IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.630/CHANDI/2025 (िनधा(cid:330)रणवष(cid:330) / Assessment Year: 2016-17)

Ms. Mandeep Kaur ITO Ward -1 VPO Museh Ali Hizrawan, Khurd, बनाम/ Vs. TO Fatehabad Rohtak - 124001 Fatehabad, Haryana – 125050 (cid:830)थायीलेखासं./जीआइआरसं./PAN/GIR No. DATPK-9813-D (अपीलाथ५/Appellant) : (ঋ(cid:529)थ५ / Respondent)

अपीलाथ५कीओरसे/ Appellant by : ^{Sh. Mukesh Kumar Jain (CA) – Ld. AR (Virtual)}

ঋ(cid:529)थ५कीओरसे/Respondent by : Sh. Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 10.02.2026 घोषणाकीतारीख /Date of Pronouncement : 16.02.2026 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1. Aforesaid appeal by assessee for Assessment Year (AY) 2016- 17 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 17-02-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 r.w.s. 144of the Act on30-04-2023.

2. The Ld. AR, at the outset, urged legal ground no.4 to assail the jurisdiction of Ld. AO. In this ground of appeal, it has been