DAYAL PARTAP SINGH C/O DAYAL KIDNEY HOSPITAL, BATHINDA,BATHINDA vs. THE CIT (CENTRAL), LUDHIANA, PUNJAB

ITA 288/CHANDI/2026Status: DisposedITAT Chandigarh03 August 2026AY 2020-20215 pages

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Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Manoj Kumar Aggarwal (Accountant Member)

1.

By way of this appeal, the assessee assails invocation of revisionary juri iction u/s 263 by Ld. Pr. Commissioner of Income Tax, Central, Ludhiana (Pr. CIT) for the Assessment Year (AY) 2020-21 vide impugned order dated 08-01-2026 proposing revision of an assessment as framed by Ld. Assessing Officer [AO] u/s.143(3) on 10.04.2023. 2. The Ld. AR advanced argum

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