Bench: Shri Kul Bharatassessment Year: 2016-17 Income Tax Officer, Ward-1 V. Aditya Agrawal Near New Collectorate, Jhinjhiri- C/O. Shri Ram Food 483501. Product, Industrial Area Bargawan-483501. Pan:Amepa0405H (Appellant) (Respondent) Appellant By: Shri Rahul Badia, Ca Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 18 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R
30 09 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the Revenue, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 30.10.2024, pertaining to the assessment year 2016-17. The Revenue has raised the following grounds of appeal: - “1. Whether in the facts