JIGNESH NARENDRABHAI MANDALIYA,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),RKT, RAJKOT
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Income Tax Appellate Tribunal, “SMC”
Before: Dr. Arjun Lal Saini
Per, Dr. Arjun Lal Saini, AM: The present two appeals have been filed by the assessee, against the separate orders passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”], arising in the matter of assessment order passed u/s.147 read with section 144B and penalty order u/s 271AAC of the Income Tax Act, 1961, relevant to the Assessment Year 2019-20. 2. Grounds of the appeal raised by the assessee in ITA No.5
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