VISHAL GUPTA, LUDHIANA,LUDHIANA vs. ITO WARD 7(1), LUDHIANA, LUDHIANA

ITA 364/CHANDI/2026Status: DisposedITAT Chandigarh01 September 2026AY 2022-20233 pages

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Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

RAJESH DAMODARLAL SHARMA (Judicial Member)

1.

This appeal filed by the assessee for Assessment Year (AY) 2022- 23 is directed against the order passed by Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 16.12.2025 for the Assessment Year [2022-23] in the matter of an assessment as framed by Ld. AO u/s 143(3) read with Section 144B of the Act on 17.03.2024. 2. Briefly stated, the assessee

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