SHRI NARANBHAI ANANDBHAI NAKUM,JAMNAGAR vs. THE PR. CIT-1, JAMANAGAR, JAMNAGAR
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Income Tax Appellate Tribunal, Rajkot Bench, Rajkot
Before: Dr. BRR Kumar & Shri Sonjoy Sarma
Per, Shri Sonjoy Sarma, JM: The instant appeal has been filed by the assessee against the order passed by the Ld. Principal Commissioner of Income-tax [hereinafter referred to as “Ld.PCIT”] under section 263 of the Income-tax Act, 1961, [hereinafter referred to as “the Act”] dated 28.01.2025, whereby the Assessing Officer was directed to frame the assessment afresh in respect of the assessment completed under section 143(3) of the Act dated 21
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