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. 514/JPR/2025 fu/kZkj.k o"kZ@

Assessment Years : 2012-13 Brand India Real Estate Pvt. Ltd. cuke Income Tax Officer, 262, C Block Malviya Nagar, Jaipur. Vs. Ward-6(1), . Jaipur.

LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCP7925K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Siddharth Ranka, Adv. &

Ms. Satwika Jha, Adv.

jktLo dh vksjls@Revenue by : Shri Dharam Singh Meena, JCIT lquokbZ dh rkjh[k@Date of Hearing : 12/08/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 29/09/2025 vkns'k@ORDER PER: DR. S. SEETHALAKSHMI, J.M.

This is an appeal filed by the assessee against the order of ld. CIT (A), National Faceless Appeal Centre (NFAC), Delhi, dated 08.01.2025 passed under section 250 of the I.T. Act, 1961, for the assessment year 2012-13. The said order of the ld. CIT (A), NFAC arises against the order 21.11.2019 passed under section 147/143(3) of the Income Tax Act, 1961 by ITO Ward 6(1), Jaipur.

2. The a