IKRAM UDDIN,BHOPAL vs. ITO,4(1), BHOPAL, BHOPAL

Per Paresh M. Joshi, JM:

This is an Appeal filed by the Assessee under section 253 of the Income Tax Act 1961,[ herein after referred to as the Act

for sake of brevity] before this tribunal as and by way of a second appeal. The Assessee is aggrieved by the order

bearing no: - ITBA/APL/S/250/2025-26/1076542839(1)

dated 29.05.2025 passed by the Ld. CIT (A) u/s 250 of the Page 1 of 12

IKRAM UDDIN ITA No. 339/Ind/2026 AY-2017-18 Act, which is herein after referred to as the “Impugned

order”. The Relevant Assessment year is 2017-18 and the corresponding previous year period is from 01.04.2016 to 31.03.2017. 2. Factual Matrix

That as and by way of the Assessment Order made u/s 144

of the Act, t