JITENDRA SAINI,JAIPUR vs. I.T.O. WARD 7(1), JAIPUR, JAIPUR
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Income Tax Appellate Tribunal, JAIPUR BENCHES, “SMC” BENCH, JAIPUR
Per Annapurna Gupta, AM:- The present appeal has been filed by the assessee against the order passed by the National Faceless Appeal Centre (NFAC), Delhi(hereinafter referred to as “Ld. CIT(A)”), dated 01.12.2025under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).
P a g e | 2 Jitendra Saini
The grounds raised by the assessee read as under:-
Ld. CIT(A) has erred in law in sustaining legality of reopening of assessments: which was initiated and completed by I.T.O. Ward 7(2), Jaipur without following mandatory provisions of Faceless assessment as per provisions of section 144B/151A of I.T. Act. so also the decision of Hon'ble Supreme Court {481 ITR 332 (SC)}
Ld. CIT
The order continues below.
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