INCOMETAX OFFICER, WARD-3(1), VISAKHAPATNAM vs. SURENDRA NATH GUBBALA, VISAKHAPATNAM
ITA 482/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2020-21
Bench: Us:
Section 143(3)Section 144BSection 48
144B of the Income Tax Act, 1961 (for short “the Act”) dated 20.09.2022 for A.Y. 2020-21. The revenue has assailed the impugned order on the following grounds of appeal before us:
“1. The order of the Ld. CIT(A), National Faceless Assessment Centre
(NFAC) is erroneous both on facts and in law.
2.1. The Ld. CIT(A) erred
