MOHHAMAD SHAFIQUE MOHAMMAD ISMAIL MALNAS THROUGH LEGAL HEIR MHD JUBAIR MHD SHAIFIQUE MALNAS,NAGPUR vs. ITO WARD-1, YAVATMAL., YAVATMAL

ITA 294/NAG/2026Status: DisposedITAT Nagpur31 July 2026AY 2020-214 pages

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Income Tax Appellate Tribunal, SMC BENCH,

Before: Dr. MANISH BORAD

For Appellant: Shri Naresh Jakhotia, CA
For Respondent: Shri Shiv Shankar Yadav, DR (Virtual)
Hearing: 31.07.2026Pronounced: 06.08.2026

PER DR. MANISH BORAD, A.M. :

This appeal at the instance of assessee is directed against the order passed by Ld. CIT(A), NFAC, Delhi u/s 250 of the Income-tax Act, 1961 dated 11.02.2026 which is arising out of the Assessment Order passed u/s. 147 r.w.s 144 of the IT Act dated 02.01.2025. 2

2.

Assessee has raised following grounds of appeal:-

1.

On the facts and circumstances of the case and in law, the learned Commissioner of Income Tax (Appeals) erred in not appreciating the fact that the assessment order passed by the Assessing Officer under

The order continues below.

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