AADITYA BHATTACHARYA, RAIPUR,RAIPUR vs. ITO-1(1), 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 present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 19.12.2025 for the assessment year 2017-18 as per the grounds of appeal on record.
The contention in law as assailed by the Ld. Counsel for the assessee is that the present case pertains to A.Y.2017-18 and notice u/s.148 of the Income Tax Act, 1961 (for short ‘the Act’) had been issued on 26.07.2022 which is after 3 years fro
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