AMIR KHAN,SAS NAGAR, MOHALI vs. INCOME TAX OFFICER, WARD 6(1), CHANDIGARH, MOHALI, CHANDIGARH
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आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “SMC”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" BEFORE: SHRI. LALIET KUMAR, JM आयकर अपील सं./ ITA No. 155/Chd/2026 "नधा"रण वष" / Assessment Year : 2018-19 बनाम Amir Khan, The ITO, HNo. 417, Gobind Nagar, Warad 6(1), Naya Gaon, SAS Nagar, Chandigarh Mohali 160013 "ायी लेखा सं./PAN NO: EWSPK2542P अपीलाथ"/Appellant ""थ"/Respondent
िनधा"रती की ओर से/Assessee by : Sh. Amit Parsad, Advocate राज" की ओर से/ Revenue by : Sh. Vivek Varadhan, Addl. CIT Sr. DR सुनवाई की तारीख/Date of Hearing : 07.07.2026 उदघोषणा की तारीख/Date of Pronouncement : 03.08.2026 आदेश/Order
This appeal by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, dated 3.9.2025 for the assessment year 2018-19. 2. At the outset, the Ld. Authorised Representative (AR) submitted that the authorities below had failed to appreciate the facts in their proper perspective. It was contended that the cash deposits and bank credits were duly explained as representing salary, salary advance,
2 155/Chd/2026 gifts/financial assistance received
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