RENU MOONGIA,JAIPUR vs. ITO WD 4(2), JPR, JAIPUR

ITA 1196/JPR/2026Status: DisposedITAT Jaipur28 September 2026AY 2021-228 pages

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Income Tax Appellate Tribunal, JAIPUR “B” BENCH, JAIPUR

Before: SHRI KULDIP SINGH & SHRI PRAKASH, ACCOUNTANCT MEMBER

PER : KULDIP SINGH, JUDICIAL MEMBER:-

The Appellant, Renu Moongia (hereinafter referred to as the ‘assessee’) by filing the present appeal, sought to set aside the impugned order dated 02.08.2022 passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘CIT(A)’] qua assessment year 2021-22 on the grounds inter-alia that:- “Impugned order passed by Ld. CIT(A) is bad in law and fact as well as against the CBDT notification number 31/2023, revising the limit u/s 10(10AA) to Rs. 25,00,000/-, as such liable to be set aside.”

I.T.A No. 1196/JPR/2026 Page No 2 Renu Moongia

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The assessee was moving an applicati

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