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

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD (cid:21)ी टी.आर. सेti(cid:26)ल कु मार, (cid:17)ाियक सद(cid:28) एवं

(cid:21)ी मकरंद वसंत महादेवकर, लेखा सद(cid:28) के सम"।

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BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER &

SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Sl. आयकर अपील सं/ िनधा(cid:16)रण वष(cid:16)/ Appeal(s) by :

No(s) ITA No(s) Assess-

अपीलाथ(cid:21) / (cid:22)(cid:23)थ(cid:21) /

ment Appellants बनाम/vs. Respondents Year(s)

1. 784/Ahd/2013 2003-04 M/s.Munjal Auto The Income Tax Industries Ltd. Officer

187, GIDC Estate Ward-4(1)

Waghodia, Baroda Baroda 391 760 (Assessee) (Revenue)

PAN: AAACG8588 L

2. 2007/Ahd/2007 2004-05 The DCIT By Assessee Circle-4(1),Baroda

3. 1619/Ahd/2008 2005-06 -do-Revenue By Assessee 4. 1382/Ahd/2009 2003-04 -do-Revenue By Assessee 5. 1383/Ahd/2009 2006-07 -do-Revenue By Assessee Assessee by : Ms. Amrin Pathan, AR Revenue by : Shri Waghe Prasadrao, Sr.DR सुनवाई की तारीख/Date of Hearing : 27 /02/2025 घोषणा की तारीख /Date of Pronouncement: 25 /03/2025 आदेश/O R D E R PER BENCH:

These appeals, filed by the assessee and the revenue, pertain to Assessment Years (AYs) 2003-04 to 2006-07 and aris