“Section 124(3)(6)”

NALINKANT SHYAMSHANKER PANDYA,VADODARA vs. THE ITO, WARD-1, GODHRA

In the result, the appeal of the assessee is dismissed

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.867/Ahd/2025 िनधा"रण वष" /Assessment Year : 2012-13 Nalinkant Shyamshanker The Ito बनाम/ Pandya Ward-1 V/S. Ramji Mandir Tekra Godhra – 389 001 Narmada Mandir Chandod, Dabhoi Vadodara – 391 105 "थायी लेखा सं./Pan: Adupp 6004 C (अपीलाथ+/ Appellant) (&, यथ+/ Respondent) Assessee By : Shri Hemant Suthar, Ar Revenue By : Shri Kamal Deep Singh, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 10/07/2025 घोषणा की तारीख /Date Of Pronouncement: 22/07/2025 आदेश/O R D E R Per Narendra Prasad Sinha, Am: This Appeal By The Assessee Is Directed Against The Order Dated 28/02/2025 Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As ‘Cit(A)’], Arising From The Assessment Order Dated 30/12/2019 Passed Under Section 144 R.W.S. 147 Of The Income Tax Act, 1961 [Hereinafter Referred To As ‘The Act’] For The Assessment Year (Ay) 2011-12. Nalinkant Shyamshanker Pandya Vs. Ito Asst. Year : 2012-13

Having participated in the assessment proceedings, the assessee is now precluded from raising the objection about jurisdiction, in accordance with the provisions of section 124(3)(6) of the Act. The facts in the case of Pushpa Gupta (supra), relied upon by the assessee, is Nalinkant Shyamshanker Pandya