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INCOME TAX APPELLATE TRIBUNAL (JAIPUR BENCH)
RATHOD KAMLESH JAYANTBHAI, J
M/s Shivcharanlal Satyanarayan – Appellant
Versus
National Faceless Assessment Unit – Respondent
| Table of Content |
|---|
| 1. facts surrounding the assessee's appeal (Para 1 , 3) |
| 2. arguments challenging the assessment order (Para 2 , 4 , 6) |
| 3. observations made by the learned cit(a) (Para 7 , 8) |
| 4. final ruling on the validity of the assessment (Para 9 , 17) |
| 5. court's analysis on the invocation of provisions (Para 10 , 12) |
ORDER
PER: RATHOD KAMLESH JAYANTBHAI, AM
In this appeal the above-named assessee challenges the order of the learned National Faceless Appeal Centre, Delhi dated 03/10/2024 [ for short CIT(A)] which relates to the assessment year 2021-22. The said order of the ld. CIT(A) arises because the assessee has challenged the assessment order dated 21.12.2022 passed under section 143(3) r.w.s. 144B of the Income Tax Act, 1961 [ for short “Act”] by National Faceless Assessment Unit [ for short AO ].
2. The assessee has assailed the present appeal on the following grounds: -
1. That the Ld. AO has erred in law as well in facts in passing order u/s. 143(3) r.w.s 144B of IT Act.
2. That both the lower authorities have erred in law as well in facts in invoking/sustaining rejection of books of Accounts u/s 145(3) of the Act.
3. That both the lower authorities have erred in law as well in f
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