KARANDEEP SINGH,HARYANA vs. COMMISSIONER OF INCOME TAX, HARYANA

ITA 791/CHANDI/2026Status: DisposedITAT Chandigarh08 July 2026AY 2012-132 pages

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Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2012- 13 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 19.01.2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 144 r.w.s. 147 of the Act on 11.12.2019. In the assessment order, Ld. AO made addition of cash deposit for Rs.32.03 Lacs for want of any substantive representation from the assessee. The Ld. CIT(A) confirmed the assessment for the same very reasons.

Aggrieved, the asses

The order continues below.

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