SH. SHAMSHER SINGH,PATIALA vs. ACIT, CENTRAL CIRCLE-2, CHANDIGARH
In the result, the appeals of the assessees stand allowed
ITA 382/CHANDI/2022[2011-12]Status: DisposedITAT Chandigarh12 Aug 2024AY 2011-12
Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )
For Appellant: Shri Rohit Kapoor, CA and Shri Vir Sain Aggarwal, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 153ASection 250
delay is condoned and we proceed to hear the appeals on merits.
Since the facts and issue involved in the captioned appeals are 4. identical and are relating to same search action, therefore, these captioned appeals were heard together and are disposed of with this
381-382 & 383-384-Chd-2022
Shamsher Singh & Saranjit Singh, Patiala
3
common order. First
