RAJESH KUMAR GUPTA vs. INCOME TAX OFFICER,JAMMU

Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE RAJNESH OSWAL

JUSTICE RAJNESH OSWAL, JUDGE ORDER 02.04.2026 1. This appeal has been filed by the appellant under Section 260-A of Income Tax Act 1961 against the order dated 30.01.2014 passed by Income Tax Appellate Tribunal (Amritsar) Bench, Amritsar (hereinafter to be referred as the Tribunal), whereby the appeals preferred by the parties against order passed by the Commissioner of Income