PR. COMMISSIONER OF INCOME TAX-I, JALANDHAR vs. JOGINDER SINGH CHATHA
ITA/25/2023HC Punjab & Haryana07 Nov 2023
Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE HARPREET KAUR JEEWAN
Section 260A
21
I attest to the accuracy and
authenticity of this order/judgment
Chandigarh
Neutral Citation No. 2023:PHHC:142470-DB
ITA Nos.25 & 31 of 2023 (O&M)
Page No.7
in the year 2006 and notice was issued in the year 2014. We are of the
considered opinion that the explanation offered by the assessee regarding
the amounts belonging to his nephew