RAGHUBIR SINGH PUNIA,NEW DELHI vs. ITO, WARD 30(8), NEW DELHI., NEW DELHI

In the result, the appeal of the assessee is partly allowed as

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2252/Del/2024 िनधा"रणवष"/Assessment Year: 2012-13

delay in filing of appeal is hereby condoned and the appeal is admitted. 4. Referring to ground no.1 of grounds of appeal the Ld. Counsel for the assessee submits that assessee challenged the order of the Ld.CIT(A)-NFAC in upholding the initiation of reassessment proceedings in as much as the CIT(A) has failed to appreciate that the reasons

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