आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad (cid:302)ी रवीश सूद, माननीय Ûया(cid:467)यक सदèय एवं (cid:302)ी मधुसूदन साव(cid:875)डया, माननीय लेखा सदèय SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1544/Hyd/2025 ((cid:467)नधा(cid:91)रणवष/(cid:91) Assessment Year:2019-20)

Ankit Jain, VS. Asst. Commissioner of Income Goshamahal, Tax, Central Circle-1(2), Hyderabad. Hyderabad.

PAN: AGWPA4459K (अपीलाथ(cid:568)/ Appellant) ((cid:292)×यथ(cid:568)/ Respondent)

आयकरअपीलसं./I.T.A. No.1545/Hyd/2025 ((cid:467)नधा(cid:91)रणवष/(cid:91) Assessment Year:2020-21)

Ankit Jain, VS. Dy. Commissioner of Income Goshamahal, Tax, Central Circle-1(2), Hyderabad. Hyderabad.

PAN: AGWPA4459K (अपीलाथ(cid:568)/ Appellant) ((cid:292)×यथ(cid:568)/ Respondent)

: Shri KA Sai Prasad, CA करदाताका(cid:292)(cid:467)त(cid:467)न(cid:876)ध×व/

Assessee Represented by : Shri Aluru Venkata Rao, Sr. AR राजèवका(cid:292)(cid:467)त(cid:467)न(cid:876)ध×व/

Department Represented by : 21/01/2026 सुनवाईसमाÜतहोनेक(cid:551)(cid:467)त(cid:876)थ/

Date of Conclusion of Hearing : 30/01/2026 घोषणा क(cid:551)