SHRI KAILASH BANSAL,HISAR vs. ITO WARD 2, HISAR
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Income Tax Appellate Tribunal, DELHI BENCH ‘F’: NEW DELHI
PER S. RIFAUR RAHMAN, AM :
The assessee has filed appeal against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 19.11.2026 for the Assessment Year 2009-10. 2. At the outset, ld. AR of the assessee brought to our notice relevant facts of the case and submitted his submission as under. He submitted that Grounds No.1 to 1.5 are regarding theassumption of juri iction undersection 147 read with section 148 of the Income-tax Act, 1961 (for short ‘the Act’) and completion of assessment u/s 147 read with section 144B of the Act which in the respectful submission are not in conformity with law and therefore, deserve to be quashed as such.
2 ITA No. 3.
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