DADU STEEL & POWER LTD., DHARSIWA,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR
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Income Tax Appellate Tribunal, RAIPUR BENCH, “DB” RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY & DR. DIPAK P. RIPOTE
PER PARTHA SARATHI CHAUDHURY, JM:
The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 01.08.2025 for the assessment year 2011-12 as per the following grounds of appeal:
“1. That, on the facts and in law, the notice u/s.148 dt. 31/03/2018 and the consequential order passed thereunder dt. 30/12/2018, both are liable to be quashed as no "material" as referred in the "reasons" w
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