2025 (12) TMI 282

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.... Kaur, Addl. CIT, Sr.DR ORDER PER RAJPAL YADAV, VP  The assessee is in appeal before the Tribunal against the order of the ld. Commissioner of Income Tax (Appeals) [in short 'the CIT (A)'] dated 28.02.2025 passed for assessment year 2018-19. 2. The grievance of the assessee is that ld.CIT (Appeals) has erred in upholding the order of AO passed u/s 201(1A) of the Income Tax Act, 19....