आयकर अपीलीय अिधकरण, अहमदाबाद (cid:17)ायपीठ “सी“,अहमदाबाद ।

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (cid:22)ी टी.आर. सेti(cid:26)ल कु मार, (cid:17)ाियक सद(cid:28) एवं

(cid:22)ी मकरंद वसंत महादेवकर, लेखा सद(cid:28) के सम"।

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BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.264/Ahd/2019 िनधा(cid:15)रण वष(cid:15) /Assessment Year : 2015-16 Mr. Jobanji Thakor The ITO F-40, Abugiri Society बनाम/ Ward-3(2)(2)

v/s.

Tal. Daskroi, Jagatpur Ahmedabad Ahmedabad – 382 470 (cid:19)थायी लेखा सं./

PAN: AKNPT 2930 M (अपीलाथ%/ Appellant) (&’ यथ%/ Respondent)

Assessee by : Shri Mehul K. Patel, AR Revenue by : Shri A.P. Singh, CIT-DR सुनवाई की तारीख/Date of Hearing : 19 /02/2025 घोषणा की तारीख /Date of Pronouncement: 26 /02/2025 आदेश/O R D E R PER MAKARAND V. MAHADEOKAR, AM:

This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals)-3, Ahmedabad [hereinafter referred to as “CIT(A)”] dated 28.12.2018, confirming the assessment order dated 29.12.2017 passed by the Assessing Officer [hereinafter referred to as “AO”] under Section 143(3) of the Income Tax Act, 1961 [hereinafte