SURESH KUMAR SHARMA,JAIPUR vs. ITO WARD 1(1), JAIPUR, JAIPUR

ITA 464/JPR/2026Status: DisposedITAT Jaipur03 September 2026AY 2019-207 pages

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Income Tax Appellate Tribunal, JAIPUR “SMC” BENCH, JAIPUR

Before: SMT. ANNAPURNA GUPTA & SHRI KULDIP SINGH

PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellant, Suresh Kumar Sharma (hereinafter referred to as the “Assessee”) by filing the present appeal, sought to set aside the impugned order dated 30.09.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘CIT(A)’] qua assessment year 2019-20 on the grounds inter-alia that:- “1. The impugned assessment order u/s 147 rws 144 RWS 144B of the I.T. Act, 1961 dated 12.03.2024as well as the notices u/s 148/148A(b)/148A(d) and proceedings or action so taken u/s 147/148 by the Ld. AO and upheld by I.T.A No. 464/JPR/2026 Page No 2 Suresh Kumar Sharma

the Ld. CIT(A) are illegal, bad in l

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