KAUSHAL PRAVINKUMAR SHAH,AHMEDABAD vs. INCOME TAX OFFICER, AHMEDABAD

ITA 2356/AHD/2026Status: DisposedITAT Ahmedabad28 September 2026AY 2023-244 pages

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Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: Shri Rahul Chaudhary & Shri R. Govindarajan

For Appellant: Shri Mehul K. Patel, Advocate
For Respondent: Shri Ram Tiwari, CIT-D.R

PER R. GOVINDARAJAN, ACCOUNTANT MEMBER:

The assessee has filed the appeal against the order dated 27-02-2026 passed by Commissioner of Income Tax (Appeals), National Faceless Appeal Centre NFAC, Delhi (in short, referred to as the CIT(A)) u/s. 250 of the Income Tax Act, 1961 (herein referred to as “the Act”) relating to Assessment Year 2023-24. I.T.A No. 2356/Ahd/2026 Kaushal Pravinkuamr Shah, A.Y. 2023-24

2.

The assessee raised the following grounds of appeal:- “1. The learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, has erred in law and on facts in confirming the assessment order passed under section 143(3) read with section 144B

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