AVTAR SINGH, LUDHIANA,PUNJAB vs. JAO THE INCOME TAX OFFICER WARD 5(1), LUDHIANA, LUDHIANA
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Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH
Heard together (2 matters)
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Aforesaid appeals by assessee for Assessment Years (AY) 2015- 16 & 2016-17 arises out of separate orders dated 25.09.2024 & 30.09.2024 of learned first appellate authority. In AY 2015-16, an assessment was framed by Ld. AO u/s 147 r.w.s. 144B of the Act on 29.03.2022 wherein Ld. AO made addition of Rs.35.03 Lacs. In AY 2016-17, Ld. AO made similar addition of Rs.3.89 Lacs. The Ld. CIT(A) confirmed both the assessments for
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