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154 results for “house property”+ Section 254clear

Sorted by relevance

Mumbai763Delhi520Karnataka443Bangalore192Surat154Jaipur109Ahmedabad92Chennai92Cochin80Chandigarh69Pune53Calcutta51Raipur49Kolkata47Hyderabad43Amritsar33Indore31Lucknow28Rajkot14Agra10Visakhapatnam9SC9Telangana8Nagpur8Jodhpur5Guwahati5Panaji4Rajasthan3Cuttack2Jabalpur2Dehradun2Varanasi2T.S. THAKUR ROHINTON FALI NARIMAN1Allahabad1Kerala1Andhra Pradesh1

Key Topics

Section 26356Section 254(1)32Addition to Income31Section 143(3)30Section 54F26Section 14721Section 14320Section 14815Section 153C12House Property

SHRI PRAKASHBHAI PRAHLADBHAI GAMI,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(3), SURAT

In the result, Ground No.2 of the assessee is dismissed

ITA 15/SRT/2018[2012-13]Status: DisposedITAT Surat12 Jul 2021AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Prakashbhai Prahladbhai Income Tax Officer Gami, Gangakrupa Building, Ward-2(3)(3), Aaykar Vs B/H Ramdeev Complex, Puna Bhavan, Majura Gate, Village, Dist. Surat, Surat-395001 Pan : Adspp 6520 F Assessee / Appellant Revenue /Respondent

Section 22Section 254(1)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of ld. Commissioner of Income tax (Appeals), “CIT(A)” Surat dated 02.10.2017 for assessment year (AY) 2012-13. The assessee has raised the following grounds of appeal:- “1.The C.I.T.(Appeals) erred in law and on facts in confirming

SHRI JAIPRKASH KHANCHAND ASWANI,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(2), SURAT

In the result, the appeals filed by the assessee are allowed

Showing 1–20 of 154 · Page 1 of 8

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11
Survey u/s 133A10
Disallowance9
ITA 160/SRT/2018[2010-11]Status: DisposedITAT Surat21 Oct 2021AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Jaiprakash Khanchand The Assistant Aswani, Commissioner Of Income Vs Rmr & Co. (Chartered Tax, Circle-1(2), Surat. Accountants), 7006, World Trade Centre, 7Th Floor, Ring Road, Near Udhna Darwaja, Surat – 395 002. Pan: Aaspa 3016 C Assessee / Appellant Revenue /Respondent

Section 147Section 254(1)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of ld.Commissioner of Income Tax (Appeals)-2, [Ld.CIT(A)], Surat dated 25.01.2018 for Assessment Year (AY) 2010-11. The Assessee raised following grounds of appeal: “1. The Hon’ble CIT (Appeals)-II, was not justified in confirming

JAIPRAKASH KHANCHAND ASWANI,SURAT vs. ACIT, CIRCLE-1(2), SURAT., SURAT.

In the result, the appeals filed by the assessee are allowed

ITA 1130/SRT/2024[2013-14]Status: HeardITAT Surat16 Jan 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth(Hybrid Hearing) Jaiprakash Khanchand Aswani, A.C.I.T., Top Floor, Ason City, City Light Circle-1(2), Vs. Road, City Light, Surat. Surat. Pan No. Aaspa 3016 C Appellant/ Assessee Respondent/ Revenue

For Appellant: “1. The ld. CIT(A) has erred in not following the
Section 254(1)

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)/Addl./JCIT(3)-3, Bengaluru (in short, the ld. CIT(A)) dated 03/09/2024 for the Assessment year (AY) 2013-14. Following grounds of appeal have been raised by the assessee

RAJESH C DALAL-HUF,SURAT vs. ADDL/JT/DEPUTY/ASST CIT/NATIONAL E- ASSESSMENT CENTER DELHI , DELHI

In the result, the grounds of appeal raised by the assessee are allowed

ITA 249/SRT/2022[2018-19]Status: DisposedITAT Surat31 Aug 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Rajesh C. Dalal-Huf, A.C.I.T., P-260, Old Gidc Estate, National E-Assessment Vs. Katargam, Surat-395004. Centre, Delhi. Pan: Aalhr 4363 J Appellant Respondednt

Section 24Section 254(1)Section 270A(1)Section 274

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre, (NFAC), Delhi/Commissioner of Income Tax (Appeals) [in short the ld. CIT(A)] dated 17/08/2022 for the Assessment Year (AY) 2018-19. The assessee has raised following grounds of appeal

SHRI PRAKASHBHAI HARIBHAI AHIR,SURAT vs. THE INCOME TAX OFFICER, WARD-1(3), SURAT

In the result, the ground No

ITA 497/SRT/2018[2009-10]Status: DisposedITAT Surat09 May 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Prakashbhai Haribhai Ahir, The Income Tax Officer, 23, Ashish Society, Ward-1(3)(8), Surat. Vs B/H.Navyug College, Rander Road, Surat. Pan: Abfpa 9237 R Appellant Respondent

Section 133(6)Section 143(3)Section 147Section 148Section 194HSection 23Section 24Section 254(1)

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-2, Surat dated 11.05.2018for Assessment Year (AY) 2009-10. The Assessee raised the following grounds of appeal: “1. The Learned CIT(A) has grievously erred in law and on facts

MITSU PRAFUL DOSHI,SURAT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, the grounds of appeal raised by the assessee are allowed

ITA 232/SRT/2023[2018-19]Status: DisposedITAT Surat31 Jul 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Mitsu Praful Doshi, Pr.C.I.T., 3Rd Floor, Jalnidhi Complex, Opp. Surat-1, Vs. Bahumali Building, Nanpura, Surat. Surat-395001. Pan: Afmpd 4450 N Appellant Respondednt

Section 143(3)Section 23Section 24Section 254(1)Section 263

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Principal Commissioner of Income Tax, Surat-1, Surat [in short the ld. Pr.CIT] dated 21/03/2023 passed under Section 263 of the Income Tax Act, 1961 (in short, the Act) for the Assessment Year

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

ITA 2127/AHD/2014[1997-98]Status: DisposedITAT Surat11 Dec 2019AY 1997-98

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

254 in pursuance of specific direction of Tribunal order in I.T.A.No. 1781,1782,1783 & 1784/AHD/2007 for the assessment year 1994- 95,1995-96, 1996-97 & 1997-1998 dated 27.08.2010, by which Ground No.(I) regarding reopening of assessment under section 147/148 of Income Tax Act,1961 for the assessment year 1994-95 was dismissed as not pressed

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

ITA 2123/AHD/2014[1995-96]Status: DisposedITAT Surat11 Dec 2019AY 1995-96

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

254 in pursuance of specific direction of Tribunal order in I.T.A.No. 1781,1782,1783 & 1784/AHD/2007 for the assessment year 1994- 95,1995-96, 1996-97 & 1997-1998 dated 27.08.2010, by which Ground No.(I) regarding reopening of assessment under section 147/148 of Income Tax Act,1961 for the assessment year 1994-95 was dismissed as not pressed

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

ITA 2125/AHD/2014[1996-97]Status: DisposedITAT Surat11 Dec 2019AY 1996-97

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

254 in pursuance of specific direction of Tribunal order in I.T.A.No. 1781,1782,1783 & 1784/AHD/2007 for the assessment year 1994- 95,1995-96, 1996-97 & 1997-1998 dated 27.08.2010, by which Ground No.(I) regarding reopening of assessment under section 147/148 of Income Tax Act,1961 for the assessment year 1994-95 was dismissed as not pressed

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

ITA 1637/AHD/2014[1994-95]Status: DisposedITAT Surat11 Dec 2019AY 1994-95

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

254 in pursuance of specific direction of Tribunal order in I.T.A.No. 1781,1782,1783 & 1784/AHD/2007 for the assessment year 1994- 95,1995-96, 1996-97 & 1997-1998 dated 27.08.2010, by which Ground No.(I) regarding reopening of assessment under section 147/148 of Income Tax Act,1961 for the assessment year 1994-95 was dismissed as not pressed

SHRI SABBIRBHAI DAWOODBHAI SHAIKH,SURAT vs. INCOME TAX OFFICER WARD-3(1)(4), SURAT

In the result, the ground No

ITA 121/SRT/2018[2010-11]Status: DisposedITAT Surat18 Jan 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Sabbirbhai Dawoodbhai Income Tax Officer, Ward- Shaikh, 3(1)(4), Anavil Business Vs 7/4539, Galemandi, Centre, Adajan, Surat- Lakkad Kot, 395009 Surat Pan : Aeqps 5688 Q Appellant / Assessee Respondent / Revenue

Section 139(1)Section 139(4)Section 143(3)Section 147Section 148Section 250Section 254(1)Section 54

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of ld. Commissioner of Income tax (Appeals)-3, Surat [‘CIT(A)’ for short] dated 21.12.2017 for assessment year (AY) 2010-11, which in turn arise from the assessment order passed under section 143(3) read with section

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2(1)(1), SURAT vs. MANISH SUMATILAL SHAH, MUMBAI

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 382/SRT/2023[2017-18]Status: DisposedITAT Surat04 Oct 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) A.C.I.T., Manish Sumatilal Shah, Circle- 2(1)(1), 401, 4Th Floor, South Ridge Road, Vs. Surat. Mumbai-400006. Pan No. Adrps 1088 E Appellant/ Respondent Respondent/ Assessee

Section 254(1)Section 54F

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the Revenue is directed against the order of learned National Faceless Appeal Centre, Delhi (in short, the NFAC)/ Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 30/03/2023 for the Assessment Year (AY) 2017-18. The Revenue has raised following grounds

DCIT, CENTRAL CIRCLE - 3, SURAT, SURAT vs. SHIRI ASHESH NANALAL DOSHI, SURAT

In the result, the appeal of the revenue for AY 2016-17 is also dismissed

ITA 32/SRT/2021[2016-17]Status: DisposedITAT Surat21 Aug 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No. 07/Srt /2021 (Assessment Year: 2015-16)

Section 132Section 143(2)Section 153CSection 254(1)

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the revenue are directed against the separate orders of learned Commissioner of Income Tax (Appeals)-4, Surat (in short, the ld. CIT(A) both dated 01/01/2021 for the Assessment years (AY) 2015-16 and 2016-17 respectively. In both these appeals, the revenue

SMT. MINAXIBEN HARSHADBHAI MAVANI,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(3)(3),, SURAT

In the result, appeal of the assessee is dismissed

ITA 2604/AHD/2016[2013-14]Status: DisposedITAT Surat14 Sept 2021AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Smt. Minaxiben Harshadbhai The Income Tax Officer, Mavani, Ward-1(3)(3), Surat. Vs. 204, Malhar Complex, Icchanath, Surat – 395 007. Pan: Agjpm 8034 B Applicant Respondent

Section 143(3)Section 234ASection 254(1)Section 271(1)(c)Section 54Section 54F

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the orders of ld. Commissioner of Income tax (Appeals)-II [Ld.CIT(A)], Surat under section 143(3) of the Income Tax Act, dated 27.06.2016 for the assessment year (AY) 2013-14. The assessee raised the following grounds of appeal

SHREE HARI PROCESSORS INDIA PVT. LTD.,SURAT vs. INCOME TAX OFFICER - 2(1)(2) (NEW ITO WD. 2(1)(3), SURAT

In the result, the appeal of the assessee is allowed

ITA 141/SRT/2021[2015-16]Status: DisposedITAT Surat02 Feb 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shree Hari Processors India Income Tax Officer, Pvt. Ltd., Block No.99/P, Post Ward-2(1)(2), [New Ito Wd Vs Tatithaiya, 2(1)(3)] Aayakar Bhawan, Tal-Palsana, Majura Gate, Surat-394 372 Surat-395001 E-Mail:Jain_Tex@Yahoo.Com Pan : Aadca 1313 N Appellant /Assessee Respondent / Revenue

Section 154Section 254(1)Section 271(1)(c)Section 274Section 32

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of learned Commissioner of Income-tax (Appeals) / National Faceless Appeal Centre Delhi (in short CIT(A)/NFAC), dated 12.08.2021, which in turn arises from order of penalty levied by assessing officer (A.O.)/Income Tax Officer, Ward

JERAMBHAI BHAGVANBHAI GOHIL,VARACHHA, SURAT vs. INCOME TAX OFFICER, WARD 3(3)(2), SURAT

In the result, appeal of the assessee is allowed

ITA 53/SRT/2022[2014-15]Status: DisposedITAT Surat28 Apr 2023AY 2014-15

Bench: SHRI PAWAN SINGH (Judicial Member)

Section 143(3)Section 147Section 148Section 254(1)Section 54B

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as “NFAC/ Ld. CIT(A)”] dated 08.12.2021 for assessment year 2014-15, which in turn arises out assessment order passed by Income-tax Officer-ward-3(3)(2), Surat/Assessing Officer

SMT. NAYANABEN F. PATEL,SURAT vs. PR. COMMISSIONER OF INCOME TAX, SURAT-1, SURAT

In the result, the grounds of appeal raised by the assessee is allowed,

ITA 102/SRT/2021[2016-17]Status: DisposedITAT Surat17 Apr 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Smt. Nayanaben F. Patel, Pr.C.I.T. 1, Indraprashtha Society, Surat-1, Vs. Nr. Puna Patiya, Magob, Surat. Surat-395010. Pan: Bhrpp 4706 K Appellant Respondednt

Section 143(3)Section 254(1)Section 263Section 54BSection 54F

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Principal Commissioner of Income tax-1, Surat [ in short the ld. Pr.CIT] dated 30/03/2021 passed under Section 263 of the Income Tax Act, 1961 (in short, the Act) for the Assessment Year

ITO, WARD-3(2)(4), SURAT vs. LATE KHUSHMANBHAI CHNDUBHAI PATEL-HUF, L/H. JIGISHA PATEL, SURAT

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 563/SRT/2019[2011-12]Status: DisposedITAT Surat23 Dec 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) I.T.O. Late Khushmanbhai Chandubhai Patel Ward-3(2)(4), (Huf), Vs. Surat. L/H Jigisha Patel, Opp. Nityanandeshwar Mahadev Temple, Nanived, Katargam, Surat-395004. Pan : Aaihp 4025 L Appellant Respondednt

Section 143(3)Section 154FSection 2(14)Section 254(1)Section 263Section 54

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal filed by the Revenue is directed against the order of the learned Commissioner of Income Tax (Appeals)-3, Surat [in short ‘ld. CIT(A)] dated 10/10/2019 for the Assessment Year (A.Y.) 2011-12. The Revenue in its appeal has raised the following grounds of appeal

SUNI DAVIS THAKOLKKARAN,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(6), SURAT, SURAT

In the result, appeal of assessee is dismissed

ITA 548/SRT/2023[2011-12]Status: DisposedITAT Surat29 Dec 2023AY 2011-12

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.548/Srt/2023 (Ay 2011-12) (Hearing In Physical Court) Suni Davis Thakolkkaran Income Tax Officer, Ward- A-35, Narayan Park, Hazira 2(3)(6), Surat, 4Th Floor, Vs Main Road, Ichhapore, Surat- Aayakar Bhavan, Anavil 394510 Business Centre, Adajan- Pan : Adhpt 7419 G Hazira Road, Surat-395009 अपीलाथ"/Appellant ""थ" /Respondent

Section 131Section 143(1)Section 147Section 148Section 254(1)

254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as ‘NFAC/Ld. PCIT’] dated 14.06.2023 for assessment year 2011-12, which in turn arises out of assessment order passed by Assessing Officer passed assessment order under section 143(1) r.w.s

CHAITALI SURIL UDESHI,AHMEDABAD vs. ITO, WARD-3(1)(2), SURAT

In the result, ground no. 3 of the appeal is allowed

ITA 182/SRT/2022[2011-12]Status: DisposedITAT Surat28 Apr 2023AY 2011-12

Bench: Shri Pawan Singh(Virtual Hearing) Chaitali Suril Udeshi, I.T.O., A-902, Samanvay Residency, Opp: Safal Ward-3(1)(2), Vs. Parisar-2, South Bopal Daskroi, Surat. Ahmedabad, Gujarat (India). Pan No. Ahgpd 9813 R Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 143(3)Section 148Section 254(1)Section 54

254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 29/04/2022 for the Assessment Year (AY) 2011-12. The assessee has raised following grounds of appeal