JCIT, (OSD), CIRCLE 1(1), RAIPUR, RAIPUR vs. AGRAWAL SPONGE PRIVATE LIMITED, RAIPUR, RAIPUR
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Income Tax Appellate Tribunal, RAIPUR BENCH, “DB” RAIPUR
Before: SHRI R.K PANDA & SHRI PARTHA SARATHI CHAUDHURY
PER PARTHA SARATHI CHAUDHURY, JM: The captioned appeal preferred by the Revenue and corresponding cross objection by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 13.12.2025 for the assessment year 2019-20 as per the grounds of appeal on record.
In the cross objection, the assessee has assailed legal ground which reads as follows:
“2. On the facts and in circumstances of the case
The order continues below.
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