RATILAL MANUBHAI DHANANI,AMRELI vs. ITO WD 3(1)(4),AMRELI, AMRELI
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Income Tax Appellate Tribunal, “SMC”
Before: Dr. Arjun Lal Saini
Per, Dr. Arjun Lal Saini, AM:
Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2015-16, is directed against the order passed under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 14.10.2025, by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals) [in short ‘Ld.CIT(A)’] which in turn arises out of an assessment order passed by the Assessing Officer (in short ‘AO’) u/s 143(3) of the Act, dated 20.12.2017. 2. When the matter
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