IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. SUBHASH MALGURIA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2009-10 M/s Sarjoo Prasad Rajpat vs. ITO-1(1)(4), PAN:AAFFS5661Q

55/15, Kahoo Kothi, Kanpur 16/69/ Kanpur (Appellant) (Respondent)

Assessee by: Sh. Pradeep Kumar Sahgal, Advocate Revenue by: Sh. Deepak Yadav, DR Date of hearing: 02.06 .2025 Date of pronouncement: O2 4R. 0D7 E.2 0R2 5 PER NIKHIL CHOUDHARY, A.M.:

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This is an appeal filed by the assessee against the orders of the ld. CIT(A), NFAC under section 250 of the Income Tax Act, 1961 dated 13.03.2024 wherein the ld. CIT(A) has dismissed the appeal of the assessee against the order under section 154 passed“ 1b.y T thhaet ltdh.e A oOrd oenr i2n5 a.0p4pe.2a0l 1pa8s. sTehd eb yg rtohue nLdds C oITf (aAp)p, NeaFlA aCr ies absa du nind elarw:- and facts and deserves to be quashed by allowing the appeal.

2. That the Ld. CIT(A), NFAC under the facts and circumstances of the case has erred in law and in facts, in upholding the order of Ld. AO in rejecting the application made under section 154 of the Act.

3. That on the facts and in the circumstances of the case of the appellant, the L