ITAT Remands Case as Validity of Section 148 Notice Depends on Issue Pending Before SC

ITO Vs Piyush Tushar Paralikar (ITAT Nagpur)  The Revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT), Nagpur, against the order of the Commissioner of Income Tax (Appeals)/NFAC dated 03.06.2024 for Assessment Year 2018-19. The appeal arose from an assessment order passed under Sections 147, 144, and 144B of the Income Tax Act, 1961. The Revenue challenged the CIT(A)’s decision on several grounds, including the admission of additional evidence, deletion of an addition of Rs. 6,30,000, deletion of an addition of Rs. 1,20,47,620, admission of an additional ground relating ...