In the result, ground No. 2 raised by the assessee in ITA No
Bench: Dr. Arjun Lal Saini
section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Commissioner of Income-tax (Appeals), dated 07.03.2024 & 12.12.2023, which in turn arise out of separate assessment orders passed by Assessing Officer u/s. 143(1) and 143(3) of the Act. ITA Nos. 855 & 352/Rjt/2024 Aditya Tractors vs. ITO 2. At the outset, Learned Counsel