AMIT JAIN, RAIPUR,RAIPUR vs. ITO-3(1), RAIPUR, RAIPUR
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Income Tax Appellate Tribunal, RAIPUR BENCH “DB”, RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL Dr. DIPAK P. RIPOTE
PER DR. DIPAK P. RIPOTE, AM:
This is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 (‘the Act’) for the Assessment Year (AY) 2014-15 on 21.04.2026 emanating from assessment order under section 147 r.w.s 144B of the Act, dated 26.05.2023. 2 Amit Jain
Finding and Analysis:
We have heard both the parties. In this case Ld.AR has pleaded only the legal ground. Ld.AR submitted that the Notice u/s 148 dated 28/07/2022 and Order u/s 148A(d) dated 21/07/2022 are bad in law as passed beyond the
The order continues below.
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