Income Tax Appellate Tribunal

The Commissioner of Income-Tax (Appeals) is the first appellate authority and the Income Tax Appellate Tribunal (ITAT) is the second appellate authority. Appeal to the ITAT can be filed by any of the aggrieved party either by the taxpayer or by the Assessing Officer.The ITAT is constituted by the Central Government and functions under the […]

ITA. No. 387/JP/2022 PER: RATHOD KAMLESH JAYANTBHAI, AM These two appeals are filed by the assessee aggrieved from the order of the National Faceless Appeal Centre, Delhi [ Here in ITA Nos. 387 & 388/JP/2022 Pramod Kasliwal, Jaipur vs. ITO, Jaipur after referred as NFAC ] for the assessment year 2017-18 dated 02/09/2022 which is arising out of