NIKHIL ANILBHAI DAVE,AHMEDABAD vs. ITO WARD-3(3)(2), AHMEDABAD
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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:
- Delay Condoned. This appeal has been filed by the Assessee against the order dated 10.11.2025 passed by the National Faceless Appeal Centre(NFAC), Delhi (hereinafter referred to as ‘Ld. CIT (A)’ in short), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’ in short) for Assessment Year 2019-20. ITA No. 353/AHD/2026, AY-2019-20 Nikhil Anilbhai Dave - 2–
The Assessee has raised the following grounds of Appeal: -
The Hon’ble CIT(A) has erred in points of law and on facts in confirming addition of Rs.9,00,000/- without appreciating the fact that the same has already been paid by the appellant to the confirming party wide its
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