RESERVE BANK STAFF CO.OP. CREDIT SOC. LTD.,AHMEDABAD vs. ITO, WARD 3(3)(2), AHMEDABAD
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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-
The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals) (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 15.10.2025 relevant to Assessment Year 2020-21. 2. The assessee has raised the following grounds of appeal:
Sec. 246A Order of assessment passed on surmises and conjectures The appellant prays that the order of assessment has been passed on surmises and conjectures. A cursory glance at the order of assessment would reveal that the Ld. Assessing Officer has blatantly ignored the functioning and the purpose of the co- operativ
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