KAMALA AGENCY,KOLKATA vs. INCOME TAX OFFICER, WARD 49(1), KOLKATA, KOLKATA
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Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH AT KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2019-20 dated 24.02.2026. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: "I. Challenge to Juri iction & Legal Validity
Invalid Assumption of Juri iction by NFAC: That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in upholding the assessment order passed by the National Faceless Assessment Centre (NFAC) u/s 143(3) r
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