PUSHTI CREATIONS,LUCKNOW vs. INCOME TAX OFFICER-5(1), LUCKNOW
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Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA
PER ANADEE NATH MISSHRA:A.M. (A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A)// National Faceless Appeal Centre (NFAC), Delhi vide order dated 29.10.2025 for the AY 2017-18. The assessee has raised the following grounds of appeal:
“1. Because on the facts and in the circumstances of the case the Ld. CIT(A) has grossly erred in initiating proceedings under section 147/148 of the Income-tax Act not considering the monetary limits as per amended provisions of section 149(1)(b) of the Income tax Act vide Finance Act 2021. I.T.A. No. 891/Lkw/2025 Assessment Year:2017-18 2
Because on the facts and in the circumstances of the case the Ld. CIT(A) has grossly
The order continues below.
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