CIT(A) referenced wrong facts and findings: ITAT directs Fresh Adjudication

Raythara Sahakari Sangha Ltd. Vs ITO (ITAT Bangalore)

In a recent ruling, the Income Tax Appellate Tribunal (ITAT) Bangalore addressed the appeals filed by Raythara Sahakari Sangha Ltd. against orders from the National Faceless Assessment Centre (NFAC), Delhi. The appeals pertain to assessments for the assessment years 2018-19 and 2020-21, with orders dated June 10, 2024, and June 3, 2024, respectively.

The assessment for the year 2018-19 was framed under section 143(3) of the Income Tax Act, incorporating provisions from sections 143(3A) and 143(3B). The Assessing Officer (

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