SH. SATWINDER MOHAN SOOD,FATEHGARH SAHIB vs. ITO, WARD-1, MANDI GOBINDGARH

In the foregoing, we set aside the order of Ld. CIT(A) dt. 23/03/2023 and remand the matter back to the file of Ld. CIT(A) with a direction to conduct denovo proceedings as soon as possible within three months from date of receipt of this order. The assessee to cooperate and produce all material in support of his defence if any. We however caution the assessee that he would be fully cooperative with the Income Tax Authorities.

The impugned order is set aside as and by way of remand.

In the result, appeal of the Assessee is allowed for statistical purposes.