JAYASHRI SURESH REKHATE,CHANDUR BAZAR vs. INCOME TAX OFFICER-WARD 5, AMRAVATI
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Income Tax Appellate Tribunal, SMC BENCH,
Before: Dr. MANISH BORAD
PER DR. MANISH BORAD, A.M. :
These two appeals at the instance of assessee are directed against the order passed by Ld. CIT(A), NFAC, Delhi u/s 250 of the Income-tax Act, 1961 dated 18.01.2026 & 21.02.2026 which are arising out of the Assessment Order passed u/s.147 r.w.s 144 & u/s 270A of the IT Act dated 28.01.2025 & 21.07.2025. 2. Assessee has raised following grounds of appeal in ITA 283/NAG/2026:-
On the facts and circumstances of the case and in law, the learned CIT(A) erred in confirming the addition of Rs. 3,09,000/- made by the Assessing Officer under section 56(2)(x) of the Income- tax Act, 1961, wi
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