2025 (3) TMI 1806

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....nted : Shri Ashok Kumar Suthar, Sr.D.R. ORDER This appeal is filed by the Assessee as against the appellate order dated 09.10.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2020-21. 2. The assessee has raised the following grounds of appeal: 1. The Ld Addl JCIT A grossly erred on facts and in law in ....

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.... the invalid Gazette Notification No 50588 E dated 31 05 2002 issued by CBDT effective 01 04 1998. 4. Your appellant crave leave to add amend any ground of appeal. 3. At the outset I find that the adjustment u/s. 143(1)(a) of the Act has been made without issuance of notice of adjustments statutorily required to be given u/s.143(1)(a) of the Act before making the adjustments. 4. The....

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.... (4) Order of Hon'ble ITAT Ahmedabad dated 27/11/2024 in ITA No 940/AHD/2024 for AY: 2020-21 in the case of Satishchandra Hiralal Berawala v DCIT, Circle 2(1)(1), Vadodara. 5. For the sake of ready reference, I am reproducing the relevant extract of the order in the case of Arham Pumps Vs. DCIT in ITA No.206/Ahd/2021 dated 27.04.2022, wherein it was held as under: .....8. On....