Sh. Gulshan Kumar Prop. G.K. Resorts, Ludhiana vs. DCIT Circle-2, Ludhiana
In the result, the appeal of the assessee is allowed
ITA 488/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh31 Oct 2022AY 2017-18
Bench: Smt.Diva Singh & Shri Vikram Singh Yadavsh. Gulshan Kumar बनाम Deputy Commissioner Of Prop. G. K. Resorts House No. 3, Income Tax, Central Circle-2, Agar Nagar Extension, Ferospur Ludhiana Road, Ludhiana 1410212, Punjab "थायी लेखा सं./Pan No: Aaqpk1200Q
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 143(2)Section 68
…IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Sh. Gulshan Kumar बनाम Deputy Commissioner of Prop. G. K. Resorts House NO. 3, Income Tax, Central Circle-2, Agar Nagar Extension, Ferospur Ludhiana Road, Ludhiana 1410212, Punjab "थायी लेखा सं./PAN NO: AAQPK1200Q "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Adv. राज"व क" ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई क" तार"ख/Date of Hearing: 04/08/2022 उदघोषणा क" तार"ख/Date of Pronouncement: 31/10/2022 आदेश/ORDER Per Vikram Singh Yadav, Acc…