2025 (9) TMI 1864

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....a, Addl.CIT ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the assessee challenging the impugned order dt. 11.03.2025 passed under section 250 of the Income Tax Act, 1961 ('the Act'), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2017-18. 2. Ld. AR has filed an application for seeking permission to raise additional ground of....

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....aid ground is admitted to be heard on merits. 4. Since the assessee has raised legal ground thereby challenging the validity of notice in question therefore I have decided to take this issue firstly as it goes to the roots of the case. 5. At the very outset it is an admitted fact that the alleged income in the present case is of Rs. 36,03,504/- i.e less than Rs. 50 lakhs therefore as per pro....