Mahesh Prasad Singh, ... vs Income Tax Officer 1, Ambikapur, ... on 2 April, 2025
In view of aforesaid facts and circumstances, respectfully following the
aforesaid decision in the case of Brajesh Singh Bhadoria (supra), the matter
is restored back to the file of Ld. CIT(A) for denovo adjudication, within a period
of 3 months from the receipt of this order.