ARUN DHIR,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, CHANDIGARH
In the result, appeal of the assessee is allowed
ITA 97/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh11 Sept 2025AY 2013-14
Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 97/Chd/2025 "नधा"रण वष" / Assessment Year: 2013-14 Shri Arun Dhir, Vs The Dcit, House No.1150, Sector 21-B, Circle-1, Chandigarh. Sector 17,Chandigarh. "थायी लेखा सं./Pan No: Aarpd0180F अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Pankaj Bhalla, C.A. Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 29.07.2025 Date Of Pronouncement : 11.09.2025
For Appellant: Shri Pankaj Bhalla, C.AFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Section 10Section 143(3)Section 15Section 154
disallowed. This application has been dismissed by the AO.
4. Appeal to the CIT (Appeals) did not bring any relief to the assessee.
A.Y.2013-14
3
5. With the assistance of ld. Representative, we have gone through the record carefully. It emerges out from the record that assessee was an employee of M/s Ranbaxy Laboratories and worked for 25 years. According
