SH. GURDEEP SINGH,SIRMOUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CHANDIGARH-1
In the result, the appeal of the assessee is allowed
ITA 453/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh23 Nov 2022AY 2017-18
Bench: The Appeal Is Finally Disposed Off.
For Appellant: Shri Nikhil Goyal, Advocate &For Respondent: Shri Vivek Nangia, CIT-DR
Section 143(3)Section 263
property and it was held that it is a matter of
opinion and hence, no question of law arose. The extract
reproduced in page 11 para 9 of the impugned order, it was
submitted, is an extract of the obiter wherein the Hon'ble Court
made observations in passing. The said decision, it was argued in
no way lends
