BALBIR SINGH,HIMACHAL PRADESH vs. INCOME TAX OFFICER, WARD 1, NAHAN, NAHAN

ITA 707/CHANDI/2026Status: DisposedITAT Chandigarh02 September 2026AY 2017-188 pages

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Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH

Before: SHRI LALIET KUMAR & SHRI VIJAY VARMA

For Appellant: Shri Sifatpreet Singh, CA & Shri Amanjot Singh, CA
For Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Hearing: 02.09.2026Pronounced: 02.09.2026

PER LALIET KUMAR, JM

This appeal by the assessee is directed against the order passed by the learned Commissioner of Income-tax (Appeals) [“CIT(A)”] for Assessment Year 2017-18, whereby the learned CIT(A) dismissed the appeal of the assessee and upheld the adjustment made by the Centralized Processing Centre (“CPC”) while processing the return of income under section 143(1) of the Income-tax Act, 1961 (“the Act”). A.Y. 2017-18 2

2.

Briefly stated, the assessee filed the return of income for the year under consideration in ITR-4/Sugam. In the return so filed, the asses

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