JAYESH JAIN,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), AHMEDABAD
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Income Tax Appellate Tribunal, B” BENCH, AHMEDABAD
Per Rahul Chaudhary, Judicial Member:
The present appeal preferred by the Assessee is directed against the Order, dated 15/01/2026, passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘CIT(A)’] whereby Learned CIT(A) had dismissed the appeal against the Assessment Order, dated 10/03/2025, passed under Section 147r.w.s 144 read with Section 144B of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’],for the Assessment year 2019-2020. The Assessee has raised following grounds of appeal:
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