KINGSTON INFRACON,AHMEDABAD vs. ACIT CIRCLE 3 1 1, AHMEDABAD
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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA
PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:
This appeal is filed by the Assessee against the order of National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated 30.01.2026 for the Assessment Year (A.Y.) 2016-17 in the proceeding u/s 147 r.w.s 144B of the Income Tax Act [hereinafter referred as “The Act”].
The brief facts of the case are that the assessee had filed its return of income for the A.Y. 2016-17 on 29.10.2016 declaring total income of Rs. 86,28,250/-. The case of the assessee was reopened u/s. 147 of the Act on the basis of information received by the AO that the assessee had Kin
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