BALUBHAI MOHANBHAI PATEL,DEHGAM, GANDHINAGAR vs. THE INCOME TAX OFFICER, WARD-1, GANDHINAGAR
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Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD
Before: SHRI NARENDRA PRASAD SINHA & SHRI SANJAY KUMAR
PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:
This appeal is filed by the Assessee against the order of National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated 10.02.2026 for the Assessment Years (A.Y.) 2020-21 in the proceeding u/s 147 of the Income Tax Act [hereinafter referred as “the Act”].
The brief facts of the case are that the assessee had filed his return of income for A.Y. 2020-21 on 09.07.2020 declaring total income of Rs.4,27,420/-. The case of the assessee was reopened on the basis of information received by the AO to the effect that the assessee had made Balubhai Mohanbhai Patel Vs ITO, AY- 2020-21 2 cash
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