IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1076 of 2024 ==========================================================

THE PRINCIPAL COMMISSIONER OF INCOME TAX 1 Versus MANISH AGARWAL ==========================================================

Appearance:

KARAN G SANGHANI, SENIOR STANDING COUNSEL for the Appellant(s)

No. 1 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 02/12/2025

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1 At the outset, learned Senior Standing Counsel Mr.Karan Sanghani for the appellant, has fairly admitted that the issue is squarely covered in view of the order dated 27.02.2024 passed in Tax Appeal No. 105 of 2024 in case of the present respondent.

2 The brief facts leading to filing of the present tax appeal are as under:

2.1 In this case, the assessee filed his return of income for Assessment Year 2009-10 on 01.08.2009, declaring total income at Rs.2,17,400/-. The return of income of the assessee was processed under section 143(1) of the Income Tax Act, 1961 (for short “the Act”) accepting returned income. Further, the assessment proceedings in