GOVINDASWAMY RAGHUPATHY,KGF vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), BANGALORE
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Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE
Before: SHRI WASEEM AHMED & SHRI SANDEEP SINGH KARHAIL
PER SANDEEP SINGH KARHAIL, JUDICIAL MEMBER
The assessee has filed the present appeal against the impugned order dated 15.07.2025, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“learned CIT(A)”] for the assessment year 2022-23. 2. In this appeal, the assessee has raised the following grounds: -
Ground No. 1 – Rejection of Books of Accounts u/s 145(3) Without Pointing Out Specific Defects Page 1 of 6
ITA No.:2002/Bang/2025
That the Learned Assessing Officer (AO) as well as the Learned Commissioner of Income Tax (Appeals) [CIT(A)] have err
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