ACIT CIRCLE-1, DHANBAD vs. SRI VIKASH AGARWAL, DHANBAD

In the result, grounds of appeal raised by the revenue is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy & Shri Ratnesh Nandan Sahay

D E R PER: RATNESH NANDAN SAHAY, A.M. 1. This appeal by the revenue is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/ learned Commissioner of Income Tax (Appeals), [in short, the ld. CIT(A)] dated 08/04/2023 for the Assessment Year (AY) 2018- 19. 2. Facts of the case, in brief, are that the appellant