Sh. Virbhadra Singh Through L/H Smt. Pratibha Singh, Shimla vs. DCIT, Circle, Shimla
In the result, the appeal is allowed
ITA 148/CHANDI/2023[2009-10]Status: DisposedITAT Chandigarh25 Sept 2024AY 2009-10
Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 148/Chd/2023 "नधा"रण वष" / Assessment Year : 2009-10 Virbhadra Singh, Vs. The Dcit, Circle Through Legal Heir बनाम Shimla Smt. Pratibha Singh Of Late Shri Virbhadra Singh, Holly Lodge, Jakhoo, Shimla-171001 "थायी लेखा सं./Pan No: Alrps 6513N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hering ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 24.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 25.09.2024 आदेश/Order Per Krinwant Sahay, A.M.:
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 148Section 151(1)
…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 148/CHD/2023 "नधा"रण वष" / Assessment Year : 2009-10 Virbhadra Singh, Vs. The DCIT, Circle Through Legal Heir बनाम Shimla Smt. Pratibha Singh of Late Shri Virbhadra Singh, Holly Lodge, Jakhoo, Shimla-171001 "थायी लेखा सं./PAN No: ALRPS 6513N अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( PHYSICAL HERING ) "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Dr. Ranjit Kaur…