In the result, appeal of the assessee is allowed for statistical purposes
Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.398/Srt/2025 Assessment Year: (2023-24) (Hybrid Hearing) Raj Kumar Agarwal, Vs. Ito, B-303, Megh Malhar Apartment, Ward – 2(2)(1), Near Vidhya Bharti School, Bhatar Surat Road, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abtpa0902D (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 21/11/2025
house property, profits and gains of business or profession and other sources. He filed his return of income on 30.07.2023 and computed tax under new tax regime u/s 115BAC of the Act. The Assessing Officer (in short, ‘AO’), Centralized Processing Centre (CPC) processed the return but did not allow the option for new tax regime. The AO, CPC has computed