RATAN DEVI,JAIPUR vs. ITO WD 5(2), JPR, JAIPUR
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Income Tax Appellate Tribunal, JAIPUR “B” BENCH, JAIPUR
Before: SMT. ANNAPURNA GUPTA & SHRI KULDIP SINGH
PER : KULDIP SINGH, JUDICIAL MEMBER:-
The Appellant, Ratan Devi (hereinafter referred to as the ‘assessee’) by filing the present appeal, sought to set aside the impugned order dated 31.10.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘CIT(A)’] qua assessment year 2013-14 on the grounds inter-alia that:- “1.1 The order passed u/s 147 r.w.s 144 of the Income Tax Act, 1961 is bad in law as well as on the facts of the present case for lack of juri iction and other reasons and hence the same may please be quashed.
I.T.A No. 135/JPR/2026 Page No 2 Ratan Devi
2 The Id. AO erred in law as well as on the facts of the present c
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