M/S. MUKTA MOTORS,AHMEDABAD vs. THE ITO, WARD 1(3)(1), AHMEDABAD
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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: Shri Sanjay Garg
The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), ADDL/JCIT(A), Raipur [hereinafter referred to as ‘Ld. CIT(A)’] dated 19/02/2026 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2019-20. 2. The assessee in this appeal is aggrieved by the action of the CIT(A) in dismissing the appeal of the assessee in limine and thereby confirming the action of the CPC in making the demand of Rs. 3,67,689/- on account of wrong punching in the column No. 44 relating to deferred tax liability
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