DIVAY MOHINDRU,JALANDHAR vs. INCOME TAX OFFICER, JALANDHAR
The appeal of the assessee is allowed
ITA 129/ASR/2025[2017-18]Status: DisposedITAT Amritsar08 Jan 2026AY 2017-18
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 129/Asr/2025 Assessment Year: 2017-18 Divay Mohindru, Prop. M/S Vs. Ito, Ward 3(1), Mahavir Abhushans, Deep Jalandhar. Market Juakhana Bazar Kalan, Jalandhar. [Pan:-Advpm1552D] (Appellant) (Respondent) Appellant By Sh. Asharay Sarna, Ca. Sh. Charan Dass, Sr. Dr Respondent By Date Of Hearing 14.10.2025 Date Of Pronouncement 08.01.2026
Section 115BSection 143Section 143(3)Section 145(3)Section 250Section 69A
249 CTR 0326. ii.
CIT vs. Om Overseas, 173 taxman 185 (P & H).
iii.
CIT vs. Kailash Jewellery House, ITA 613/2010 (HC. Delhi).
iv.
J.M. Wires Inds. Vs. CIT 205 taxman 134 (HC Delhi).
8. On the issue of applicability of section 69A, the ld. AR of the assessee submitted that in the present case, the assessee has already disclosed