vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. 1572/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2015-16 GCK Stock Private Limited cuke The ITO, 135, Everest Vihar, T.N. Mishra Marg, Vs. Ward-1(4), Shyam Nagar Brijlal Pura, Jaipur. Jaipur.

LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACA5560C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Bhupendra Shaha, C.A.

jktLo dh vksjls@Revenue by : Shri Arvind Kumar, CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 24/02/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 06/05/2025 vkns'k@ORDER PER DR. S. SEETHALAKSHMI, J.M.

The present appeal has been filed by the assessee against the order of ld. CIT (A), NFAC, Delhi dated 27.12.2024 passed under section 250 of the I.T. Act, 1961, for the assessment year 2015-16.

2. The assessee has raised the following grounds of appeal :-

“1. In the facts and circumstances of the case and in law, the Assessing Officer erred in passing order u/s 148A[d] r w s 148 r w s 144B a) Mechani