CIT(A) Order Set Aside as Advance Tax Requirement Misapplied in Loss Case

Creative Realmart Pvt Ltd Vs ITO (ITAT Jaipur)

The assessee, Creative Realmart Pvt. Ltd., filed an appeal against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (CIT(A)), Delhi, for the assessment year 2014-15. The appeal challenged the reopening of assessment under Section 147 and the issuance of notice under Section 148 by the Assessing Officer (AO), arguing that the proceedings were based on incorrect reasons, time-barred, and lacked prior approval from the specified authority. The assessee also contended that the CIT(A) wrongly dismissed

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