ATAM PARKASH,PATIALA vs. CIT(APPEALS), PATIALA, PATIALA
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The impugned order is set aside as and by way of remand back to the file of Ld. AO who shall pass a fresh order within 60 days from date of receipt of this order with assessee filing all material particulars with Ld. AO sufficiently well in advance.
In the result, appeal allowed for statistical purposes.
Order pronounced in the open Court on 18/12/2024.
Sd/- Sd/- कृणव�त सहाय परेश म. जोशी ( KRINWANT SAHAY) (PARESH M. JOSHI) लेखा सद�/ ACCOUNTANT MEMBER �ाियक सद� / JUDICIAL MEMBER AG आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�/ CIT 4. आयकर आयु� (अपील)/ The CIT(A) 5. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar