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
147 r.w.s. 144 and section
144B of the Act, 1961 dated 29.03.2022. 2
I.T.A. No. 9/Asr/2024
Assessment Year: 2014-15
2. The grounds of appeal preferred by the assessee in form 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