2, A.Y.2017-18 2 grievance of the assessee is that ld. CIT(A) has erred in confirming the addition of Rs.45,96,000/- which was added by the AO with the aid of Section 68

M/S CHALAKI PRIMARY CO-OPERATIVE MILK PRODUCER SOCIETY LTD.,MORINDA vs. ITO, W2(4), ROPAR

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

section 68 of the Income Tax Act, 1961 in respect of liabilities outstanding in the balance sheet of the appellant and treating them as unexplained. 6. That the learned CIT(A)-1, Chandigarh, was not justified in not having disposed off the fifth ground of appeal regarding disallowance of deduction of Rs. 2,17,495/- u/s 80P

THE TALWANDI RAI MULTIPURPOSE AGRICULTURE COPERATIVE SOCIETY LTD,VPO. TALWANDI RAI vs. INCOME TAX OFFICER, WARD-2, JAGRAON, JAGRAON

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Sh. Rajpal Yadav, Hon’Ble Vice- & Sh. Krinwant Sahay, Hon’Ble(Hybrid Hearing) I.T.A. Nos. 852 & 1024 /Chandi/2024 Assessment Year: 2017-18

80P(2)(a)(i) of the Act and it was the first time that the case of the assessee for the A.Y. 2017-18 was selected for scrutiny u/s 143(3) of the Act and was not aware that appeal is to be preferred against the order of the assessing officer. The additions for Rs. 26,81,940/- were made

THE TALWANDI RAI MULTIPURPOSE AGRICULTURE COOPERATIVE SOCIETY LIMITED,TALWANDI RAI vs. INCOME TAX OFFICER, WARD-2, JAGRAON, JAGRAON

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Sh. Rajpal Yadav, Hon’Ble Vice- & Sh. Krinwant Sahay, Hon’Ble(Hybrid Hearing) I.T.A. Nos. 852 & 1024 /Chandi/2024 Assessment Year: 2017-18

80P(2)(a)(i) of the Act and it was the first time that the case of the assessee for the A.Y. 2017-18 was selected for scrutiny u/s 143(3) of the Act and was not aware that appeal is to be preferred against the order of the assessing officer. The additions for Rs. 26,81,940/- were made