ATAL AGRAWAL, RAIGARH,RAIGARH vs. INCOME TAX OFFICER-1, RAIGARH, RAIGARH
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Income Tax Appellate Tribunal, RAIPUR BENCH “DB”, RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA
PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 19.01.2026 for the assessment year 2018-19 as per the grounds of appeal on record.
The contention in law assailed by the Ld. Counsel for the assessee is that notice u/s.148A(b) of the Income Tax Act, 1961 (for short ‘the Act’), dated 24.03.2022 does not provide mandatory clear cut 7 days time to the assessee for his respo
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