PUSHPA ,RUPNAGAR, PUNJAB vs. INCOME TAX OFFICER, WARD-2(2), RUPNAGAR, RUPNAGAR

ITA 492/CHANDI/2026Status: DisposedITAT Chandigarh01 September 2026AY 2020-2113 pages

No AI summary yet for this case.

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

Before: SHRI LALIET KUMAR & SHRI VIJAY VARMA

For Appellant: Shri Tej Mohan Singh, Advocate
For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Hearing: 17.08.2026Pronounced: 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) NFAC [in short ‘the CIT (A)’] dated 24.02.2026 passed for assessment year 2020-21. 2. The facts of the case are that the assessee filed the return of income for Assessment Year 2020-21 declaring total income of ₹3,40,330/-. The assessment was subsequently reopened under ITA 492/CHD/2026 A.Y. 2020-21 2 Section 147 of the Income-tax Act, 1961 on the basis of information received from the Investigation Wing regarding

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.