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2026 Supreme(Online)(ITAT) 3190

INCOME TAX APPELLATE TRIBUNAL (RAJKOT BENCH)
VISHAL NAVINCHANDRA SHAH JAMNAGAR – Appellant
Versus
OFFICE OF THE COMMISSIONER OF INCOME TAX APPEAL BHUBANESWAR – Respondent


IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 482/RJT/2025 Assessment Year: (2013-14)

Vishal Navinchandra Shah Vs. Office of the Commissioner of

101, Bharatiya Palace, Opp. Haria Income Tax, Appeal School, Jamnagar - 361004 Aayakar Bhavan, Rajaswa Vihar-

Bhubaneshwar, Odisa - 751007 (cid:725)ायीलेखासं./जीआइआरसं./PAN/GIR No.: AOZPS4067A (Appellant) (Respondent)

Appellant by : Shri Ankit Savla, Ld. AR Respondent by : Shri Dheeraj Kumar Gupta, Ld. Sr. DR Date of Hearing : 03/02/2026 Date of Pronouncement : 12/02/2026 आदेश / ORDER Per, Dr. Dinesh Mohan Sinha, JM:

Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2013-14, is directed against the order passed by the Learned Commissioner of Income Tax(Appeals), National Faceless Appeal Centre, Delhi dated 23.05.2025, which in turn arises out of an assessment order

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