POONAM AGGARWAL,PAONTA SAHIB vs. INCOME TAX OFFICER NAHAN, NAHAN
No AI summary yet for this case.
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: HYBRID MODE BEFORE: SHRI. LALIET KUMAR, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 327 /Chd/2026 िनधा"रण वष" / Assessment Year : 2016-17 Poonam Aggarwal बनाम The ITO Prop. M/s Maa Bala Sundari Nahan Traders Majra Paonta Sahib Sirmour -173021, Himachal Pradesh "ायी लेखा सं./PAN NO: ADXPA2690J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Abhimanyu Jhamba, Advocate and Ms. Thonpinao Thangal, Advocate राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual Mode) सुनवाई की तारीख/Date of Hearing : 29/07/2026 उदघोषणा की तारीख/Date of Pronouncement : 03/08/2026 आदेश/Order PER LALIET KUMAR, J.M This is an appeal filed by the Assessee against the order of the Ld. CIT/NFAC, Delhi dt. 16/12/2025 for the Assessment Year 2016-17. 2. In the present appeal Assessee has raised the following grounds:
That on the facts and circumstances of the case and in law, the National Faceless Appeal Centre/CIT(Appeals) has erred in not appreciating that the reassessment proceedings initiated by the Assessing Officer u/s 147 of the Income Tax Act, 1961 (hereinafter referred to as
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.