POOJA KANSAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD-1, G.GARH, GOBINDGARH
In the result, the Assessee’s appeal is allowed
ITA 225/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh27 Oct 2025AY 2017-18
Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 224 & 225/Chd/2025 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Pooja Kansal, The Ito, बनाम Kansla Singla & Ward -1, Associates, Gobindgarh Vs. Sco 80-81, Sector 17-C, Chandigarh "थायी लेखा सं./Pan No. Abypk5904G अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. T.N. Singla, Ca राज"व क" ओर से/ Revenue By : Smt. Kusum Kashyap, Cit Dr (Virtual Mode) सुनवाई क" तार"ख/Date Of Hearing : 12.08.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 27.10.2025 आदेश/Order Per Krinwant Sahay, Am: Both The Appeals Pertaining To A.Ys. 2016-17 & 2017- 18 Have Been Filed By The Assessee Against The Separate
For Appellant: Sh. T.N. Singla, CAFor Respondent: Smt. Kusum Kashyap, CIT DR
Section 147Section 148Section 234ASection 250Section 271(1)(c)Section 65A
penalty proceedings under section 271(1)(c).
13. That the Ld. CIT(A) has wrongly upheld interest of Rs. 1,12,01,325/- levied u/s 234A,
2348 and 234C.
14. That the assessee craves to add, amend or to leave any ground of appeal before it is finally heard.
4. Brief facts of the case, as given in the order
