2026 (4) TMI 464

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....s appeal vide I.T.A. No.169/JBP/2024 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated 29.05.2024 (DIN & Order No.ITBA/NFAC/S/250/2024-25/1065217166(1) of Commissioner of Income Tax (Appeals) ["CIT(A)" for short]. (B) In this case, assessment order dated 13.09.2021 was passed by the Assessing Officer ("AO", for short) u/s 147 read with section 144....

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.... assessment order was passed without affording sufficient opportunity to the assessee to explain the facts of the case. The learned A.R. further submitted that assessee's business affairs were being looked after by the assessee's husband, who was suffering from a serious kidney ailment and, after prolonged medical treatment, expired on 05.10.2017. It was also contended that the Ld. CIT(A) confirme....