SONIA KHOSLA,PATIALA vs. INCOME TAX OFFICER, WARD-SAMANA, SAMANA, PATIALA
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Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH
Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2020-21 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC, [CIT(A)] dated 11.11.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 27.12.2024. In the assessment order, Ld. AO made addition of unexplained expenditure
u/s 69A for Rs.59.46 Lacs for want of any substantive represe
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