SAI SHETKARI BAHU KRISHU UPAJ UTPADAN VIPNAN WA PRAKRIYA SANSTHA MARYADIT,GONDIA vs. ITO WARD-1 GONDIA, GONDIA

ITA 297/NAG/2026Status: DisposedITAT Nagpur31 July 2026AY 2020-20218 pages

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Income Tax Appellate Tribunal, SMC BENCH,

Before: Dr. MANISH BORAD

For Appellant: Shri Dilip Lohiya, CA
For Respondent: Shri Shiv Shankar Yadav, DR (Virtual), Shri Abhay Shende, SR, DR (Virtual)
Hearing: 31.07.2026Pronounced: 06.08.2026

PER DR. MANISH BORAD, AM :

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 28.01.2026 which are arising out of the Assessment Order passed u/s.144 & u/s 270 of the IT Act dated 21.09.2022 & 15.03.2023. 2. Assessee has raised following grounds of appeal in ITA No.

290/NAG/2026:-

1.

Based on the facts and circumstances of the case and in law, the appellant respectfully prefers this appeal under section 253 of the Income-

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