HUZEFA HUSAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 1(2)-NAGPUR, NAGPUR
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Income Tax Appellate Tribunal, NAGPUR SMC BENCH, NAGPUR
Before: SHRI MANISH BORAD
These appeals by the assessee are directed against the separate orders of Ld. Commissioner of Income Tax (Appeals)-3, Nagpur (for short, “CIT(A)”) all dated 15.09.2025 passed u/sec. 250 of the Income Tax Act, 1961 (for short, “Act”) which are arising out of separate assessment orders all dated 30.12.2024 passed u/sec. 147, 147 & 143(3) of the Act by the ACIT, Central Circle-1(2), Nagpur for the Assessment Years (A.Y.) 2020-21, 2021-22 & 2023-24 respectively.
First, I will take up ITA No. 674/NAG/2025. The assessee has raised two issues in the grounds of appeal, namely, (i) addition of Rs.4,10,000/- u/sec. 2(22)(e) of the Act on account of deemed dividend, and (ii) disallowance of Rs. 36,
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