GAURAV GOEL,CHANDIGARH vs. ITO, WARD 4(3), CHANDIGARH
In the result, the appeal of the assessee stands allowed
ITA 132/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh24 Feb 2025AY 2017-18
Bench: Shri Vikram Singh Yadav & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 132/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18 Gaurav Goel, Vs. The Ito, बनाम H. No. 1676, Sector 33-D, Ward 4(3), Chandigarh Chandigarh "थायी लेखा सं./Pan No: Ahgpg3162Q अपीलाथ"/ Assessee ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Jaspal Sharma, Advocate राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 17.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 24.02.2025 आदेश/Order Per Paresh M. Joshi, Jm :
For Appellant: Shri Jaspal Sharma, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 250Section 253
purchaser was not mentioned and all the sale bills were below Rs.
2 lakhs. Further, notice u/s 142(1) of the Income Tax Act, 1961
dated 20.12.2019 was issued to provide complete names &
addresses (PAN also where cash sale was above Rs. 2 lacs) of persons to whom cash sale were made during the month of October, 2016 & November
