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L.B. Wines Pvt. Ltd. vs. Income Tax Officer

Case No: ITA No.1664/CHANDI/2025
Court: Income Tax Appellate Tribunal, 'A' Bench, Chandigarh
Date: 9/9/2026

Parties Involved

appellantL.B. Wines Pvt. Ltd.
respondentIncome Tax Officer

Facts Summary

The appeal by the assessee for the Assessment Year 2016-17 arises from an order of the Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 22.10.2025. The order was made in the matter of an assessment framed by the Assessing Officer [AO] under sections 147 and 144B of the Income Tax Act, 1961 on 28.02.2024, making various additions of Rs.709.28 Lacs. The assessee remained partially compliant with the order. The Ld. CIT(A) endorsed the assessment due to the lack of compliance from the assessee. The assessee, being aggrieved, appealed further. The Ld. AR requested another opportunity for hearing, stating that the assessee is now in a position to substantiate its case, which was opposed by Ld. CIT-DR.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the appeal of the assessee should be allowed for statistical purposes?

Judgment Outcome

Decided in favour of Assessee.

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Version 2.0.1Last updated: October 2025
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