SH. SARANJIT SINGH,PATIALA vs. ACIT, CENTRAL CIRCLE -2, CHANDIGARH
In the result, the appeals of the assessees stand allowed
ITA 383/CHANDI/2022[2009-10]Status: DisposedITAT Chandigarh12 Aug 2024AY 2009-10
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
House No.762, Sector 8B, Chandigarh. Out of the said properties, the second property i.e Urban Estate, Patiala was not owned by the assessee. The conveyance deed of the said property was in the name of Shri Hari Gopal, father of the assessee. The ld. CIT(A) has also categorically held so and deleted the additions made
