AVINASH KAUR, AMBALA,AMBALA vs. JAO THE INCOME TAX OFFICER WARD-1, AMBALA, HARYANA

ITA 1743/CHANDI/2025Status: DisposedITAT Chandigarh03 September 2026AY 2018-20195 pages

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Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

MANOJ KUMAR AGGARWAL (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2018-19 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 27.11.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s. 144B of the Act on 22.09.2021. The sole issue that falls for our consideration is assessment of capital gains. Having heard rival

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