2025 (3) TMI 1952

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....CIT, Sr. DR ORDER PER BENCH : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), ADDL/JCIT(A)-1, Vadodara [hereinafter referred to as "the Ld. CIT(A)"] vide order no. ITBA/APL/S/250/2024-25/1070191734(1) dated 08.11.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for AY 2020-21. 2. Shri Anki....

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....he Ld. Sr. DR vehemently supported the orders of the Assessing Officer and the Ld. CIT(A). It was the submission that the issue can be restored to the file of the Assessing Officer for further verification. 5. We have considered the rival submissions. Obviously, the appeal is against the order passed u/s. 143(1). Consequently, the issues cannot be sent back to the Assessing Officer for verifica....