HOTEL SIVAPRIYA,DINDIGUL vs. COMMISSIONER OF INCOME-TAX (APPEALS), DINDIGUL,TAMIL NADU
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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: SHRI GEORGE GEORGE K & MS PADMAVATHY S
PER GEORGE GEORGE K, VICE PRESIDENT:
This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 07.01.2026 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2020-21. Hotel Sivapriya 2. Brief facts of the case are as follows: The assessee is a firm. It is engaged in the business of hotel industry. For the
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