SMT. VANDANA SARAOGI,KATNI vs. PCIT(CENTRAL) BHOPAL AT JABA, JABALPUR

In the result, the appeal of the assessee is allowed

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y.2016-17 Smt Vandana Saraogi Vs. Principal Commissioner Prop. Mahalaxmi Industries, Ghantaghar, Of Income Tax (Central) Hanumanganj Ward, Katni-483222. Bhopal At Jabalpur Director General Of Income Tax, Aayakar Bhawan, 48, Arera Hills, Bhopal-462011. Pan: Asips2301L (Appellant) (Respondent) Assessee By: Sh. Dhiraj Ghai, C.A. Revenue By: Sh. Shravan Kumar Meena, Cit- Dr Date Of Hearing: 18.09.2025 Date Of Pronouncement: 12.12.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pcit(Central), Bhopal At Jabalpur U/S 263 Of The Income Tax Act, 1961 (“Act”, For Short) Setting Aside The Assessment Order Passed By The Assessing Officer (Ao) U/S 153A Read With Section 143(3) Of The Act Dated 22.04.2021. The Grounds Of Appeal Are As Under:-

short) setting aside the assessment order passed by the Assessing Officer (AO) u/s 153A read with section 143(3) of the Act dated 22.04.2021. The grounds of appeal are as under:- “(1) On the facts and circumstances of the case, the order passed by the learned Principal Commissioner of Income Tax (Pr. CIT) under Section