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Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA
Before: SRI SANJAY GARG & SRI RAKESH MISHRA
order
: December 6th , 2024 ORDER
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
This appeal filed by the assessee pertaining to the Assessment Year (in short ‘AY’) 2016-17 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short, ‘the Act’) by the ld. Commissioner of Income-tax (Appeals)- NFAC, Delhi [in short ‘the ld. CIT(A)’] dated 19.04.2024 which is arising out of the assessment order framed u/s 143(3) of the Act dated 28.12.2018.
The Grounds of appeal are as under: