In the result, the impugned orders of the Ld
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
B) We first take up appeal vide ITA. No.7/ALLD/2025. In this case, the Ld. CIT(A) dismissed the assesse’s appeal in limine on the ground that the assessee did not fulfill the requirement u/s 249(4) of the Income Tax Act, 1961 (“Act”, for short). The relevant portion of the order of the Ld. CIT(A) is reproduced