SUBHASH KUMAR BANSAL,NOIDA vs. ITO, WARD-5(2)(4), NOIDA, NOIDA
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Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI RAMIT KOCHAR
PER RAMIT KOCHAR, AM:
This appeal is filed by the assessee against the appellate order passed by the learned Commissioner of Income Tax(Appeals) NFAC, Delhi [CIT(A), in short] dated 19.12.2025 passed u/s 250 of the Income-tax Act, 1961(hereinafter called “the Act”) (DIN & Order No. ITBA/NFAC/S/250/2025-26/1083896251(1)), which appeal in turn has arisen from the assessment order dated 02.02.2021 passed by the AO u/s 143(3) r.w.s. 143(3A) and 143(3B) of the 1961 Act.
Brief facts of the case are that the assessee’s case was selected by Revenue for framing complete scrutiny assessment due to issues concerning (a) salary income and (
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