Faceless Procedure Mandatory for Central and International taxation Charges

Anup Kumar Aggarwal Vs ACIT (ITAT Chandigarh)

The appeal filed by the assessee for Assessment Year (AY) 2021-22 challenges the order of the Commissioner of Income Tax (Appeals)-3, Gurgaon (CIT(A)) dated 31-07-2025, which confirmed additions of Rs.10.95 lakh under Section 69 and Rs.16.21 lakh under Section 69A following a departmental search on 04-11-2022. The assessment was framed by the Assessing Officer (AO) under Section 147 on 12-03-2025 and a notice under Section 148 was issued on 29-12-2023 by G. Poojitha, DCIT/ACIT (Central), Shimla, the Jurisdictional Ass

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