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 RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.348/RPR/2023 (cid:467)नधा(cid:91)रण वष (cid:91) / Assessment Year: 2014-15 Rahul Bajpai Idgah Chowk, Bilaspur Chhattisgarh-495 001 PAN: AEXPB4410L .......अपीलाथ(cid:568) / Appellant बनाम / V/s.

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

……(cid:292)×यथ(cid:568) / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri S.L Anuragi, CIT-DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 09.01.2025 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 20.01.2025 आदेश / ORDER PER RAVISH SOOD, JM:

The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 27.09.2023, which in turn arises from the order passed by the A.O under Sec.143(3) r.w.s. 147 of the Income-tax Act, 1961 (in short ‘the Act’) dated 30.12.2019 for the assessment year 2014-15. The assessee has assailed the impugned order on the following grounds o