AGGARWAL IRON & STEEL CORPORATION, LUDHIANA,LUDHIANA vs. JAO INCOME TAX OFFICER WARD 5(1), LUDHIANA, LUDHIANA
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आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी िवजय वमा" , लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. VIJAY VARMA, AM आयकर अपील सं./ ITA No. 903 /Chd/ 2026 िनधा"रण वष" / Assessment Year : 2022-23 Aggarwal Iron & Steel Corporation बनाम The ITO 142-143 R, Industrial Area-B, Ward 5(1) Overlock Road, Ludhiana East, Ludhiana Ludhiana, Punjab-141003 "ायी लेखा सं./PAN NO: AABFA6363P अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Smt. Jaishree Sharma, CIT, D.R (Virtual) सुनवाई की तारीख/Date of Hearing : 25/08/2026 उदघोषणा की तारीख/Date of Pronouncement : 02/09/2026 आदेश/Order PER VIJAY VARMA, A.M: This is an appeal filed by the assessee against the order under section 263 passed by the Ld. PCIT, Ludhiana-1 dt. 12/03/2026 for the Assessment Year 2022-23. 2. There was a discrepancy of Rs. 20408096/- pointed out by the Ld. PCIT which is mentioned on page 1 of the show cause notice dt. 26/11/2025 under section 263 which reads as under:
Sales as per column 34(a) of Form 3CD on which TCS
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