BHARATBHUSHAN KISHANLAL GUPTA,GANDHIDHAM vs. ACIT CIRCLE GANDHIDHAM, GANDHIDHAM
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Income Tax Appellate Tribunal, Rajkot Bench, Rajkot
Before: Dr. BRR Kumar & Shri Sonjoy Sarma
Per, Shri Sonjoy Sarma, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2023-24, is directed against the order under section 250 of the Income- tax Act, 1961 [hereinafter referred to as ‘the Act’] passed by the National Faceless Appeal Centre [hereinafter referred to as ‘NFAC’], dated 30.12.2025, which in turn arises out of an order passed by assessing officer u/s. 143
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