GURDARSHAN SINGH LEGAL HEIR OF LATE BALWINDER SINGH, SANGRUR,SANGRUR vs. JAO THE INCOME TAX OFFICER WARD-1 SANGRUR, SANGRUR

ITA 547/CHANDI/2026Status: DisposedITAT Chandigarh02 September 2026AY 2012-20133 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. 547/Chd/2026 "नधा"रण वष" / Assessment Year : 2012-13 बनाम Gurdarshan Singh ITO Ward-01, L/h of Late Sh. Balwinder Singh Gobindpura Colony, VPO Channo Captain Karm Singh Nagar, Via Bhawanigarh Tehsil, Sangrur- 148001 Sangrur 148026 Punjab "ायीलेखासं./PAN NO: DJJPS1533M अपीलाथ"/Appellant ""थ"/Respondent िनधा"रतीकीओरसे/Assessee by : Sh. Sudhir Sehgal (Advocate) – Ld. AR 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) 2012- 13 arises out of an order passed by learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 09.12.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s. 144 of the Act on 10.12.2019

2 547/Chd/2026 wherein Ld. AO made addition of Rs.21,50,000 u/s 69A of the Income Tax Act,1961. 2. At the outset, it wa

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