HARPREET SINGH SANDHU,CHANDIGARH vs. ITO WARD 2(1), CHANDIGARH
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Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH
Aforesaid appeal by assessee for Assessment Year (AY) 2012- 13 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals), Panaji [CIT(A)] dated 10.12.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) r.w.s. 147 of the Act on 19.12.2019. The sole grievance of the assessee is confirmation of addition of unexplained investment for Rs.15.37 Lacs. Having heard rival submissions, the appeal is disposed-off as under.
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