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 सं./ITA No.830/RPR/2025 (cid:467)नधा(cid:91)रण वष (cid:91) /Assessment Year : 2018-19 Firoj Alam H. No.0, Hathkhoj, Indira Nagar, Bhilai-490 026 PAN: BGMPA0920J .......अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Income Tax Officer-2(1).

Bhilai (C.G.)

……(cid:292)×यथ(cid:568) / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing :19.02.2026 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement :19.02.2026 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 29.10.2025 for the assessment year 2018-19 as per the grounds of appeal on record.

2. In this case, the assessee has raised both grounds on merits as well as legal grounds through additional grounds of appeal. At the very outset, the Ld. Counsel assailed ground No.2 of additional grounds