DUGLI DEVI,MANALI vs. INCOME TAX OFFICER, KULLU, MANALI

ITA 535/CHANDI/2026Status: DisposedITAT Chandigarh04 September 2026AY 2020-214 pages

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IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE BEFORE: SHRI MANOJ KUMAR AGGARWAL, AM & SH. RAJESH DAMODARLAL SHARMA, JM आयकरअपीलसं./ITA No. 535/Chd/2026 "नधा"रण वष" / Assessment Year : 2020-21 Dugli Devi बनाम ITO Prop. Hotel Prakash Aleo Ward, Kullu, Manali, Kullu 175131 H.P. "ायीलेखासं./PAN NO: AGVPD4411H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रतीकीओरसे/Assessee by : Sh. Komal Thakur (Advocate) – Ld. AR (Virtual Mode) राज"कीओरसे/ Revenue by : Sh. Vivek Vardhan, Addl. CIT, Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 25.08.2026 उदघोषणाकीतारीख/Date of Pronouncement : 02.09.2026 आदेश/Order

PER RAJESH DAMODARLAL SHARMA, J.M:

Aforesaid appeal by assessee for Assessment Year (AY) 2020- 21 is directed against an order passed by learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 13.01.2026 in the matter of an assessment framed by Ld. Assessing Officer [AO] under 2 535/Chd/2026

section 147 read with sections 144 and 144B of the Income-tax Act, 1961, dated 05.02.2025. 2. The assessment was completed by accepting the returned income of Rs.14,99,220/-. The grievance of the assessee is mainly with regard to the levy of in

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