INCOME TAX OFFICER, SANGRUR vs. ASHWANI KUMAR, SANGRUR
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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. 605/Chd/2026 "नधा"रण वष" / Assessment Year : 2021-22 ITO बनाम Ashwani Kumar, Sangrur House No. 217/1, Ram Basti, Sangrur 148001 "ायीलेखासं./PAN NO: CZKPK0977M अपीलाथ"/Appellant ""थ"/Respondent िनधा"रतीकीओरसे/Assessee by : Ms. Ravjot Kaur (CA) – Ld. AR राज"कीओरसे/ Revenue by : Sh. Vivek Vardhan, Add. 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: The present appeal filed by the revenue is directed against the order dt. 23.01.2026 passed u/s 250 of the Income Tax Act, 1961 (in short 'the Act') by Ld. Addl./JCIT (Appeals)-1, Gurugram [herein referred to as ‘ACIT/JCIT’ ] for assessment year 2021-22. 2. During hearing, the undisputed position that emerges is that the tax effect of revenue’s appeal is below the monetary threshold specified
2 605/Chd/2026 by the Central Board of Direct Taxes (CBDT) for filing appeal before the Income Tax Appellate Tribunal.
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