RAMAN GOYAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1, CHANDIGARH
In the result, both the appeals are allowed
ITA 40/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh02 Feb 2026AY 2015-16
Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 40/Chd/2025 "नधा"रण वष" / Assessment Year: 2015-16 Raman Goyal, The Dcit, House No. 309, Vs Central Circle-1, Sector 9, Chandigarh. Chandigarh. "थायीलेखासं./Pan No: Aanpg9677J अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 35,36/Chd/2025 "नधा"रण वष" / Assessment Year: 2018-19, 2019-20 Raman Goyal, The Dcit, House No. 309, Vs Chandigarh. Sector 9, Chandigarh. "थायीलेखासं./Pan No: Aanpg9677J अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Yogesh Monga, Ca Revenue By : Shri Bharat Bhushan Garg, Cit Dr Date Of Hearing : 29.01.2026 Date Of Pronouncement : 02.02.2026 Hybrid Hearing O R D E R
For Appellant: Shri Yogesh Monga, CAFor Respondent: Shri Bharat Bhushan Garg, CIT DR
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 23(1)
house property in Delhi and she was having 50% share in the property. This property was actually
