COMMISSIONER OF INCOME TAX vs. NAVJOT SINGH SIDHU
ITA/525/2006HC Punjab & Haryana25 Jan 2023
Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
Section 132Section 142Section 158Section 260
260 of the
Income Tax Act, 1961 (for short 'Act 1961') seeking setting aside of order
dated 24.01.2006 (A-3) passed by Income Tax Appellate Tribunal,
Chandigarh Bench 'A' passed in IT (SS) A. No. 20/Chandi/2003 and IT (SS)
A. No. 25/Chandi/2003 for the block period 01.04.1990 to 20.07.2000.
The case in brief is that the residential premises