Adhyam Buildwell Pvt. Ltd. Vs ITO, Ward-9(1), NFAC

Parties Involved

Facts Summary

This is an appeal filed by Adhyam Buildwell Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 for Assessment Year 2014-15. None appeared on behalf of the assessee, and Shri Sandip Sengupta, Addl. CIT, Sr. DR appeared on behalf of the revenue. The assessee did not represent its appeal before the Ld. CIT(A). The assessee raised several grounds of appeal, including errors i…

Legal Issues

• 1. Whether the order passed by the Assessing Officer is opposed to law and the principle of natural justice.
• 2. Whether the 148 notice issued is null and void due to violation of CBDT circular no 19/2019.

Precedents Relied Upon

Judgment Outcome