POOJA KANSAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD-1, G.GARH, GOBINDGARH
In the result, the Assessee’s appeal is allowed
ITA 224/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh27 Oct 2025AY 2016-17
Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 224 & 225/Chd/2025 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Pooja Kansal, The Ito, बनाम Kansla Singla & Ward -1, Associates, Gobindgarh Vs. Sco 80-81, Sector 17-C, Chandigarh "थायी लेखा सं./Pan No. Abypk5904G अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. T.N. Singla, Ca राज"व क" ओर से/ Revenue By : Smt. Kusum Kashyap, Cit Dr (Virtual Mode) सुनवाई क" तार"ख/Date Of Hearing : 12.08.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 27.10.2025 आदेश/Order Per Krinwant Sahay, Am: Both The Appeals Pertaining To A.Ys. 2016-17 & 2017- 18 Have Been Filed By The Assessee Against The Separate
For Appellant: Sh. T.N. Singla, CAFor Respondent: Smt. Kusum Kashyap, CIT DR
Section 147Section 148Section 234ASection 250Section 271(1)(c)Section 65A
65A made by the Assessing Officer.
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224 & 225-Chd-2025 –
Pooja Kansal, Chandigarh
10. That the Ld. CIT (A) has wrongly upheld additions wrongly made on account of alleged bogus sale to M/s Universal Industries even though the assessee in her Individual capacity has not entered into any transactions with the M/s Universal Industries.
11. That