DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, AJMER, AJMER vs. ASHOK KUMAR PASARI, BEAWAR
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Income Tax Appellate Tribunal, JAIPUR BENCHES, “SMC” BENCH, JAIPUR
The present appeal has been filed by the Revenue against the order passed by the National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as “Ld. CIT(A)”), dated 07.11.2025 under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).
The Revenue in this appeal has taken following grounds of appeal:-
P a g e | 2 Ashok Kumar Pasari
Whether on the facts & circumstances of the case and in law, the Ld. CIT(A) has erred in not adjudicating on the merits of the case; AND, relying upon the order of the Hon'ble Rajasthan High Court in Writ Petition No. 17037/2023 quashing the notice issued u/s 148 and in granting relief to the assessee solely on that basis, without appreciating that the said or
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