SHRI NARAYANI TOR PRIVATE LIMITED,BHILWARA vs. INCOME TAX OFFICER, WD-1, BHILWARA, BHILWARA

ITA 1085/JODH/2025Status: DisposedITAT Jodhpur01 September 2026AY 2018-198 pages

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Income Tax Appellate Tribunal, “DB” BENCH JODHPUR

For Appellant: Shri Sunil Porwal, CA (Virtually)
For Respondent: Ms. Nidhi Nair, Add. CIT-DR (Physically)
Hearing: 03.08.2026Pronounced: 01.09.2026

PER MAKARAND VASANT MAHADEOKAR, AM:

This appeal filed by the assessee is directed against the order dated 30.09.2024 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi[hereinafter referred to as "the CIT(A)"], under section 250 of the Income-tax Act, 1961[hereinafter referred to as "the Act"], for 2 Shri Narayani Tor Private Limited the assessment year 2018-19. The impugned appellate order arises from the assessment order dated 25.03.2023 passed under section 147 read with section 144B of the Act.

2.

The assessee has raised the following grounds of appeal:

1.

Confirming the Addition of

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