Facts
The assessee filed an appeal against the order of the CIT(A) concerning the assessment year 2011-12. The appeal challenges the orders passed by the CIT(A) under section 250 and the assessment order passed by the assessing officer under section 147/143(3).
Held
The appeal is directed against the order of the learned CIT(A) which has been challenged by the assessee on grounds that the orders passed by the CIT(A) and the assessing officer are bad in law and on facts.
Key Issues
Whether the orders passed by the CIT(A) and the assessing officer for AY 2011-12 are bad in law and on facts.
Sections Cited
250, 147, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR
IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR MITHA LAL MEENA, AM & DR. S. SEETHALAKSHMI, JM Assessment Year: 2011-12 cuke Shri Nishan Singh The ITO Chak 28-FF, 6 FD, Raisinghnagar – 335 024 Vs. Sriganganagar LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: GQTPS 8660H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Amit Kothari, CA jktLo dh vksjls@Revenue by: Shri Karni Dan, Addl, CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 08/05/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 02 /06 /2025 vkns'k@ORDER PER: DR. S. SEETHALAKSHMI, J.M.
This appeal filed by the assessee is directed against the order of the ld. CIT(A) dated 29-08-2023, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2011-12 raising therein following grounds of appeal. ‘’1. That order passed u/s 250 by CIT(A), NFAC of the Income Tax Act, 1961 for the AY 2011-12 in the case of the assessee is bad in law and on facts.
2. That assessment order passed u/s 147/143(3) for the AY 11-12 by assessing officer and confirmed by CIT(A) is bad in law and on facts.