KUSUM MITTAL,SANGRUR vs. INCOME TAX OFFICER, WARD - SANGRUR, SANGRUR
In the result, the appeal of the assessee is allowed
ITA 941/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh27 Nov 2025AY 2015-16
Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 147Section 148Section 151Section 69
Section 69 read with 115B in utter disregard of the explanations rendered and as such the addition upheld is arbitrary and unjustified.
9. That the Ld. Commissioner of Income Tax(Appeals) has erred in rejecting the evidence in respect of amount of Rs.20,00,000/- and Rs.26,50,000/-, гесeived from Sh.
Jeet Pal Mittal and Sh. Rajinder Pal Mittal
