आयकर अपील(cid:547)य अ(cid:876)धकरण Ûयायपीठ रायपुर म(cid:581)।

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.98/RPR/2025 (cid:467)नधा(cid:91)रण वष (cid:91) / Assessment Year : 2011-12 Sudhir Bansal

8, Civic Centre, Bhilai, Dist. Durg-490 006 (C.G.)

PAN: ADBPB3234H ........अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Assistant Commissioner of Income Tax-1(1), Bhilai (C.G.)

……(cid:292)×यथ(cid:568) / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 24.07.2025 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 29.07.2025 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM:

The captioned appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, dated 30.12.2024 for the assessment year 2011-12 as per the grounds of appeal on record.

2. In this case, the assessee has filed both legal grounds as well as grounds on merits. The Ld. Counsel for the assessee submitted that he would assail the legal ground first and if the said legal ground is answered affi