आयकर अपील(cid:547)य अ(cid:876)धकरण Ûयायपीठ “एक-सदèय” मामला रायपरु म(cid:581)

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR (cid:302)ी पाथ (cid:91) सारथी चौधर(cid:547), Ûया(cid:467)यक सदèय के सम¢

BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील स.ं /ITA No.593/RPR/2025 (cid:467)नधा(cid:91)रण वष (cid:91) /Assessment Year : 2010-11 Jagdish Kumar Yadav Near Boudh Vihar Near to S.V Public School, Shankar Nagar, Durg-491 001 (C.G.)

PAN: AAKPY0660J .......अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Income Tax Officer-1(1), Bhilai (C.G.)

……(cid:292)×यथ(cid:568) / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 02.02.2026 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 04.02.2026 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, dated 24.09.2025 for the assessment year 2010-11 as per the grounds of appeal on record.

2. The Ld. Counsel for the assessee at the time of hearing has assailed both legal ground as well as grounds on merits. He further submitted that if the said le