SANDIPBHAI RASIKLAL TANNA,UMBERGAON vs. INCOME TAX OFFICER, WARD-7, VAPI, VAPI
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Income Tax Appellate Tribunal, SURAT BENCH, SURAT
PER : SUCHITRA KAMBLE, J M:
The appeal filed by the assessee is against the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [in short “CIT(A)”] dated 24.10.2025 for the Assessment Year (in short “AY”) 2020-21. 2. The assessee has raised the following grounds of appeal: “VALIDITY OF REASSESSMENT:
(a) The assessment order passed u/s.147 r.w.s 144 of the Income Tax Act, 1961 ("the Act") by the Ld. Assessing Officer is without juri iction, invalid, bad-in-law and is not in accordance with the procedures laid down in the Act. (b) The reopening of the case made by the Ld. Assessing Officer is void-ab-initio and invalid as there is no material whatsoever to
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