RITESH SHANTILAL VARU,RAJKOT, GUJARAT vs. INCOME-TAX OFFICER, WARD 3(1)(1), RAJKOT, RAJKOT, GUJARAT
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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 08.10.2025 arising in the matter of assessment order passed u/s.147 of the Income Tax Act, 1961 dated 10.03.2025 relevant to the Assessment Year 2020-21. 2. Grounds of the appeal raised by the assessee are as follows:
The Approval u/
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