ACIT, DELHI vs. LEX & LEGAL SERVICES, DELHI
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PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
This appeal is filed by the Revenue against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 06.08.2025 for the Assessment Year 2017-18 raising the following grounds of appeal :- “1. On facts and in law, the Ld. CIT(A) erred in holding that the assessment order passed under section 143(3) was without Juri iction
2 on the ground that the case was selected for limited Scrutiny, ignoring the fact that the issues examined by the Assessing Officer were directly connected with the CASS-selected issues of investments/advances/loans and expenses.
On facts and in law, the Ld. CIT
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