GURBACHAN SINGH,HARYANA vs. ITO. WARD-1, SIRSA, HARYANA

ITA 1879/CHANDI/2025Status: DisposedITAT Chandigarh01 September 2026AY 2018-195 pages

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

Before: SHRI LALIET KUMAR & SHRI VIJAY VARMA

For Appellant: Shri Ankit, CA for Shri Parikshit Aggarwal, CA
For Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Hearing: 19.08.2026Pronounced: 01.09.2026

PER LALIET KUMAR, JM

This is an appeal filed by the assessee feeling aggrieved by the order passed by the ld. Commissioner of Income Tax (Appeals), [in short ‘the CIT (A)’] dated 31.10.2025 passed for assessment year 2018-19. 2. The facts of the case are that the assessee has filed his return of income on 30/08/2018 declaring total income of Rs. 4,36,470/- The case was selected for scrutiny by CASS,

ITA 1879/CHD/2025 A.Y. 2018-19 2 statutory notices u/s 143(2) and 142(1) were duly issued and served on the assessee on 09/12/2019.

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