MR. HARMEET SINGH, MLA,PATIALA vs. ITO, WARD-5, PATIALA

ITA 266/CHANDI/2025Status: DisposedITAT Chandigarh01 September 2026AY 2022-233 pages

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IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE BEFORE: SHRI MANOJ KUMAR AGGARWAL, AM & SH. RAJESH DAMODARLAL SHARMA, JM आयकरअपीलसं./ITA No. 266/Chd/2025 "नधा"रण वष" / Assessment Year : 2022-23 Mr. Harmeet Singh, MLA बनाम ITO, V.P.O. Pathan Majra, Ward 5, Majra Khurd, URF, Aaykar Bhawan, Roshanpura, BO Ghuram Patiala Patiala Punjab 147111 "ायीलेखासं./PAN NO: IRSPS2220B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रतीकीओरसे/Assessee by : Sh. S.K. Mukhi, Advocate, (Virtual) – Ld. AR राज"कीओरसे/ Revenue by : Sh. Vivek Vardhan, Addl. CIT, Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 31.08.2026 उदघोषणाकीतारीख/Date of Pronouncement : 01.09.2026 आदेश/Order

PER RAJESH DAMODARLAL SHARMA, J.M: Aforesaid appeal by assessee for Assessment Year (AY) 2022- 23 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 27-12-2024 in the matter an an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 r.w.s 144B of the Act on 20.02.2024. 2 266/Chd/2025

2.

In the assessment order, Ld. AO made twin addition to determine assessee’s income at Rs.107.52 Lacs for want of any representation from the

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