DINESH VERMA,MANALI, HIMACHAL PRADESH vs. ITO, ITO WARD KULLU
In the result, appeal filed by the Assessee is dismissed
ITA 897/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19
Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Vinamar Gupta, C.A (Virtually)For Respondent: Shri Manav Bansal, CIT, DR
Section 147Section 148Section 151ASection 263Section 270A
151A.
4. Briefly stated, the assessment was completed by the Assessing Officer, determining the income of the assessee. On examination of records, the Principal
Commissioner observed that the Assessing Officer had passed the order without proper verification of material issues and without examining the applicability of penalty provisions under section 270A arising out of the determination of income. The Principal
