UMESH TIWARI,INDORE vs. INCOME TAX OFFICER -1(2), INDORE

आयकर अपीलीय अिधकरण, इंदौर "यायपीठ, इंदौर In The Income Tax Appellate Tribunal, Indore Bench, Indore Before Dr. Arjun Lal Saini, Accountant Member And Shree Paresh M. Joshi, Judicial Member आयकर अपील सं./ITA No. 414/Ind/2025 [ िनधा"रण वष"/Assessment Year: 2018-19 ] Umesh Tiwari, Income Tax Officer -1(2), 73, Annapurna Road, Brij Vihar Vs. Aayakar Bhawan, Indore, Colony, Indore, Indore, Madhya Pradesh-452001 Madhya Pradesh-452009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ADTPT5389D (अपीलाथ"/Appellant) (""यथ"/Respondent)

Appellant by : Shri Arpit Gaur, CA Respondent by : Shri Ashish Porwal, Ld. Sr. DR Date of Hearing : 15/06/2026 30 /07/2026 Date of Pronouncement :

:: ORDER :: Per, Bench : Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2018-19, 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 (NAC) Delhi/Commissioner of Income-tax (Appeals) [in short ‘NFAC/Ld.CIT(A)’], dated 17.01.2024, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Act, dated 30.03.2021. 2. The appeal filed by the assessee before th