SUKHDEV RAJ,SIRSA vs. INCOME TAX OFFICER, SIRSA
In the result, the appeal of the assessee is dismissed
ITA 632/CHANDI/2025[2013-2014]Status: DisposedITAT Chandigarh10 Dec 2025AY 2013-2014
Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Lalit Mohan, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 10(37)Section 147Section 234ASection 234BSection 253Section 28Section 56(2)(viii)Section 57
253 of the Income-tax Act, the appeal was required to be filed within sixty days from the date of service of the impugned order. However, due to the unfortunate circumstances explained by the assessee namely that his Chartered Accountant, Late Shri
Sudhir Kumar Jain, was suffering from cancer during the relevant period and subsequently expired on 03.05.2024, and further
