INCOME TAX APPELLATE TRIBUNAL (AHMEDABAD BENCH)
Shri Ramit Kochar, AM, Shri T.R. Senthil Kumar, JM
Dared Seva Sahkari Assessment Unit, Mandali Ltd., Dared, Bhavnagar – Appellant
Versus
Jashonath Chowk, Nakubaug, Bhavnagar – Respondent
| Table of Content |
|---|
| 1. facts of the case and assessments initiated. (Para 1 , 2 , 3) |
| 2. arguments presented by counsel regarding deductions. (Para 4 , 5) |
| 3. the court's reasoning and legal standards applied. (Para 6) |
| 4. final conclusion rendered by the court. (Para 7 , 8 , 9 , 10) |
आदेश/ORDER
PER : RAMIT KOCHAR, ACCOUNTANT MEMBER:-
These two appeals in ITA Nos. 884 & 885/Ahd/2024 for assessment years 2018-19 & 2019-20 respectively, both filed by the assessee before Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad has arisen from the separate appellate orders both dated 28.03.2024 passed by Ld. CIT(A), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 vide DIN & Order No. ITBA/NFAC/S/250/2023-24/1063573997(1) and ITBA/NFAC/ S/250/2023-24/1063574322(1) for assessment year 2018-19 and 2019-20 respectively , which in turn has arisen from the separate assessment order(s) firstly dated 29.03.2023 passed by learned Assessing Officer u/s 147 read with Section 144B for assessment year 2018-19 & secondly dated 09-01-2024 passed by the Assessing Officer u/s. 147 r.w.s. 144B of the Income-tax Act 1961 for assessment year 2019-20.Since both these appeals raises similar issues, they were heard toge
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