RENU ANANDANI,JABALPUR vs. NFAC, NFAC, DELHI
In the result, the appeal is allowed for statistical purposes
ITA 120/JAB/2023[2012-13]Status: DisposedITAT Jabalpur28 Nov 2025AY 2012-13
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
For Appellant: Sh. Neeraj Agarwal, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(3)Section 147Section 263
144B of the Income Tax Act. The grounds of appeal are as under: -
“1. The Learned CIT(A) confirmed an addition of Rs. 28,89,599/- stating that the since the specific direction of the PCIT was binding on the AO, the assessment order u/s 143(3) rws 263 was passed on the directions of PCIT