VISHAL BANSAL,LUDHIANA vs. INCOME TAX OFFICER, LUDHIANA
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Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH
Aforesaid appeal by assessee for Assessment Year (AY) 2018- 19 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 18.03.2026 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 r.ws. 144B of the Act on 20.02.2024. In the assessment order, Ld. AO disallowed purchases of Rs.15.11 Lacs. The Ld. CIT(A) did not admit the appeal for want of condonation of delay of 176 days. Aggrieved, the assessee is in further appeal b
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