AJAR AMAR STEELS 1725 10G, 3-A, FOCAL POINT LUDHIANA 141010,PUNJAB vs. THE PCIT (CENTRAL) LUDHIANA, PUNJAB
In the result, appeal of the assessee is allowed
ITA 950/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh29 Sept 2025AY 2017-2018
Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 950/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18 Ajar Amar Steels, Vs The Pcit (Central), 1725 10G, 3-A, Focal Point, Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Aaefa8866A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 29.07.2025 Date Of Pronouncement : 29.09.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Section 143(3)Section 249Section 253Section 263Section 3Section 40Section 5
condonation of delay.
A.Y.2017-18
2
3. Before adverting to the application of the assessee, we
would like to take note of finding of the ld. CIT in paragraph
No. 5 of 263 order, which reads as under :
“5 In view of the above, the impugned order in the case of the assessee for A.Y. 2017-18is held erroneous