NAVRATAN JEWELLERS, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-4(1), RAIPUR, RAIPUR

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 127/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)

251(1)(a) of the Income- tax Act, 1961, does not extend to setting aside an assessment order in the present case of the appellant. The legislative intent behind granting such power to the CIT(A), as explained in the memorandum, is to address cases where the best judgment assessments are made due to non-responsiveness to the letters/Notices issued