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
36 has been
subsequently revised and the revised grounds are as follows:
“1. That the assessment order framed by the AO is void ab-initio having been framed without giving reasonable opportunity to the appellant to respond to the statutory Show Cause
Notice required to be issued to the assessee before framing the, assessment requiring the assessee to submit
