M/S. RAMSON SWEETS,NAWANSHAHAR vs. INCOME TAX OFFICER WARD, NAWANSHAHAR
In the result, the appeal of the assessee is allowed for statistical
ITA 256/ASR/2024[2017-18]Status: DisposedITAT Amritsar11 Apr 2025AY 2017-18
Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay
For Appellant: Sh. Surinder Mahajan, C.AFor Respondent: Sh. Manpreet Singh Duggal, Sr. D. R
Section 115BSection 143(2)Section 143(3)Section 68
section 115BBE of the Act are attracted w.e.f. A.Y. 2018-19
and are not applicable to A.Y. 2017-18. 5. That on facts and circumstances of the case, order passed by the Ld.
CIT(A), National Faceless Appeal Centre (NFAC), Delhi, is illegal and bad in law and has been passed without considering the submissions of the assessee.
6. That
