BIRBAL KUMAR,HARYANA vs. ITO, HARYANA
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Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH
Before: SHRI LALIET KUMAR & SHRI VIJAY VARMA
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), NFAC [in short ‘the CIT (A)’] dated 24.01.2026 passed for assessment year 2018-19. 2. The facts of the case are that the assessee is an individual and running a business of trading in timber under the name and style of M/s Sarpanch Timber. During the year under ITA 418/CHD/2026 A.Y. 2018-19 2 consideration the assessee has earned income from business and income from other sources. During the assessment proceedings, it was noticed that
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