DCIT CENTRAL CIRCLE 4 JAIPUR, JAIPUR vs. DINESH KUMAR KHATORIA, JAIPUR
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Income Tax Appellate Tribunal, JAIPUR BENCHES, ‘A’JAIPUR.
Before: SMT. ANNAPURNA GUPTA & SH. UDAYAN DAS GUPTA
Per: Udayan Dasgupta, JM:
This appeal is filed by the revenue against the order of the ld. Commissioner of Income Tax, Appeal (in short ‘CIT(A)’), passed u/s 250 of the Income Tax Act,1961 ( henceforth the Act )dated 19.01.2026 which has emanated from the order of the ACIT, Central Circle-04, Jaipur passed u/s 147 r.w.s 143(3) of the I. T. Act, 1961 dated 25.03.2025. I.T.A. No. 823/JPR/2025 Assessment Year: 2018-19 2
The grounds of appeal taken by the revenue in the memorandum of appeal in form 36 are as follows:
“1. Whether the decision of Ld. CIT(A) in quashing the notice u/s 148 as well as assessment order u/s 147 is liable to be set aside to CIT(A) and the appeal
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