NEERAJ KUMAR SETHI,DELHI vs. ITO, NATIONAL FACELESS APPEAL CENTRE (NFAC)
In the result, the appeal filed by the assessee is allowed
ITA 9/ASR/2024[2014-15]Status: DisposedITAT Amritsar26 Sept 2025AY 2014-15
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
For Appellant: Sh. Ashwani Kalia, C.A
Section 139Section 143(3)Section 144BSection 147Section 148Section 250Section 68
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I.T.A. No. 9/Asr/2024
Assessment Year: 2014-15
a third party , recorded behind the back of the assessee, and utilized for this assessment,
without allowing any opportunity of rebuttal , and he relied on the decision of the
Hon’ble Supreme Court in the case of “ Odeon Builders Pvt Ltd [2019] 110
taxmann.com 64 ( SC ) where the Hon’ble court