INCOME TAX OFFICER, WARD-5(1), PATNA, PATNA vs. RASHMI RATHI ENTERPRISES, PATNA
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Income Tax Appellate Tribunal, “DB” BENCH, PATNA
Before: SHRI LAXMI PRASAD SAHU, AM & SHRI YOGESH KUMAR US, JM
Per Laxmi Prasad Sahu, AM:
This appeal is filed by the Revenue against the orders passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)] dated 11.02.2026, ITBA/NFAC/S/250/2025-26/1085893494(1). The Revenue has raised following grounds of appeal: Rashmi Rathi Enterprises; A.Y. 2015-16 “1. Whether on the facts and circumstances of the case, the learned CIT(A), NAFAC erred in accepting the assessee's contention and not considering the facts that during the assessment proceeding, the assessee failed to produce the relevant documents for
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