आयकर अपीलीय अिधकरण च(cid:503)ीगढ़ (cid:586)ायपीठ “ए” च(cid:503)ीगढ़ , , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE (cid:373)ी लिलत कु मार, (cid:586)ाियक सद(cid:735) एवं (cid:373)ी कृ णव(cid:566) सहाय, लेखा सद(cid:735) BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं ITA No. 488/Chd/ 2024 ./

िनधा१रण वष१ Assessment Year : 2018-19 /

Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa

125055, Haryana (cid:725)ायी लेखा सं PAN NO: DEGPS6997D ./

अपीलाथ५ Appellant ঋ(cid:529)थ५ Respondent / /

आयकर अपील सं ITA No. 494 /Chd/ 2024 ./

िनधा१रण वष१ Assessment Year : 2013-14 /

Shri Randhir Singh बनाम The PCIT House No. 327, Baldev Singh Rohtak Number Dar Wali Gali, Ward No. 4, Khairpur, Sirsa, Haryana, 125055 (cid:725)ायी लेखा सं PAN NO: AQPPS9488M ./

अपीलाथ५ Appellant ঋ(cid:529)थ५ Respondent / /

आयकर अपील सं ITA No. 286 /Chd/ 2023 ./

िनधा१रण वष१ Assessment Year : 2018-19 /

Arvail Singh बनाम The Pr. CIT

142A, D.C. Colony, Barnala Road, Rohtak Najdelan Kalan, Sirsa-125055, Haryana (cid:725)ायी लेखा सं PAN NO: AAKPV9513H ./

अपीलाथ५ Appellant ঋ(cid:529)थ५ Respondent / /

आयकर अपील सं ITA No. 287/Chd/ 2023 ./

िनधा१रण वष१ Assessment Year : 2018-19 /

Ganesh Dass HUF बनाम The Pr. CIT

64, Dwarka Puri, NearPost Office Rohtak, Sirsa 125055, Haryana (cid:725)ायी लेखा सं PAN NO: AAEHG7940P ./

अपीलाथ५ Appellant ঋ(cid:529)थ५ Respondent / /

आयकर अपील सं ITA No. 288/Chd/ 2023 ./

िनधा१रण वष१ Assessment Year : 2018-19 /

Kashmir Singh Sandha बनाम The Pr. CIT आयकर अपील सं ITA No. 289 /Chd/ 2023 ./

िनधा१रण वष१ Assessment Year : 2018-19 /

आयकर अपील सं ITA No. 290 /Chd/2023 ./

िनधा१रण वष१ Assessment Year : 2018-19 /

िनधा१ौरती की ओर से Assessee by : Shri Lalit Mohan, C.A /

राज(cid:738) की ओर से Revenue by : Shri Manav Bansal, CIT, DR /

सुनवाई की तारीख Date of Hearing : 21/01/2026 /

उदघोषणा की तारीख Date of Pronouncement : 24/02/2026 /

आदेश Order /

PER BENCH:

These appeals are filed by the different assessee against the separate orders passed by the Pr. CIT at various stations against the common legal ground mentioned in the respective appeals. Since all the appeals were heard together, they are being disposed of by this consolidated order for the sake of convenience and brevity.

2. Assessee has raised following grounds in ITA No. 488/Chd/2024 for A.Y.

2018-19:

1. That order dated 1.3.2024 u/s 263 of the Act by the learned Pr. Commissioner of Income Tax, Rohtak has been made without satisfying the statutory preconditions contained in the Act and is therefore without jurisdiction and thus, deserves to be quashed as such.

2. That since neither the initiation of proceedings u/s 143(3) of the Act and, nor of assessment u/s 143(3) of the Act was in accordance with law, therefore the impugned order made u/s 263 of the Act is also void-ab-initio.

3. That the learned Pr. Commissioner of Income Tax has failed to appreciate that once the learned Assessing Officer on examination of the facts on record then and after making all possible enquiries had accepted claim of the appellant then such an order of assessment could not be regarded as erroneous in as much as prejudicial to the interest of revenue merely because the learned Commissioner of Income Tax had a different opinion and that too, without having established in any manner that, view adopted by the learned Assessing Officer was an impossible or unsustainable view.

4. That the learned Principal Commissioner of Income Tax has failed to appreciate that action u/s 263 of the Act is otherwise too inapplicable on the factual matrix of the facts of the instant case since it is not a case of "lack of enquiry" or "lack of investigation" and therefore the invocation u/s 263 of the Act is not in accordance with law.

5. That the learned Principal Commissioner of Income Tax has erred both in law and on facts in invoking section 263 of the Act on vague cryptic contradictory, legally misconceived and factually error conclusion and therefore impugn