Chandigarh ITAT Judgements
38 judgements delivered by the Chandigarh bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
Gurbachan Kaur vs. The ITO
ITA No. 388/Chd/2024Chandigarh13 Sept 2024The assessee, Gurbachan Kaur, filed an appeal against the order of the Commissioner of Income Tax (Appeals) (CIT(A)) for the assessment year 2012-13. The original assessment order was passed by the Assessing Officer (AO) determining the tot…
Read summarySukh Amrit Society vs. The CIT(Exemptions)
ITA No. 201/Chd/2024Chandigarh13 Sept 2024This is an appeal filed by the Assessee, Sukh Amrit Society, against the order of the Ld. CIT(E), Chandigarh dated 30/10/2023. The appeal was based on the grounds that the registration of Trust under clause (iii) of the first proviso of sec…
Read summaryShubh Karman Trust vs. The CIT(Exemptions)
ITA No. 167/Chd/2024Chandigarh13 Sept 2024The assessee, Shubh Karman Trust, had applied for provisional registration under section 80G on 07/04/2022, which was granted. Subsequently, on 30/09/2023, the assessee applied for final registration under Section 80G(5)(iii). The applicati…
Read summaryDR PANDHI'S SMALL IDEAS GREAT IDEAS TRUST vs. The CIT (Exemptions)
ITA No. 193/Chd/2024Chandigarh13 Sept 2024This is an appeal filed by the Assessee against the order of the Ld. CIT(E), Chandigarh dated 28/12/2023. During the course of hearing, nobody was present on behalf of the assessee, however, a withdrawal application has been furnished. The …
Read summaryTarik Pahuja vs. The ITO
ITA No. 148/Chd/2024Chandigarh13 Sept 2024This is an appeal filed by the Assessee under section 253 of the Income Tax Act, 1961 before this Tribunal. The relevant Assessment Year is 2012-13. The assessee is aggrieved by order No. ITBA/NFAC/S/250/2023-24/1059145431(1) dt. 28/12/2023…
Read summaryShree Mangal Ram Roller Flour Mills vs. The ITO
ITA NO. 127/Chd/2024Chandigarh13 Sept 2024The assessee, Shree Mangal Ram Roller Flour Mills, is a partnership firm engaged in the running of a roller flour mill. The assessee filed its return declaring a taxable income of Rs. 2,61,810/- for the Assessment Year 2017-18. The case was…
Read summarySeth Industrial Corporation v. The DCIT
ITA No. 135/Chd/2024Chandigarh13 Sept 2024This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-5, Ludhiana dated 19/12/2023. During the course of hearing, the Ld. Counsel for the Assessee submitted a withdrawal application for withdrawing the appeal. The appe…
Read summaryMohit Furnace Private Limited vs. The NFAC, Delhi
ITA No. 746/Chd/2023Chandigarh13 Sept 2024Mohit Furnace Private Limited, a company, filed its return of income for the Assessment Year 2021-22 on 15/03/2022, declaring total income of Rs. NIL/-. The case was selected under CASS under category 'Complete scrutiny.' Notices under sect…
Read summaryVikas Sabharwal (HUF) vs. The ITO
ITA No. 740/Chd/2023Chandigarh13 Sept 2024During the assessment year 2017-18, the assessee filed an income return declaring a total income of Rs. 2,18,980/-. The case was selected for complete scrutiny under CASS due to cash deposits during the demonetization period and gross total…
Read summaryVenus County Developers Pvt. Ltd. vs. The ACIT
ITA NO. 702/Chd/2023Chandigarh13 Sept 2024This is an appeal filed by the assessee under section 253 of the Income Tax Act, 1961. The relevant assessment year is 2011-12. The assessee is aggrieved by the order dated 12/07/2023 passed in appeal No. 10505/2018-19/IT/CIT(A)-5/Ldh/2019-…
Read summaryBachan Kaur vs. The ITO
ITA No. 715/Chd/2023Chandigarh13 Sept 2024The case of the Assessee was reopened under section 147 based on AIR information about certain cash deposits in her savings bank account with State Bank of India, Pehowa. Notices were issued under section 142(1), and in the absence of any e…
Read summaryIncome Tax Appellate Tribunal, Chandigarh Bench 'A', Chandigarh
ITA No. 488/Chd/2023 and ITA No. 487/Chd/2023Chandigarh13 Sept 2024The assessee belongs to Homeland Group, Mohali where a search and seizure operation was carried out on 26/02/2020. During the search, various incriminating documents were found and seized from the premises of the group. The assessee submitt…
Read summaryRajinder Singh Negi vs. Asstt. Commissioner of Income Tax
ITA No. 439/CHANDI/2026Chandigarh11 Sept 2026The appeal by the assessee for the Assessment Year 2015-16 arises from an order of the Commissioner of Income Tax (Appeals) dated 18.07.2025. The assessment was framed by the Assessing Officer under section 143(3) of the Income Tax Act, 196…
Read summaryPension and Gratuity Fund Trust H.P. Board of School Education vs. Asstt. Commissioner of Income Tax (Exemption)
ITA No. 933, 934 & 935/CHANDI/2025Chandigarh11 Sept 2026The appeals by the assessee for Assessment Year 2012-13, 2013-14, and 2017-18 arise from the separate order of the learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 06.06.2024. The appellant, a trust for administering pensio…
Read summaryThe DCIT, Panchkula Circle, Panchkula Vs. M/s Haryana Vidyut Prasaran Nigam Ltd.
ITA No. 193/Chd/2023Chandigarh11 Sept 2024The case involves an appeal by the Revenue against the order of the Commissioner of Income Tax (Appeals) regarding the disallowance under Section 14A of the Income Tax Act, 1961. The assessee, Haryana Vidyut Prasaran Nigam Ltd., held invest…
Read summaryKaram Chand Prop. M/s Subhash Trading Co. vs. The Pr. CIT (Central), Ludhiana
ITA NO.341/Chd/2023Chandigarh10 Sept 2024The assessee filed his return of income on 29/09/2018 declaring total income of Rs. 1,35,00,330/- which includes an amount of Rs. 1,35,00,000/- surrendered during the course of survey and paid tax at normal rate on the surrendered income. T…
Read summaryM/s Himachal Fashion Pvt. Ltd. vs. The ITO, Ward 6(3), Ludhiana
ITA No. 8/CHD/2020Chandigarh10 Sept 2024The assessee company, M/s Himachal Fashion Pvt. Ltd., claimed a deduction of Rs. 75,17,116/- under section 80-IC of the Income-tax Act, 1961. The company was required to file its return of income for the assessment year 2012-13 on or before…
Read summaryM/s Emm Bee Fincap Pvt. Ltd. vs The DCIT, Central Circle-1, Chandigarh
ITA Nos. 1307 to 1309/CHD/2019Chandigarh10 Sept 2024The case involves appeals against the order passed by the Commissioner of Income Tax (Appeals) regarding the assessment years 2007-08, 2008-09, and 2009-10. The assessee, M/s Emm Bee Fincap Pvt. Ltd., had claimed a long-term capital loss of…
Read summaryHarish Sharma, Proprietor M/s Shekhar Textile Industries v. The ITO
ITA Nos. 669 & 670/Chd/2023Chandigarh9 Sept 2024The assessee filed his original return of income on 04/07/2011 declaring total income of Rs. 2,47,987/-. Subsequently, the case of the assessee was reopened by recording reasons under section 148 of the Act dt. 28/03/2018 wherein the Assess…
Read summaryGuru Nanak Steel Traders vs. The ITO
ITA NO. 782/Chd/2023Chandigarh9 Sept 2024The assessee filed its return of income on 18/12/2017 declaring total income of Rs. 2,67,090/-. The return was selected for complete scrutiny due to an abnormal increase in cash deposit during the demonetization period. A show-cause notice …
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