ASHOKBHAI MANSUKHBHAI BHORANIYA,MORBI vs. ITO WARD 2(4), PORBANDAR, PORBANDAR
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Income Tax Appellate Tribunal, “SMC”
Before: Dr. Arjun Lal Saini
Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year 2019-20, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals) [‘Ld. CIT(A)’], dated 27.02.2026, which in turn arises out of an assessment order passed by the Assessing Officer (hereinafter referred to as “AO”) u/s 147 of the Act, on
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