MODILAL RAWATMAL SIROHIYA,UDAIPUR vs. ITO, WARD-1(2), UDAIPUR

ITA 426/JODH/2023Status: DisposedITAT Jodhpur04 September 2026AY 2017-1816 pages

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Income Tax Appellate Tribunal, “SMC” BENCH JODHPUR

For Appellant: Shri Amit Kothari, CA (Physically)
For Respondent: Ms. Nidhi Nair, Addl. CIT-DR
Hearing: 05.08.2026Pronounced: 04.09.2026

PER MAKARAND VASANT MAHADEOKAR, AM:

This appeal by the assessee is directed against the order dated 31.10.2023 passed by the National Faceless Appeal Centre, Delhi[hereinafter referred to as "the CIT(A)"], under section 250 of the Income-tax Act, 1961[hereinafter referred to as "the Act"], for 2 Modilal Rawatmal Sirohiya the assessment year 2017-18, arising from the assessment order dated 22.12.2019 passed by the Income Tax Officer, Ward-1(2), Udaipur, under section 143(3) of the Act.

Facts of the Case

2.

The assessee is a partnership firm engaged in the business of trading in gold and silver ornaments and jewellery. Though the assessee has inadvertently be

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