2025 (2) TMI 1906

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.... by the assessee is directed against the order of the National Faceless Assessment Centre / Commissioner of Income tax (Appeals) ["CIT(A)" for short] dated 20.09.2024 having DIN & Order No.ITBA/APL/S/250/2024-25/1068887775(1) for the assessment year 2022-2023. 2. Briefly, the facts of the case are that the assessee is an individual deriving income from salary. The return of income for the asses....

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....nce on the judgment of the Hon'ble Patna High Court in the case of Purnendu Shekhar Sinha v. Union of India (2024) 159 taxmann.com 746 (Patna). When the appeal was called, none appeared on behalf of the assessee, despite due service of notice. Therefore, I proceed to dispose of this appeal on merits after hearing the learned Senior DR. 5. I have heard the learned Senior DR and perused the mater....