IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

1. आयकर अपील सं./ ITA No.487/CHANDI/2025 (िनधा(cid:330)रण वष(cid:330) / Assessment Year: 2013-14)

M/s Singla Builders and Promoters Ltd. DCIT / ACIT Central-1 बनाम/

Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs.

Rupnagar (Punjab) 140308 Chandigarh-160017 (cid:830)थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOCS-6503-M (अपीलाथ५/Appellant) : (ঋ(cid:529)थ५ / Respondent)

&

2. आयकर अपील सं. / ITA No.482/CHANDI/2025 (िनधा(cid:330)रण वष(cid:330) / Assessment Year: 2017-18)

&

3. आयकर अपील सं. / ITA No.484/CHANDI/2025 (िनधा(cid:330)रण वष(cid:330) / Assessment Year: 2018-19)

M/s Credo Assets Private Ltd. DCIT / ACIT Central-1 बनाम/

Plot No 1265-C, Sector 82, Industrial Area C.R. Building, Sector 17 Vs.

Rupnagar (Punjab) 140308 Chandigarh-160017 (cid:830)थायीलेखासं./जीआइआरसं./PAN/GIR No. AAFCC-6400-L (अपीलाथ५/Appellant) : (ঋ(cid:529)थ५ / Respondent)

अपीलाथ५कीओरसे/ Appellant by : Sh. Parikshit Aggarwal (CA) & Smt. Shruti Khandelwal (CA) – Ld. ARs ঋ(cid:529)थ५कीओरसे/Respondent by : Smt. Kusum Bansal (CIT) & Shri Rajat Kumar Kureel