RAKESH KUMAR SHARMA,PANIPAT, HARYANA vs. INCOME TAX OFFICER, WARD-1, PANIPAT
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Income Tax Appellate Tribunal, DELHI BENCH “H”, DELHI
Before: SH. SUDHIR KUMARS & SH. MANISH AGARWAL
PER SUDHIR KUMAR, JUDICIAL MEMBER:
This appeal by the assessee is directed against the order of the Commissioner of Income Tax Appeal Addl/JCIT (A)-2 Jaipur [hereinafter referred to as “Ld. CIT(A))”] vide order dated 25-11- 2025 pertaining to A.Y. 2020-21 arising out the assessment order dated 30-11-2021 u/s.143(1) of the Income-tax Act, 1961, (in short ‘the Act’)
The assessee raised the following grounds in the appeal”
The order passed by ld. AO(CPC) and CIT(A) is bad in law and against the facts of the case.
That the Ld. CIT(A) erred in sustaining the adjustment u/s 1432(1) made by the Ld. AO without giving an opportunity of being heard.
That the Ld. CIT(A) erred in sustaining the addition mad
The order continues below.
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