MADAN LAL,FATEHABAD vs. ITO, WARD-1, FATEHABAD
In the result, Assessee’s appeal stands allowed
ITA 190/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh13 Oct 2025AY 2017-18
Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 190/Chd/2024 "नधा"रण वष" / Assessment Year : 2017-18 Madan Lal, The Ito, Ganaga Pipe Ind, बनाम Ward-1, G.T.Road, Fatehabad Vs. Village Dhangar, Fatehbad 125050 "थायी लेखा सं./Pan No: Acapl2915R अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Mode ) "नधा"रती क" ओर से/Assessee By : Sh. Suraj Bhan Nain, Advocate (Virtual) राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 30.07.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 13.10.2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 28.12.2023 Of Cit(A), National Faceless Appeal Centre (Nfac), Delhi For The A.Y. 2017- 18. 2. Grounds Of Appeal Are As Under: -
For Appellant: Sh. Suraj Bhan Nain, Advocate (Virtual)For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 143(1)Section 147Section 148
reassessment proceedings u/s 147
by issuing notice u/s 148 on 28.03.2021
without having any cogent reasons. The main reason as per para-3 of reasons recorded is that -
“3. Sh. Madan Lal has reported income of Rs. 4,03,120/- in his return of income during the year under consideration.
The assessee has reported the sales turnover
