RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT
ITA 992/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh11 Nov 2025AY 2023-24
Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
condone the delay in filing these appeals.
3. We shall take appeal of the assessee in ITA No. 463/Chd/2023 for A.Y
2018-19 as a lead case for discussion wherein assessee has raised the following effective grounds:
1. That having regard to the facts and circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals