USHA GUPTA ,NAHAN vs. INCOME TAX OFFICER , NAHAN
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आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी िवजय वमा" , लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. VIJAY VARMA, AM आयकर अपील सं./ ITA No. 637 & 638 /Chd/ 2026 िनधा"रण वष" / Assessment Year : 2017-18 Usha Gupta बनाम The ITO Prop. M/s Vikki Traders Ward No. Nahan 5,Nahan, Shivpuri Road, Nahan, Amarpur, Dist: Sirmour-173001, Himachal Pradesh "ायी लेखा सं./PAN NO: AFMPG4132L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Abhimanyu Jhamba, Advocate & Ms. Thonpinao Thangal, Advocate राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR
सुनवाई की तारीख/Date of Hearing : 31/08/2026 उदघोषणा की तारीख/Date of Pronouncement : 02/09/2026 आदेश/Order PER VIJAY VARMA, A.M:
Both the above appeals have been filed by the Assessee against the respective orders of Ld. CIT(A)/NFAC, Delhi dt. 27/01/2026 & 30/01/2026 respectively for the Assessment Year 2017-18. 2. The issue involved in these two appeals are so intervened together and the facts of the case needs to be appreciated first in a comprehensive manner taking both the appea
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