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M/s Winsome Textile Industries Ltd., Chandigarh V. ACIT, C-4(1), Chandigarh

ITA 1496/CHANDI/2017

2013-2014

Pronouncement Date: 27-10-2021

Result: Assessee

Chandigarh

Capital assetBusiness incomeDepreciationquestion of lawAssessment recordCapital receiptRevised returnSet asideCapital Gains20113

Tenzin Construction Co.P.Ltd, Shimla V. PR.CIT, Shimla

ITA 306/CHANDI/2020

2015-2016

Pronouncement Date: 27-10-2021

Result: Assessee

Chandigarh

GiftRevision of orderSet aside6263143(3)142(1)143(2)

M/s Winsome Textile Industries Ltd., Chandigarh V. ACIT, C-4(1), Chandigarh

ITA 1067/CHANDI/2018

2012-2013

Pronouncement Date: 27-10-2021

Result: Assessee

Chandigarh

Capital assetBusiness incomeDepreciationquestion of lawAssessment recordCapital receiptRevised returnSet asideCapital Gains20113

ACIT, Intl. Taxation, Circle, Chandigarh V. Sh. Manjit Singh Baidwan, Chandigarh

ITA 1245/CHANDI/2018

2013-2014

Pronouncement Date: 26-10-2021

Result: Assessee

Chandigarh

143(3)54F54

Smt. Harbhajan Kaur, Ludhiana V. DCIT-CC-1, Ludhiana

ITA 76/CHANDI/2021

2015-2016

Pronouncement Date: 25-10-2021

Result: Assessee

Chandigarh

Unexplained investmentSearch and seizureValuation reportCompetent authoritySet aside132133A481322153C20

Smt. Harbhajan Kaur, Ludhiana V. DCIT-CC-1, Ludhiana

ITA 75/CHANDI/2021

2014-2015

Pronouncement Date: 25-10-2021

Result: Assessee

Chandigarh

Unexplained investmentSearch and seizureValuation reportCompetent authoritySet aside133A481322153C132

Smt. Jatinder Kaur, Ludhiana V. DCIT-CC-1, Ludhiana

ITA 71/CHANDI/2021

2015-2016

Pronouncement Date: 25-10-2021

Result: Assessee

Chandigarh

Unexplained investmentSearch and seizureValuation reportCompetent authoritySet aside132133A481322153C20

Nahar Industrial Enterprises Ltd., Ludhiana V. ACIT, C-7, Ludhiana

ITA 1554/CHANDI/2019

2009-2010

Pronouncement Date: 22-10-2021

Result: Assessee

Chandigarh

DepreciationOpportunity of being heardCompetent authoritycapital expenditureSet aside143(3)22

ITO, Ward, Sangrur V. Shri Vaneet Mittal, Sangrur

ITA 844/CHANDI/2019

2015-2016

Pronouncement Date: 22-10-2021

Result: Assessee

Chandigarh

Unexplained investmentSource of fundAccommodation entriesOnus to proveSet aside68143(3)431322

Nahar Poly Films Ltd., Ludhiana V. ACIT, C-7, Ludhiana

ITA 1414/CHANDI/2019

2011-2012

Pronouncement Date: 21-10-2021

Result: Partly Allowed

Chandigarh

Earning of tax free incomeProportionate interestRule 8DSet aside143(3)14A115JB13

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M/s Winsome Textile Industries Ltd., Chandigarh V. ACIT, C-4(1), Chandigarh

Tenzin Construction Co.P.Ltd, Shimla V. PR.CIT, Shimla

M/s Winsome Textile Industries Ltd., Chandigarh V. ACIT, C-4(1), Chandigarh

ACIT, Intl. Taxation, Circle, Chandigarh V. Sh. Manjit Singh Baidwan, Chandigarh

Smt. Harbhajan Kaur, Ludhiana V. DCIT-CC-1, Ludhiana

Smt. Harbhajan Kaur, Ludhiana V. DCIT-CC-1, Ludhiana

Smt. Jatinder Kaur, Ludhiana V. DCIT-CC-1, Ludhiana

Nahar Industrial Enterprises Ltd., Ludhiana V. ACIT, C-7, Ludhiana

ITO, Ward, Sangrur V. Shri Vaneet Mittal, Sangrur

Nahar Poly Films Ltd., Ludhiana V. ACIT, C-7, Ludhiana