vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk

0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 788/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2016-17 Shree Auro Iron Limited, cuke Principal Commissioner of

11, Dudu Bagh, Vs. Income-tax-I, Loha Mandi S.C. Link Road, Jaipur.

Jaipur.

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PAN/GIR No. AAECS 0826 R vihykFkhZ@ Appellant izR;FkhZ@

Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Pravin Saraswant, CA jktLo dh vksj ls@ Revenue by : Mrs. Alka Gautam, CIT DR lquokbZ dh rkjh[k@ Date of Hearing: 23/01/2025 ?kks"k.kk dh rkjh[k@Date of Pronouncement: 12/03/2025 vkns'k@

ORDER PER DR. S. SEETHALAKSHMI, J.M.

The present appeal has been filed by the assessee against the order of ld.

PCIT, Jaipur-1 dated 28.03.2024 passed under section 263 of the I.T. Act, 1961, for the assessment year 2016-17. The assessee has raised the following grounds of appeal :-

1. That on the facts and in the circumstances of the case, the ld. PCIT grossly erred in passing an order u/s 263 of the Act, ignoring the detailed submissio