“NFAC”

Assessment ProceduresSection 144BSection 144B48,618 judgments

The decision most relied on for NFAC is Tecumseh Products India (P.) Ltd. v. DCIT (174 Taxmann.com 1203), cited in 43 judgments on BharatTax.

Leading authorities on NFAC

Tecumseh Products India (P.) Ltd. v. DCIT

174 Taxmann.com 1203 · 2025 · High Court

citing judgments

Where the National Faceless Assessment Centre (NFAC) and the Joint Assessing Officer (JAO) have concurrent jurisdiction, a notice issued by the JAO under Section 148 of the Income Tax Act is valid, provided no prejudice is caused to the assessee.

Aggarwal v. NFAC

127 Taxmann.com 637 · High Court

citing judgments

Denying a personal hearing when specifically requested, especially after a search and during a pandemic, violates the principles of natural justice. The assessment and appellate proceedings themselves were conducted during the COVID-19 pandemic.

Hire Purchase (P.) Ltd. v. NFAC

128 Taxmann.com 190 · High Court

citing judgments

Failure to grant a personal hearing to an assessee when income is likely to be varied based on submitted evidence violates the principles of natural justice and renders the assessment order invalid.

Prem Brothers Infrastructure LLP v. NFAC

142 Taxmann.com 38 · 2022 · High Court

citing judgments

When initiating penalty proceedings, the Assessing Officer (AO) must specify the limb of the charge, indicating whether the penalty is for concealment of income or furnishing inaccurate particulars. This requirement is essential for valid penalty proceedings.

Vinodkumar Lakshmipathi v. CIT (Appeals) NFAC

145 Taxmann.com 235 · 2022 · ITAT

citing judgments

The ITAT held that failure to file Form 67 by the due date for filing the return of income is not fatal to the claim for foreign tax credit. The appellate authority can condone the delay in filing Form 67.

Alrameez Construction (P.) Ltd. v. NFAC

152 Taxmann.com 382 · 2023 · ITAT

citing judgments

Penalty under Section 270A for under-reporting or mis-reporting of income cannot be sustained if additions are made under Section 56(2)(x) and the penalty notice fails to specify the limb under which proceedings are initiated.

Sanjay Gupta v. CIT

366 ITR 18 · 2014 · High Court

citing judgments

When the quantum of income is remanded to the Assessing Officer, the issue of penalty for undisclosed income should also be remanded to the Assessing Officer.

Saltwater Studio LLP v. NFAC

157 Taxmann.com 749 · 2023 · Reported

citing judgments

A penalty levied for misreporting under section 270A is unsustainable if the Assessing Officer fails to establish how the assessee's case falls within the specific instances of misreporting mentioned in section 270A(9). This requires an application of mind and adherence to the principles of natural justice.

Judgments citing NFAC

ACIT, New Delhi vs. M/S. Al Nasir Agro Foods, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4327/DEL/2016[2012-13]Status: DisposedITAT Delhi23 May 2023AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 4327/Del/2016 : Asstt. Year : 2012-13 Acit, Vs Al Nasir Agro Foods, Circle-50(1), Sf-3, Western Chambers, 7A/42, New Delhi W.E.A. Karol Bagh, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaofa8242N

For Appellant: Sh. Ranjan Chopra, CAFor Respondent: Sh. Kanav Bali, Sr. DR

Section 133(6)Section 40A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh

DCIT, New Delhi vs. M/S. Inx News Pvt. Ltd., New Delhi

Appeals are dismissed

ITA 6534/DEL/2015[2011-12]Status: DisposedITAT Delhi23 May 2023AY 2011-12

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 6533/Del/2015, A.Y. 2010-11 Ita No. 6534/Del/2015, A.Y. 2011-12 Dcit Vs. M/S. Inx News Pvt. Ltd. Circle 12(2), B-116, Ground Floor, New Delhi Okhla Industrial Area, Phase-1, New Delhi Pan : Aabci6212J

Section 143(3)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL

DCIT, New Delhi vs. M/S. Inx News Pvt. Ltd., New Delhi

Appeals are dismissed

ITA 6533/DEL/2015[2010-11]Status: DisposedITAT Delhi23 May 2023AY 2010-11

Section 143(3)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL

Samyukta Health & Academic Society, Anakapalle vs. Income Tax Officer, Exemption Ward, Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 45/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam23 May 2023AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.45/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2020-21) Samyukta Health & Academic Vs. Income Tax Officer Society Exemption Ward Ramalayam Street, Gandhi Nagar Visakhapatnam Anakapalle [Pan : Aagts9608E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 24.04.2023 घोर्णध की तधरीख/Date Of Pronouncement : 23.05.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No. Itba/Nfac/S/250/2022- 23/10482/12219(1), Arising Out Of The Assessment Order Passed By The Assessing Officer (Ao) U/S 143(1) Of The Income Tax Act, 1961 (In Short “Act”) For The Assessment Year (A.Y.) 2020-21. 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri ON Hari Prasada Rao, DR

Section 10Section 11Section 11(2)Section 12ASection 143(1)Section 154Section 234BSection 234C

Reddy, Judicial Member : This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No. ITBA/NFAC/S/250/2022- 23/10482/12219(1), arising out of the assessment order passed by the Assessing Officer (AO) u/s 143(1) of the Income ... Gandhi Nagar, Anakapalle 2. रधजस्व/The Revenue – Income Tax Officer, Exemption Ward, Infinity Towers, Sankaramatam Road, Visakhapatnam 3. The Commissioner of Income Tax (Appeals), NFAC, Dehi 4. The Principal Commissioner of Income Tax, Visakhapatnam 5. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम / DR,ITAT, Visakhapatnam 6..गधर्ा फ़धईल / Guard file आदेशधनुसधर

The District Coop Central Bank Ltd, Kakinada vs. Assistant Commissioner of Income Tax, Circle-1, Kakinada

In the result appeals of the assessee are allowed for statistical purpose

ITA 39/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam23 May 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.38/Viz/2023 & 39/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15 & 2018-19) District Coop Central Bank Ltd. Vs. Asst.Commissoner Of D.No.70-1-28/1 Income Tax Nagamallithota Junction Circle-1 Pithapuram Road Kakinada Kakinada [Pan : Aaaat 4266G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 24.04.2023 घोर्णध की तधरीख/Date Of Pronouncement 23.05.2023 : आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No. Itba/Nfac/S/250/2022- 23/1048029461(1) Dated 15.12.2022 & Itba/Nfac/S/250/2022- 23/1048317778(1) Dated 29.12.2022 For The Assessment Year (A.Y.) 2014-15 & 2018-19, Arising Out Of The Assessment Orders Passed By The Assessing Officer (Ao) U/S 143(3) Of The Income Tax Act, 1961 (In Short

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri ON Hari Prasada Rao, DR

Section 143(2)Section 143(3)Section 40

Reddy, Judicial Member : These appeals are filed by the assessee against the orders of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No. ITBA/NFAC/S/250/2022- 23/1048029461(1) dated 15.12.2022 and ITBA/NFAC/S/250/2022- 23/1048317778(1) dated 29.12.2022 for the Assessment Year

The District Coop Central Bank Ltd, Kakinada vs. Assistant Commissioner of Income Tax, Circle-1, Kakinada

In the result appeals of the assessee are allowed for statistical purpose

ITA 38/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam23 May 2023AY 2014-15

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri ON Hari Prasada Rao, DR

Section 143(2)Section 143(3)Section 40

Tadisetti Murali Mohan, Guntur vs. Deputy Commissioner of Income Tax, Circle-1(1), Guntur

In the result, appeal of the assessee is allowed

ITA 35/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam23 May 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR

Section 133ASection 143(2)Section 143(3)Section 144Section 144(1)(b)Section 148Section 68Section 69

filed by the assessee against the respective orders of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [CIT(A)-NFAC]. Since, the issues raised in all these appeals are interconnected 2 and related to one assessee, for the sake of convenience, these appeals are clubbed, heard ... given in the following paragraphs of this order. 2. This appeal filed by the assessee against the order of the Ld. CIT(A)-NFAC in DIN & Order No. ITBA/NFAC/S/250/2022- 23/1047113373(1), dated 09/11/2022 arising out of the order passed U/s. 144 of the Income

Tadisetti Murali Mohan, Guntur vs. Deputy Commissioner of Income Tax, Circle-1(1), Guntur

In the result, appeal of the assessee is allowed

ITA 34/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam23 May 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR

Section 133ASection 143(2)Section 143(3)Section 144Section 144(1)(b)Section 148Section 68Section 69

Tadisetti Murali Mohan, Guntur vs. Deputy Commissioner of Income Tax, Circle-1(1), Guntur

In the result, appeal of the assessee is allowed

ITA 33/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam23 May 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR

Section 133ASection 143(2)Section 143(3)Section 144Section 144(1)(b)Section 148Section 68Section 69

Tadisetti Murali Mohan, Guntur vs. Deputy Commissioner of Income Tax, Circle-1(1), Guntur

In the result, appeal of the assessee is allowed

ITA 32/VIZ/2023[2012-13]Status: DisposedITAT Visakhapatnam23 May 2023AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR

Section 133ASection 143(2)Section 143(3)Section 144Section 144(1)(b)Section 148Section 68Section 69

Balaji Temple Trust, Srikakulam vs. Income Tax Officer, Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 204/VIZ/2022[2013-14]Status: DisposedITAT Visakhapatnam23 May 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.204/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2013-14) Sri Balaji Temple Trust Vs. Income Tax Officer Rajam, Srikakulam Exemption Ward [Pan : Aamts4258G] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari,Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 07.03.2023 घोर्णध की तधरीख/Date Of Pronouncement 23.05.2023 : आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals) [Cit(A)], National Faceless Appeal Centre [Nfac], Delhi Vide Din & Order No.Itba/Nfac/S/250/2022-23/1044994193(1) Dated 29.08.2022, Arising Out Of The Assessment Order Passed By The Assessing Officer (Ao) U//S 154 Of The Income Tax Act, 1961 (In Short “Act”) For The Assessment Year (A.Y.) 2013-14. 2. Brief Facts Of The Case Are That The Assessee Is A Public Religious Trust, Which Was Granted Registration U/S 12A On 10.07.2014. The 2

For Appellant: Shri G.V.N.Hari,ARFor Respondent: Shri O.N.Hari Prasada Rao, DR

Section 11Section 12ASection 143(1)Section 154Section 2(24)(iia)

Judicial Member : This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre [NFAC], Delhi vide DIN & Order No.ITBA/NFAC/S/250/2022-23/1044994193(1) dated 29.08.2022, arising out of the assessment order passed by the Assessing Officer

Sudhakara Rao Potnuru, Srikakulam vs. ITO, Ward-1, Srikakulam

In the result, appeal of the assessee is allowed for statistical purpose

ITA 133/VIZ/2022[2017-2018]Status: DisposedITAT Visakhapatnam23 May 2023AY 2017-2018

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.133/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2017-18) Sudhakara Rao Potnuru Vs. Income Tax Officer D.No.13-128, Jogipeta Street Ward-1, Palakonda Road Narasannapeta Srikakulam Srikakulam [Pan : Aelpp5479F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri KVRK Sarma, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR

Section 115BSection 143(1)Section 143(2)Section 69A

Judicial Member : This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi vide DIN & Order No.ITBA/NFAC/S/250/2022-23/1043032922(1) dated 13.05.2022 for the Assessment Year (A.Y.) 2017-18. 2. Brief facts of the case are that the assessee

Micro Systems, Ankleshwar vs. Dy. Commissioner of Income Tax, Circle-2(1)(1), Vadodara

In the result, ground Nos

ITA 37/SRT/2023[2017-18]Status: DisposedITAT Surat23 May 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.37/Srt/2023 "नधा"रण वष"/Assessment Year: (2017-18) (Physical Hearing) Micro Systems, Vs. The Dcit, Circle-2(1)(1), Plot No.4312, Gidc Industrial Estate, Vadodara Ankleshwar – 393002. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffm3725P

Section 133(6)Section 143(3)

against the order passed by the Learned Commissioner of Income Tax (Appeals), [in short “the ld. CIT(A)”], National Faceless Appeal Centre (In short ‘NFAC’), Delhi, which in turn arises out of an assessment order passed by the Assessing Officer under section 143(3) of the Income

Kshitij Marine Services Pvt. Ltd., Surat vs. Assistant Commissioner of Income Tax, Cir.1(1)(2), Surat

In the result, appeal filed by the assessee is allowed

ITA 125/SRT/2021[2013-14]Status: DisposedITAT Surat23 May 2023AY 2013-14

Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri Vinod Kumar, Sr- DR

Section 133(6)Section 143(3)Section 69C

appeal filed by the assessee, pertaining to Assessment Year (AY) 2013-14, is directed against the order passed by the National Faceless Appeal Centre (NFAC for short)/Ld. CIT(A)] dated 27.07.2021 which in turn arises out of an assessment order passed by Assessing Officer under section

Kalyan Sahai Gurjar, Jaipur vs. CIT(A), Jaipur

In the result, appeal of the assessee is allowed for statistical

ITA 195/JPR/2023[2011-12]Status: DisposedITAT Jaipur23 May 2023AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 195/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2011-12 Kalyan Sahai Gurjar S/o Surja Ram Gurjar Bhojera, Virat Nagar, Jaipur cuke Vs. CIT(A) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALMPG 1989 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Prajapat (C.A.) jktLo dh vksj ls@ Revenue by : Smt Monisha Choudhary (Addl. CIT) a lquokbZ dh rkjh[k@

For Appellant: Shri Mahendra Prajapat (C.A.)For Respondent: Smt Monisha Choudhary (Addl. CIT) a

Section 147

appeal is filed by assessee and is arising out of the order of the National Faceless Appeal Centre, Delhi dated 31/01/2023 [here in after (NFAC)/ ld. CIT(A) ] for assessment year 2011-12 which in turn arise from the order dated 12.12.2018 passed under section 147 r.w.s

Zainul Abedin Ghaswala, Mumbai vs. Commissioner of Income Tax (Appeals), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 545/MUM/2023[2016-2017]Status: DisposedITAT Mumbai22 May 2023AY 2016-2017

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2016-17 Zainul Abedin Ghaswala, Cit(A), Nfac, At 142/148, Ghaswala Estate Pratyakshakarbhavan, C- S.V. Road, Jogeshwari (West), Vs. 13, Bandra Kurla Mumbai-400102. Complex, Bandra East, Mumbai-400051. Pan No. Afnpg 7463 D Appellant Respondent Assessee By : Mr. Sunil M. Makhija– Advocate Revenue By : Mr. A.N. Bhalekar, Dr : Date Of Hearing 04/05/2023 : Date Of Pronouncement 22/05/2023 Order

For Appellant: Mr. Sunil M. Makhija– AdvocateFor Respondent: Mr. A.N. Bhalekar, DR

Section 54F

MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2016-17 Zainul Abedin Ghaswala, CIT(A), NFAC, At 142/148, Ghaswala Estate PratyakshakarBhavan, C- S.V. Road, Jogeshwari (West), Vs. 13, Bandra Kurla Mumbai-400102. Complex, Bandra East, Mumbai-400051. PAN No. AFNPG

Saltwater Studio LLP, Mum vs. National Faceless Assessment Centre, Delhi

In the result, the appeal of the assessee is allowed

ITA 13/MUM/2023[2017-18]Status: DisposedITAT Mumbai22 May 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकरअपीलसं/ I.T.A. No.13/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2017-18) बिधम / Saltwater Studio Llp Nfac, Delhi 103, Corporate Corner, F Block, Northe Block, Vs. Sunder Nagar, Near Dalmia New Delhi-110001 College, Malad (West) Mumbai-400 064 स्थधयीलेखधसं/.जीआइआरसं/.Pan/Gir No. : Ackfs1653D (अपीलार्थी / Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: Shri Dhaval ShahFor Respondent: Shri Anil K. Das(Sr. AR)

Section 143Section 143(3)Section 148Section 270A

BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकरअपीलसं/ I.T.A. No.13/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2017-18) बिधम / Saltwater Studio LLP NFAC, Delhi 103, Corporate Corner, F Block, Northe Block, Vs. Sunder Nagar, near Dalmia New Delhi-110001 College, Malad (west) Mumbai-400 064 स्थधयीलेखधसं/.जीआइआरसं/.PAN/GIR ... VARKEY, JM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner Of Income Tax(Appeals)/ NFAC, Mumbai (herein after “CIT(A)”, dated 23-11-2022 for AY 2017-18, wherein the Ld. CIT(A) was pleased to confirm the penalty levied

M/S North Bihar Distributor, Purnea vs. ITO, Ward-3(1), Purnea

In the result, appeals of the assessee are dismissed

ITA 68/PAT/2020[2013-14]Status: DisposedITAT Patna22 May 2023AY 2013-14

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri R. K. Jha, CAFor Respondent: Shri Rupesh Agrawal, Sr. DR

Section 143(3)Section 250Section 271(1)(c)Section 271BSection 44A

North Bihar Distributor, AY: 2013-14. Copy to: 1. The Appellant: 2. The Respondent 3. CIT(A), National Faceless Appeal Centre (NFAC), Delhi 4. CIT , 5. DR, ITAT, Patna Bench, Patna 6. //// By Order

M/S North Bihar Distributor, Purnea vs. ITO, Ward-3(1), Purnea

In the result, appeals of the assessee are dismissed

ITA 48/PAT/2020[2013-14]Status: DisposedITAT Patna22 May 2023AY 2013-14

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri R. K. Jha, CAFor Respondent: Shri Rupesh Agrawal, Sr. DR

Section 143(3)Section 250Section 271(1)(c)Section 271BSection 44A

North Bihar Distributor, AY: 2013-14. Copy to: 1. The Appellant: 2. The Respondent 3. CIT(A), National Faceless Appeal Centre (NFAC), Delhi 4. CIT , 5. DR, ITAT, Patna Bench, Patna 6. //// By Order

Anil Kumar, Ghaziabad vs. ITO, Ward-2(1), Ghaziabad

In the result, appeal of the assessee is allowed for statistical purposes

ITA 87/DEL/2023[2017-18]Status: DisposedITAT Delhi22 May 2023AY 2017-18

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: Advocate

Section 142(1)Section 143(2)Section 44ASection 69

filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals) [hereinafter referred to CIT (Appeals)]/National Faceless Appeal Centre [NFAC] dated 25.11.2022 for assessment year 2017-18 in sustaining the addition 1 I.T.A. No. 87/Del/2023 of Rs.7,22,590/- made under section