VACHASPATI SHARMA,GURGAON vs. ITO WARD -4(1), GURGAON

In the result, the appeal of the assessee is dismissed

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2019-20 Vachaspati Sharma Vs Ito Village – Hayatpur Garhi Ward-4 Harsaru, Hayatpur, Gurgaon Gurgaon Pan No.Fnqps2021R (Appellant) (Respondent) Appellants By Sh. Suraj Bhan Nain, Advocate Sh. K.L. Pahwa, Advocate Respondent By Ms. Sapna Bhatia, Cit Dr Date Of Hearing: 11/09/2024 Date Of Pronouncement: 21/11/2024 Order Sh. Sudhir Kumar, Jm :

TDS 2, Rajkot Vs. Muktanadgiri Maheshgiri vs. District Development 23. Hon’ble ITAT in the case of Hisar Vs. Hari Singh Saini in ITA No.1539/Del/2020 24. In the case of Mahender pal Narang Vs. CBDT New Delhi [ 2020] 120 taxmann.com 400 ( P & H) 25. Hon’ble Supreme Court in the case of Shivappa Etc. Etc. vs. The Chief Engineer

INDIA TODAY ONLINE PVT. LTD.,NEW DELHI vs. ITO, WARD- 12(2), NEW DELHI

In the result both the appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri L.P. Sahuita Nos. 6453 & 6454/Del/2018 Assessment Years 2013-14 & 2014-15

TDS payable 43,63,060 - 43,63,060 formula and failed to took factor of Rs. 10, and if said factor would have been taken, 8,53,059 8,75,737 8,53,059 the value of assessee’s share would have Other been Rs. 70 (even going by the method so Current applied by learned AO) Liabilities

INDIA TODAY ONLINE PVT. LTD.,NEW DELHI vs. ITO, WARD- 12(2), NEW DELHI

In the result both the appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri L.P. Sahuita Nos. 6453 & 6454/Del/2018 Assessment Years 2013-14 & 2014-15

TDS payable 43,63,060 - 43,63,060 formula and failed to took factor of Rs. 10, and if said factor would have been taken, 8,53,059 8,75,737 8,53,059 the value of assessee’s share would have Other been Rs. 70 (even going by the method so Current applied by learned AO) Liabilities

INCOME TAX OFFICER, PANIPAT vs. DINESH KAUSHIK, PANIPAT

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Vs. Sh. Dinesh Kaushik, Income Tax Officer, Panipat Vpo Baljattan, Panipat, Haryana Pan: Awjpk9483E (Appellant) (Respondent) Assessee By None Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

56(2)(viii) and 57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

RAJ SINGH ,DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21

56(2)(viii) and 57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

JAGJIT SINGH KATARIA,SONEPAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX , ROHTAK

In the result, the Appeal of the Assessee is dismissed

Bench: SHRI S RIFAUR RAHMN (Accountant Member), SHRI YOGESH KUMAR US (Judicial Member)

2. The brief facts of the case are that the case was selected for complete scrutiny for the purposes of verifying the claim of ‘refund of tax’ claimed by the Assessee. An assessment order dated 15/09/2021 came to be passed under Section 143(3) of the Income Tax Act, 1961 (for short “the Act”)read with Section 144B

ITO, WARD-1(1), FARIDABAD, FARIDABAD vs. CHAMAN, FARIDABAD

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2017-18 Vs. Chaman, Income Tax Officer, Ward-1(1), H. No. 437, Sector-9, Faridabad Faridabad Pan: Bfapd6698P (Appellant) (Respondent) With C.O. No.103/Del/2024 [Arising Out Of Ita No.2774/Del/2024] Assessment Year: 2017-18 Vs. Income Tax Officer, Chaman, H. No. 437, Sector-9, Ward-1(1), Faridabad, Haryana Faridabad Pan: Bfapd6698P (Appellant) (Respondent) Assessee By Sh. Gaurav, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 25.06.2025 Date Of Pronouncement 25.06.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No. 2774/Del/2024 & Assessee’S Cross Objection C.O. No. 103/Del/2024 For Assessment Year 2017- 18, Arises Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre [In Short, The

56(2)(viii) and 57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

NEETU YADAV,GURGAON vs. INCOME TAX OFFICER, GURGAON

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4095/Del/2024 : Asstt. Year : 2013-14 Ita No. 4229/Del/2024 : Asstt. Year : 2019-20 Ita No. 845/Del/2025 : Asstt. Year : 2014-15 Neetu Yadav, Vs Income Tax Officer, 164-P, Sector-15, Part-1, Ward-3(1), Gurgaon, Haryana-122001 Gurgaon, Haryana (Appellant) (Respondent) Pan No. Abfpy2785C Assessee By : Sh. Anand Kumar Pandey, Adv. & Sh. Archit Pandey, Adv. Revenue By : Sh. Om Prakash, Sr. Dr Date Of Hearing: 29.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Satbeer Singh Godara: These Assessee’S Three Appeals In Ita Nos. 4095 & 4229/Del/2024 & Ita No. 845/Del/2025 For Assessment Years 2013-14, 2014-15 & 2019-20, Arise Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024- 25/1066728710(1) & 1067097100(1) & 1066774096(1) Dated 15.07.2024, 16.07.2024 & 29.07.2024 In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

56(2)(viii) and 57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

NEETU YADAV,GURGAON vs. INCOME TAX OFFICER, GURGAON

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4095/Del/2024 : Asstt. Year : 2013-14 Ita No. 4229/Del/2024 : Asstt. Year : 2019-20 Ita No. 845/Del/2025 : Asstt. Year : 2014-15 Neetu Yadav, Vs Income Tax Officer, 164-P, Sector-15, Part-1, Ward-3(1), Gurgaon, Haryana-122001 Gurgaon, Haryana (Appellant) (Respondent) Pan No. Abfpy2785C Assessee By : Sh. Anand Kumar Pandey, Adv. & Sh. Archit Pandey, Adv. Revenue By : Sh. Om Prakash, Sr. Dr Date Of Hearing: 29.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Satbeer Singh Godara: These Assessee’S Three Appeals In Ita Nos. 4095 & 4229/Del/2024 & Ita No. 845/Del/2025 For Assessment Years 2013-14, 2014-15 & 2019-20, Arise Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024- 25/1066728710(1) & 1067097100(1) & 1066774096(1) Dated 15.07.2024, 16.07.2024 & 29.07.2024 In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

56(2)(viii) and 57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

NEETU YADAV,GURGAON, HARYANA vs. INCOME TAX OFFICER, INCOME TAX OFFICE, GURGAON

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4095/Del/2024 : Asstt. Year : 2013-14 Ita No. 4229/Del/2024 : Asstt. Year : 2019-20 Ita No. 845/Del/2025 : Asstt. Year : 2014-15 Neetu Yadav, Vs Income Tax Officer, 164-P, Sector-15, Part-1, Ward-3(1), Gurgaon, Haryana-122001 Gurgaon, Haryana (Appellant) (Respondent) Pan No. Abfpy2785C Assessee By : Sh. Anand Kumar Pandey, Adv. & Sh. Archit Pandey, Adv. Revenue By : Sh. Om Prakash, Sr. Dr Date Of Hearing: 29.09.2025 Date Of Pronouncement: 29.09.2025 Order Per Satbeer Singh Godara: These Assessee’S Three Appeals In Ita Nos. 4095 & 4229/Del/2024 & Ita No. 845/Del/2025 For Assessment Years 2013-14, 2014-15 & 2019-20, Arise Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024- 25/1066728710(1) & 1067097100(1) & 1066774096(1) Dated 15.07.2024, 16.07.2024 & 29.07.2024 In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

56(2)(viii) and 57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

NISHANT CHOUDHARY,FATEHABAD vs. ITO, WARD-1, FATEHABAD

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 2863/Del/2019 : Asstt. Year : 2015-16 Nishant Choudhary, Vs Income Tax Officer, S/O Sh. Vijay Choudhary, Choudhary Ward-1, Niwas, G.T. Road (Opp. Ratia Fatehabad, Crossing), Fatehabad, Haryana-125050 Haryana-125050 (Appellant) (Respondent) Pan No. Aempc0965Q Assessee By : Sh. Raj Kumar, Adv. Revenue By : Sh. Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing: 03.12.2024 Date Of Pronouncement: 05.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2015-16, Arises Against The Order Of Cit(A)-5, Ludhiana Dated 13.02.2019 In Case No. 255/Rot/It/Cit(A)-5/Ldh/2018-19, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

56(2)(viii) and 57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon’ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon’ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

MULKH RAJ MEHTA AND SONS HUF,HISAR vs. PR. CIT, ROHTAK

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 2406/Del/2024 : Asstt. Year : 2018-19 Mulkh Raj Mehta & Sons Huf, Vs Pr. Cit, 374, Sector-15A, Hisar, Rohtak, Haryana-125001 Haryana-124001 (Appellant) (Respondent) Pan No. Aaihm9927L Assessee By : Sh. Mahfuzur Rahman, Ca & Sh. Surajh Bhan Nain, Adv. Revenue By : Sh. B. S. Anand, Sr. Dr Date Of Hearing: 25.11.2024 Date Of Pronouncement: 10.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Order Of Pcit, Rohtak Dated 18.03.2024 In Din & Order No. Itba/Rev/F/Rev5/2023-24/1062878615(1), In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

56(2)(viii) and 57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon’ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon’ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

DAYA RAM,GURGAON vs. PCIT, ROHTAK, ROHTAK

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwaldaya Ram, Vs. Pcit, Village Patauda Khera, Rohtak Po Patauda, Distt-Jhajjar, Haryana (Appellant) (Respondent) Pan: Avrpr0237L Assessee By : Shri Jai Bhagwan Saini, Adv Revenue By: Shri Surender Pal, Cit Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

56(2)(viii) and 57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

RAJESH SAHU,GURGAON vs. ASSESSING OFFICER, NFAU

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2018-19 Sh. Rajesh Sahu, Vs. Assessing Officer, H. No. 2A, Sahu Lane, New Delhi Phase-2, Ashok Vihar, Gurgaon Pan: Avaps9917M (Appellant) (Respondent) Assessee By None Department By Sh. Manoj Kumar, Sr. Dr

56(2)(viii) and 57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

MAHENDER,HUDA COLONY, HANSI vs. INCOME TAX WARD-1, HISAR, AAYAKAR BHAWAN, HISAR

In the result, appeal of the assessee is allowed

Bench: SHRI SATBEER SINGH GODARA (Judicial Member)

56(2)(viii) and 57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

VIMLA DEVI THAKRAN,GURGAON vs. INCOME TAX OFFICER, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Vimla Devi Thakran, Vs. Income Tax Officer, I Tower, Ea-8, 6Th Floor, Tata Ward -43(2), Primanti, South City-Ii, New Delhi Sector-72, Gurgaon Pan: Agfpt4774R (Appellant) (Respondent) Assessee By Sh. S.K. Wadhwa, Ca Department By Sh. Manoj Kumar, Sr. Dr

56(2)(viii) and 57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

TARA VATI,GURGAON, HARYANA vs. CIRCLE 3(1) GURGAON, GURGAON

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21

56(2)(viii) and 57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

RAMAVTAR,REWARI vs. ITO, REWARI, REWARI

In the result, appeal of the assessee is allowed

Bench: Sh. Satbeer Singh Godaraita No. 140/Del/2026 : Asstt. Year: 2020-21 Ramavtar, Vs Income Tax Officer, C/O Anu Jain & Company, Ward-1(3), 272-R, First Floor, Near Palika Near Hindu High School, Complex, Model Town, Rewari, Model Town, Rewari, Haryana-123401 Haryana-123401 (Appellant) (Respondent) Pan No. Apdpa0001R Assessee By: None Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 10.02.2026 Date Of Pronouncement: 10.02.2026 Order This Assessee’S Appeal For Assessment Year 2020-21 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1083470019(1) Dated 09.12.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

56(2)(viii) and 57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS

BRAHAM DUTT VASHIST,GURGAON vs. ITO-WARD -1(3),GURGAON, GURGAON

In the result, appeal of the assessee is allowed

Bench: Sh. Satbeer Singh Godaraita No. 170/Del/2026 : Asstt. Year: 2014-15 Braham Dutt Vashist, Vs Income Tax Officer, C/O Ca M. R. Sahu, Ward-1(3), H. No. 651, 1St Floor, Sector-10A, Gurgaon-122001 Near G. D. Goenka Public School, Gurgaon-122001 (Appellant) (Respondent) Pan No. Affpv0127D Assessee By: Sh. M. R. Sahu, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 10.02.2026 Date Of Pronouncement: 10.02.2026 Order This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1083989454(1) Dated 23.12.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

56(2)(viii) and 57(iv), the nature of interest under section 28 of the 1894 Act will remain that of compensation and decisions of the Hon'ble Supreme Court in the case of Ghanshyam (HUF) and the decision of Hon'ble Gujrat High Court in Movaliya Bhikhubhai Balabhai vs. ITO TDS