KAMLESH SHARMA, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR
In the result, the appeal of assessee is allowed for statistical purposes as above
ITA 70/RPR/2026[2020-21]Status: DisposedITAT Raipur06 Mar 2026AY 2020-21
Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 70/Rpr/2026 (िनधा"रण वष" Assessment Year: 2020-21) Kamlesh Sharma, House No.109, Vs Deputy Commissioner Of Income Harihant Nagar, Sarona, Tax, Circle-1(1), Central Revenue Ring Road No.1, Raipur-492001, Cg Building, Civil Lines, Raipur-492001 Pan: Bppps4514C (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : None (Adjournment Petition Filed) राज" की ओर से / Revenue By : Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2026 घोषणा की तारीख / Date Of : 06/03/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2020-21 Filed By The Assessee Is Directed Against The Order Dated 18.12.2025 Of The Commissioner Of Income Tax (Appeals), [‘Cit(A)’], National Faceless Appeal Centre (‘Nfac’), Delhi Passed Under Section 250 Of The Income Tax Act, 1961 (‘Act’).
For Appellant: None (Adjournment Petition filed)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 10Section 139(1)Section 147Section 148Section 151ASection 249(3)Section 250Section 57Section 69
151A of the Income Tax Act. Therefore, the assessment order dt. 25/02/2025, pursuant to such invalid notice, is also invalid and bad in law and the order is liable to be quashed.
3. That, Ld. CIT(A), NFAC, Delhi erred in confirming the following additions made by AO:
i. Addition of Rs. 58,324.00 as Income from Other Sources
