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This is an appeal filed by the Assessee directed against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], under section 250 of the Income tax Act, 1961 dated 28.06.2024 for A.Y.2019-20. The assessee has raised the following grounds of appeal :

"1. The Ld.CIT(A) has wrongly confirmed the disallowance of deduction of Rs.15,60,115/- claimed by the appellant u/s.80P(2)(a)(i) of the Income Tax Act, 1961.

2. Alternatively, the interest income earned by the appellant from the investments in a co-operative bank is also eligible for deduction under section 80P(2)(d) of the Income Tax Act, 1961.

3. The Appellant crave leave to add, delete, amend, alter, vary and/or withdraw all or any one of the above grounds of appeal."

1. Relief Sought The jurisdiction of this Court under Section 439 Cr.P.C., has been invoked for the grant of regular bail to the petitioner in FIR No. 07, dated 07.02.2024, under Sections 22, 29 of NDPS Act, 1985, registered at Police Station Talwandi Chaudharian, District Kapurthala.

2. Facts Facts as narrated in the FIR reads as under:-

"Statement of ASI Nirmal Singh 51/Kpt: Hi-tech Naka Bridge Shri Goindwal Sahib P.S. Talwandi Chaudharian District Kapurthala. Stated that I was on duty at Hi-tech Naka Bridge Shri Goindwal Sahib P.S. Talwandi Chaudharian District Kapurthala. Today I alongwith ASI Parvinder Singh 1517/Kpt, ASI Kanwaljit Singh 1539/Kpt were checking vehicles at Hi-tech Naka Bridge Shri Goindwal Sahib P.S. Talwandi Chaudharian District Kapurthala. Then from side of Mundi Maur one motorcycle was seen coming and three persons with cut hair were riding the same. They were signaled to stop on seeing the naka of police they threw the 1 of 7 Neutral Citation No:=2024:PHHC:146061 motorcycle and tried to run back. The driver of the motorcycle from the pocket of his pant, the person sitting in the middle from the pocket of his pyjama and the person sitting at the end from the pocket of his pant took out one transparent polythene bag and threw the same on the side of the road and therein orange colored tablets were clearly visible. They were apprehended and their names and address was inquired. The driver of the motorcycle disclosed his name as Balwinder Singh @ Deepa son of Swaran Singh R/o village Hamira P.S. Subhanpur. The person sitting in the middle disclosed his name as Manjit Singh @ Katta son of Vaid Singh Resident of Hamira P.S. Subhanpur. The person sitting at the last disclosed his name as Gurnam Singh @ Gama son of Sewa Singh R/o Phulra P.S. Bhaini Mian Khan District Gurdaspur. I being local rank ASI cannot carry out proceedings under the NDPS Act. Therefore, I had given information at P.S. Talwandi Chaudhrian through phone to send investigating officer. You alongwith police party have reached at the spot. The polythene bags thrown by Balwinder Singh @ Deepa, Manjit Singh @ Katta and Gurnam Singh ® Gama are lying as it is. I have given my statement to you and same is correct."

N.S.Shekhawat J.

1. The petitioner had filed the present petition under Section 528 of B.N.S.S with a prayer to quash the impugned order dated 07.01.2023 (Annexure P-9) passed by the Court of Judicial Magistrate Ist Class, Amritsar, whereby the petitioner was declared as a proclaimed person in a case arising out of FIR No.140, dated 24.05.2021, registered under Sections 419, 420, 467, 468, 471, 448, 511, 506, 148, 149 and 120-B of IPC, Police Station Maqboolpura, District Police Commissionerate, Amritsar (Annexure P-1).

2. Learned counsel for the petitioner contends that the petitioner has been falsely involved in the abovesaid FIR (Annexure P-1). The petitioner was not initially named in the FIR and had no knowledge with regard to the pendency of the proceedings against him. Learned counsel further contends that even the summons/warrants were issued against the petitioner on a wrong address and he was never served in the present case. Even, the 1 of 6 Neutral Citation No:=2024:PHHC:146455 CRM-M-38364-2024 - 2-.

1. Relief Sought The jurisdiction of this Court under Section 483 BNSS, 2023, has been invoked for the grant of regular bail to the petitioner in FIR No. 85, dated 12.09.2023, under Sections 379-B(2), 341, 336, 411, 201, 34 of IPC and Sections 25/27 of Arms Act, registered at Police Station Shekhwan, Police District Batala, District Gurdaspur, Punjab.

2. Facts Facts as narrated in the FIR reads as under:-

"Statement of Kawaljit Singh S/o Kuldeep Singh R/o House No. 177 Loharka Road, Gali No.9 NRI Colony, Amritsar aged 49 years. M. No. 98884-30028. Stated that I am resident of aforementioned address and is doing work of Fashion Designer at Amritsar. My in-laws are residing in village Talwandi Jangla. My father in law name is Sucha 1 of 6 Neutral Citation No:=2024:PHHC:145797 Singh son of Mohan Singh. Today I along with my wife Sarabjit Kaur aged 40 years went to meet my in-law's family at village Talwandi Jangla on Bullet Motorcycle No. PB-02-DV-4128 colour black. After meeting them at around 07:00 PM I along with my wife left for our house and at around 07:20 PM when we reach Qullian on Qadian to Batala road then one motorcycle came from back on which three boys were sitting. Two were clean shaved and one was in turban. They park their motorcycle in front of my motorcycle and stopped us. The boys told us that we should give them motorcycle and when I refused then one Hindu clean shaved person took our pistol and fired three shots in air to make us afraid. They took away my bullet motorcycle colour back No. PB02-DV-4128. I informed police by calling at 100 number and you have come at the spot."

1 This petition has been filed under Section 483 of BNSS, 2023 for grant of regular bail in case F.I.R. No.0108 dated 19.09.2021 registered under Section 21 of Narcotic Drugs and Psychotropic Substances Act, 1985 at Police Station Bhikhiwind, District Tarn Taran.

2. Custody Certificate of the petitioner has been filed today in Court. The same is taken on record.

3. As per the case of the prosecution, the petitioner was found to be in illegal possession of 255 grams of heroin.

4. Counsel for the petitioner submits that the petitioner is behind bars for more than 3 years, 1 month and 17 days. Trial is proceedings at snail's pace as by now only 5 out of 11 witnesses could be examined.

1. Instant petition has been filed praying for quashing of the FIR No.159, dated 05.07.2017, under Sections 353, 186, 341, 332, 323, 148, 149 of IPC (challan presented under sections 353, 186, 341, 332, 323, 148, 149, 201 IPC), registered at Police Station Patran, District Patiala (Annexure P-1) along with all other consequential proceedings arising therefrom on the basis of compromise dated 16.07.2024 (Annexure P-3). Further prayer has been made for staying all the consequential proceedings arising out of the present FIR during the pendency of the present petition.

1 of 6 Neutral Citation No:=2024:PHHC:145330

1. Relief Sought This petition has been filed under Section 483 BNSS, 2023 for grant of regular bail to the petitioner in Case FIR No. 69 Dated 02.03.2023 registered under Sections 302, 364, 201, 406, 420, 120-B IPC at Police Station City Kharar District SAS Nagar (Mohali).

2. Prosecution story set up in the present case as per the version in the FIR reads as under :-

'Statement of Gagan Kumar Son of Paramjit Singh Resident of House No.-2213/55 C New Vijay Nagar Street No-3 Tajpur Road, Ludhiana, District Ludhiana aged about 26 years, stated that I am a resident of the aforesaid address and working in a private job at Ludhiana. My brother-in-law Rajinder Singh son of Hardev Singh Village Post Office Mahauli Khurd Police Station Sandour District Malerkotla (aged about 33-34 years) who used to work for car sales and exchange at Kharar who lived on rent at Sri Krishna Dairy Sante Majra Colony Kharar near Swaraj Nagar that on dated 18-2- 2023 my brother-in-law came back from Gurgaon Haryana. With whom I spoke on the phone, who told me that I will come to 1 of 8 Neutral Citation No:=2024:PHHC:145880 Ludhiana on Monday.

1. Relief Sought The jurisdiction of this Court under Section 439 Cr.P.C., has been invoked for the grant of regular bail to the petitioner in FIR No. 121, dated 08.08.2023, under Sections 307, 379-B(2), 411, 473 of IPC and Sections 25/27 of Arms Act, registered at Police Station Dakha, District Ludhiana Rural.

2. Facts Facts as narrated in the FIR reads as under:-

"Statement of Rahul Rathore son of Satpal Rathore son of Kabrika Singh resident of Back side of Rythem Place, Mandi Mullanpur PS Dakha, Tehsil and District Ludhiana, aged about 23 years, Mobile no:

82831-59149, it is stated that I am resident of above mentioned 1 of 8 Neutral Citation No:=2024:PHHC:145836 address and I started learning the work of denting-painting after passing my 10th class in year 2015-16. Now I have one workshop situated near Mini Holland, Mandi Mullanpur under the name and style of B.R Motors. Yesterday 07.08.2023 at about 4:40 PM I took my car make Swift bearing registration number PB-22H-9291 whose denting-painting work was pending to Car Bazar, Ayali Chowk, Ludhiana from my workshop and at about 5:20 PM I took my car from said Car Bazaar and was going to Mullanpur and on my way I took some smoking material (Cigarettes-Bidi etc.) from one Khokha Shop) situated on the left side of PTCE Badowal from Railway Crossing Badowal and I along with my friend namely Sagar @ Bhalu resident of Mandi Mullanpur in said car make Swift were smoking, meanwhile two young persons dressed as Nihang Sikhs came near our car and they were standing there and they got stopped us and asked that where are you going, on which I told them that we are going to Mullanpur. They told me that our motorcycle is out of fuel and kindly took us along with you. On which I took both the said Nihang Sikhs along in my car and we left from there. Meanwhile when we reached at main GT Road and turned towards Mullanpur City then one of the Nihang Sikh called to some person and told that our motorcycle is out of fuel, kindly refill the fuel and stand near PTCE Badowal and get me communicate with that Khokha (shop) owner and took motorcycle from there. Thereafter when my car reached in front of the Baba Zahir Bali Badhowal then the Nihang Sikh who was sitting on the back seat took out his pistol and pointed it towards the temple of my friends namely Sagar @ Bhalu. I stopped my vehicle, on which my friend namely Sagar @ Bhalu ran away towards backside after opening the door of the car and both the Nihang Sikhs present in the car told that get out from the car otherwise we will shoot you. I protested for the same then the Nihang Sikh sitting on the back seat of the car opened a fire shot of his pistol towards me and it hit on the bicep of my left arm and pierced through it and the other Nihang Sikh pulled me out from the car by opening the door and took me out from the car and both the said Nihang Sikh snatched my car make swift bearing registration number PB-22H-9291 and ran 2 of 8 Neutral Citation No:=2024:PHHC:145836 away towards Mullanpur Mandi Side. There was flow of blood from my arm, due to which several passers-by got together at the spot and I took lift from some motorcycle rider and reached at my workshop at Mullanpur Dhaka, Where one Birbal took me to Civil Hospital Sudhar in his car make Creta. They referred me further to Civil Hospital Ludhiana and from there I was got admitted to Bhiwan Hospital, Kaccha Malk road, Jagraon by my father namely Satpal Rathore after arranging a vehicle. Here my treatment is going on. Kindly take required legal action against both the said unknown Nihang Sikhs. I have got recorded my statement to you, heard it as correct. SD/- Rahul verified by SD/- Satpal Rathore attested SD/ - Dharminder Singh ASI PS Dhaka dated 08.08.2023"

1. The instant petition has been filed by the petitioners under Section 482 of the Code of Criminal Procedure (for short 'the Code') seeking quashing of FIR No. 258 dated 20.11.2013 20.11.2013, registered under Sections 307, 115, 120-B B of IPC and Section 25 of the Arms Act, 1959 at Police Station Division No. 7, Jalandhar, chargesheet/final report under Section 173 of the Code, the order dated 13.01.2015, whereby the petitioners were ddeclared eclared as proclaimed offenders as well as all the subsequent proceedings having emanated ed therefrom.

2. Adumbrated facts as emanating from the record are that the aforementioned FIR was registered on the basis of the statement recorded by respondent No. 2/complainant 2/complainant Karanveer Singh on 20.11.2013 alleging that on the same day, he along with his partner Maninder Singh was present in his office situated at Urban Estate, Phase-2, Phase 2, Jalandhar, when at about 03:30 PM, 1 of 15 Neutral Citation No:=2024:PHHC:144868 CRM-M-12293 12293-2015 (O&M) -2- two youths having muffled faces entered inside his office, whereas two persons remained outside the gate and stairs of his offic office. The youths, who had barged into his office, were armed with pistols and when the complainant complain asked them about the reason for their coming there,, they opened fire with their pistols upon him with intent to kill him. The complainant, however, managed to save ave himself by by throwing a chair towards them and the bullets so fired hit on the side of his cabin after piercing through the chair and then hit the roof. On raising alarm, alarm, all of them fled away from the spot. The complainant disclosed that he identified one one of them as Parshotam Kumar, resident of Bijnor. He also alleged that said Parshotam Kumar was having enmity with his brother Vikramjit Singh, who was residing in Norway and was going to get permanent residency. Harminder Harminder Singh, father of the complainant, complainant recorded his statement under Section 161 of the Code disclosing that he was proceeding towards the office of his son, when two car cars were noticed while going from the side of the office. One of those cars cars,, which was Indica make, was driven by accused Parshotam Parshotam Kumar and three persons were sitting therein. He also disclosed that in the second car, which was Tata 207 make, Pawan Kumar @ Pawan and Kulwinder Singh @ Kaka were sitting and he already knew them. The statements of Vikramjit Singh, who was also present pre in India at that time, and other material witnesses were also recorded.

1. Through the instant writ petition, the petitioner herein prays for the issuance of a writ of Certiorari for setting aside the impugned order dated 14.10.2024, whereby the election(s) for the post of Sarpanch of Gram Panchayat Pona, Cluster No.4, Block Jagraon, District Ludhiana, has been cancelled just few hours before the start of polling, thus inter alia on the ground, that the same is illegal, arbitrary and against the principles of natural justice, as the petitioner has been condemned unheard, besides is beyond jurisdiction. The petitioner further seeks the making of a mandamus, thus directing the official respondents to immediately hold the elections for the post of Sarpanch of Gram Panchayat Pona, Cluster No.4, Block Jagraon, District 1 of 21 Neutral Citation No:=2024:PHHC:146136-DB Ludhiana, between the candidates (i.e. the petitioner and respondent No.8) whose nomination papers were validly accepted and to whom election symbols were allotted by the Returning Officer.

1. Since both the above appeals arise from a common verdict, made by the learned trial Judge concerned, hence both the appeals (supra) are amenable for a common verdict being made thereons.

2. Both the appeals (supra) are directed against the impugned verdict, as made on 20.09.2022, upon Sessions Case No.74 of 15.02.2018, by the learned Additional Sessions Judge, Ludhiana, wherethrough in 1 of 28 Neutral Citation No:=2024:PHHC:145851-DB CRA-D-1106-2022 AND CRA-D-62-2023 (O&M) -2- respect of charges drawn against the accused qua offences punishable under Sections 302/34 of the IPC, thus the learned trial Judge concerned, proceeded to record a finding of conviction against appellants-convicts. Moreover, through a separate sentencing order of even date, the learned trial Judge concerned, sentenced the appellants-convicts in the hereinafter extracted manner:

1. The Appellant filed an RTI application dated 05.04.2023 seeking information on the following points:

(i) "Copy of Service Book/PF of my husband late sh. Raju Ram Meena, (Peon)/Cat-

IV employee, was posted at PNB branch-PUR, circle office Alwar(Rajasthan)

(ii) Present status of payment payable in death case to the dependent of deceased employee with full details.

(iii) Copy of my application along with documents submitted for compassionate appointment and its Present status,

(iv) Please Provide reasons for unnecessary delay in processing the same.

Page 1 of 4

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