Sh. Sukhvinder Singh, Pehowa V. ACIT, Kurukshetra

ITA 1233/CHANDI/2011

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5161 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 28-08-2012
• Assessment Year: 2008-2009
• Appeal Filed On: 20-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LAGANPREET SANDHU
• Assessee Lawyers: S K MUKHI
• Section: 145(3)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO. 1233/CHD/2011 ASSESSMENT YEAR: 2008-09 SHRI SUKHVINDER SINGH, VS. THE ACIT, CIRCLE, CONTRACTOR, KURUKSHETRA 84/3, PEHOWA PAN NO. ATXPS3122M (APPELLANT) (RESPONDENT) APPELLANT BY : SH. S.K.MUKHI, ADVOCATE RESPONDENT BY : SMT. LAGAN PREET SANDHU, JCIT DATE OF HEARING : 20.03.2018 DATE OF PRONOUNCEMENT : 20.03.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 29.09.2011 OF THE COMMISSIONER OF INCOM E TAX (APPEALS), [HEREINAFTER REFERRED TO AS CIT(A)], KARNAL, 2. THE ASSESSEE HAS TAKEN THE FOLLOWING GROUN DS OF APPEAL:- 1. THAT THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN ASSESSING THE INCOME AT RS. 98,59,980/- AGAINST THE RETURNED INCOME BY THE APPELLANT AT RS. 20,44,670/-. 2. THAT THE LD. C1T(A) HAS ERRED IN UPHOLDING THE REJECTION OF BOOKS OF ACCOUNT U/S 145(3) OF THE