SWARAN SINGH,CHANDIGARH vs. INCOME TAX OFFICER, CHANDIGARH
No AI summary yet for this case.
आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी िवजय वमा" , लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. VIJAY VARMA, AM आयकर अपील सं./ ITA No. 974 & 975/Chd/ 2026 िनधा"रण वष" / Assessment Year : 2013-14 Swaran Singh बनाम The ITO H.No. 357, Khuda Lahora, Chandigarh Chandigarh-160015 "ायी लेखा सं./PAN NO: CSUPS4730H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Smt. Komal Thakur, Advocate (Virtual) राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 31/08/2026 उदघोषणा की तारीख/Date of Pronouncement : 01/09/2026 आदेश/Order PER VIJAY VARMA, A.M: Both the above appeals have been filed by the Appellant against the respective orders of the Ld. CIT(A)/NFAC Delhi each dt. 16/02/2026 for the Assessment Year 2013-14. 2. Since both the above appeals were heard together therefore they are being disposed of by this consolidated order for the sake of convenience and brevity.
We shall first take up the appeal in ITA No. 974/Chd/2026 for the Assessment Year 2013-14 as a lead case for discussion, wh
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.