Chandigarh ITAT Judgements
41 judgements delivered by the Chandigarh bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
Harish 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 …
Read summaryEssix Biosciences Ltd. vs. The DCIT, Chandigarh
ITA No. 347/CHD/2024 & C.O. No.17/CHD/2024Chandigarh9 Sept 2024The case involves an appeal by the Department and cross objections by the assessee, Essix Biosciences Ltd., regarding the disallowance under Section 14A of the Income Tax Act for the assessment year 2018-19. The Department argues that the C…
Read summaryShri Vijay Kumar Mittal vs The ITO, Parwanoo
ITA No. 818/CHD/2026Chandigarh9 Sept 2026The assessee, Shri Vijay Kumar Mittal, filed an appeal before the Tribunal against the order of the Commissioner of Income Tax (Appeals) dated 13.10.2025 for the assessment year 2010-11. The appeal was filed 90 days beyond the prescribed li…
Read summaryShri Inderpreet Singh vs The ITO, Ward 1, Khanna
ITA Nos. 867, 982 & 983/CHD/2026Chandigarh9 Sept 2026The assessee, Shri Inderpreet Singh, had made certain financial transactions during the financial year 2017-18 but did not file the return of income for the assessment year 2018-19. The Assessing Officer imposed a penalty of Rs.20,000/- und…
Read summaryM/s Amber Enterprises India Ltd. vs. Pr. CIT
ITA No.841/CHANDI/2026Chandigarh9 Sept 2026The assessee, M/s Amber Enterprises India Ltd., is engaged in the manufacturing of various appliances. The case was selected for scrutiny to examine various issues, including the turnover shown in the Income Tax Return being substantially l…
Read summaryRaj Kishan & Company vs The ITO, Ward-2(1), Chandigarh
ITA No. 816/CHD/2026Chandigarh9 Sept 2026The assessee, Raj Kishan & Company, filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2013-14. The assessee had filed its return of income on 29.09.2013 declaring a total income of Rs.3,87…
Read summaryKamla Devi, W/o Parma Nand vs The ITO, Dharamshala
ITA No. 433/CHD/2026 A.Y.2019-20Chandigarh9 Sept 2026The assessee, Kamla Devi, was engaged in business and had disclosed total sales of Rs.2,62,71,740/- and net profit of Rs.7,91,974/-, giving a net profit rate of about 3%. The Assessing Officer observed that various expenses claimed by the a…
Read summaryDivam Khula Aasman Vs CIT (Exemption)
ITA No. 804 and 805/Chd/2026Chandigarh9 Sept 2026The assessee, Divam Khula Aasman, filed an application seeking registration under Section 12A(1)(ac)(ii) and approval under Section 80G(5). The application was rejected by the Commissioner of Income Tax (Exemption), Chandigarh, on the groun…
Read summaryGagan Kakkar vs. ACIT -Central Circle
ITA No.549/CHANDI/2026Chandigarh9 Sept 2026The assessee, Gagan Kakkar, operates a restaurant. On 26.04.2018, a survey was conducted under section 133A, where the assessee stated that the daily sales ranged between Rs.25,000/- to Rs.30,000/-. However, the recorded sales on the survey…
Read summaryShri Sanjay Awasthi vs The ITO, Palampur
ITA No. 1015/CHD/2026 A.Y.2024-25Chandigarh9 Sept 2026The assessee, Shri Sanjay Awasthi, filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2024-25. The appeal was dismissed by the Commissioner of Income Tax (Appeals) as barred by limitation d…
Read summaryL.B. Wines Pvt. Ltd. vs. Income Tax Officer
ITA No.1664/CHANDI/2025Chandigarh9 Sept 2026The appeal by the assessee for the Assessment Year 2016-17 arises from an order of the Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 22.10.2025. The order was made in the matter of an assessment framed by the Assessing Officer […
Read summaryAshwani Kumar vs. Income Tax Officer (Mandi)
ITA No.651/CHANDI/2024Chandigarh9 Sept 2026The appeal was filed by the assessee, Ashwani Kumar, against the order passed by the Commissioner of Income Tax (Appeals), NFAC Delhi, dated 26.03.2024, confirming a penalty of Rs. 22,10,252/- levied under section 271(1)(c) on 30/08/2022. T…
Read summaryAjanta Educational Centre vs The ITO, NFAC, Delhi
ITA No. 1007/CHD/2026Chandigarh9 Sept 2026The assessee, Ajanta Educational Centre, is an educational society. During the assessment proceedings, notices under section 142(1) of the Income-tax Act, 1961 were issued to the assessee. The Assessing Officer alleged non-compliance with o…
Read summaryKanta Devi W/o Suresh Kumar Ishreri vs. Income Tax Officer
ITA No.1116/CHANDI/2024Chandigarh9 Sept 2026The appeal by the assessee for the Assessment Year 2012-13 arises from an order of the learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 05.08.2024. The Assessing Officer made an addition of Rs.56.80 Lacs on account of the p…
Read summaryBalwinder Singh vs. Income Tax Officer
ITA No. 624/CHANDI/2023Chandigarh9 Sept 2026The appeal by the assessee for Assessment Year 2017-18 arises from an order of the learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 13.10.2023. The order was made in the matter of an assessment framed by the Assessing Offic…
Read summaryBaljeet Singh vs. JAO ITO Ward Sirhind
ITA No. 596/CHANDI/2026Chandigarh10 Sept 2026The appeal by the assessee for the Assessment Year 2013-14 arises from an order of the Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 13.11.2024. The Assessing Officer assessed the income of Rs. 868.07 Lacs for want of any repres…
Read summaryM/s Synergy Telecommunications vs. DCIT-Central Circle – 2
ITA No.1336/CHANDI/2025Chandigarh10 Sept 2026The case involves an appeal by the assessee, M/s Synergy Telecommunications, against the order of the Commissioner of Income Tax (Appeals) dated 12.09.2025. The assessee had written off obsolete stock during the assessment year 2015-16. The…
Read summaryRajbala Chaudhry vs. ITO Ward – 1
ITA No.586/CHANDI/2026Chandigarh10 Sept 2026The case involves an appeal by the assessee, Rajbala Chaudhry, against the addition of agricultural income for the Assessment Year 2018-19. The assessee declared agricultural income of Rs.38.54 Lacs, which includes the sale proceeds of euca…
Read summaryAjay Kumar vs. ITO
ITA No.354/CHANDI/2024Chandigarh10 Sept 2026The assessee's business premise was subjected to a survey under section 133A on 21.09.2016. To make up for the discrepancies of cash, stock, investment, advances, etc., the assessee made a surrender of Rs.75 Lacs in a recorded statement. Th…
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