SAR AUTO PRODUCTS LIMITED,RAJKOT vs. ACIT CIRCLE 1(2), RAJKOT, RAJKOT
In the result impugned order in set aside and, the appeal of the assessee is allowed
ITA 668/RJT/2025[2009-2010]Status: DisposedITAT Rajkot12 Feb 2026AY 2009-2010
Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha
For Appellant: Shri Gaurang Khakhar, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143Section 143(3)Section 234BSection 250Section 271(1)(c)Section 68Section 69A
Sections 246A and 250 of the Income-tax Act, 1961. 2. Invalid Exercise of Power: The impugned faceless appellate order has been passed without lawful transfer of jurisdiction u/s 250(6B), as the appeal was not pending on the date of transfer to NFAC.
Sar Auto Products Ltd.
3. Jurisdictional Error: The learned ADDL/JCIT (A)-12, Mumbai has erred
