In the result, appeal filed by the assessee is partly allowed in above terms
Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.727/Rjt/2025 िनधा"रण वष"/Assessment Year : 2019-20 बनाम/ Chirag Bhikhabhai Patel Dcit, Central Circle-1, Jamnagar Vs 10-B, Navjivan Society, Income Tax Office, Taranjali Mahmedabad Kheda Building, Near Amber Cinema, 387130, Gujarat India Jamnagar, Jamnagar Gujarat 361008 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aiepp7006P (अपीलाथ"/Appellant) (""थ"/Respondent)
section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals) (‘CIT(A)’), dated 16.10.2025, which in turn arises out of an assessment order passed by Assessing Officer u/s. 147 of the Act, on 24.03.2025. Chirag Bhikhabhai Patel 2. Grounds of the appeal raised