“Section 128(9)”

Section References (mined)Section 128Section 128(9)2 judgments

PRABHNOOR SINGH,BANGALORE vs. INCOME TAX OFFICER, WARD 6(1), CHANDIGARH, CHANDIGARH

In the result, appeal of the assessee is allowed

ITA 904/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh09 Dec 2025AY 2021-22

Bench: Shri Laliet Kumar & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 904/Chd/2025 "नधा"रण वष" / Assessment Year: 2021-22 Prabhnoor Singh, Vs The Ito, B-408, Meda Heights, Ward 6(1), Bellandur, Doddakannelli Road, Chandigarh. Near Aet Circle, Bangalore. "थायी लेखा सं./Pan No: Dcjps5821M अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Ms. Preeti Goyal, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr Date Of Hearing : 08.12.2025 Date Of Pronouncement : 09.12.2025

For Appellant: Ms. Preeti Goyal, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 128Section 128(9)

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH

ROHIT VIJAY SINGH,MUMBAI vs. DCIT/ACIT, CPC, BANGALORE, MUMBAI

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 2916/MUM/2022[2018-19]Status: DisposedITAT Mumbai17 Apr 2023AY 2018-19

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blerohit Vijay Singh V. Dcit/Acit 6/603, Dhanalaxmi Building Centralized Processing Centre B-Wing, Mitha Nagar Bangalore M.G. Road, Goregaon (W) Mumbai - 400060 Ward 17(1)(1) Mumbai Kautilya Bhavan Pan: Balps2871R Bandra Kurla Complex Bandra(E), Mumbai - 400050 (Appellant) (Respondent)

Section 128(9)Section 139Section 143Section 143(1)Section 154Section 234Section 90

income along with Form No. 67 and not filing of Form No. 67 along with return of income as per the provisions of section 128(9) of I.T. Rules is the main issue under consideration. On the similar facts on record the Coordinate Bench has decided the issue