SUNIL BIPATPRASAD SHANI,RAJKOT vs. INCOME TAX OFFICER, WARD1(1)(1), RAJKOT
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Income Tax Appellate Tribunal, “SMC”
Before: Dr. Arjun Lal Saini
Per, Dr. Arjun Lal Saini, AM: The present appeal has been filed by the assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated 07.10.2025, arising in the matter of assessment order passed u/s.147 read with section 144B of the Income Tax Act, 1961 dated 28.03.2023, relevant to the Assessment Year 2018-19. 2. Grounds of the appeal raised by the assessee, are as follows:
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