IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI. SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI. GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 2813/MUM/2024 Assessment Year: 2017-18 Rakesh Natwarlal Patel, Income-tax Officer, A-204, Kanak Palace, Ward-23(3)(5), Virat Nagar, PP Marg, Mumbai Virar, Thane – 401303, Vs.

Maharashtra (PAN : AKUPP5064H)

(Appellant) (Respondent)

ITA No. 2814/MUM/2024 Assessment Year: 2017-18 Rakesh Natwarlal Patel, Assistant Commissioner of A-204, Kanak Palace, Income Tax, Virat Nagar, PP Marg, Central Circle - 7(1), Virar, Thane – 401303, Vs. Mumbai Maharashtra (PAN : AKUPP5064H)

(Appellant) (Respondent)

ITA No. 3059/MUM/2024 Assessment Year: 2017-18 Deputy Commissioner of Rakesh Natwarlal Patel, Income Tax, A-204, Kanak Palace, Central Circle - 7(1), Virat Nagar, PP Marg, Mumbai Vs. Virar, Thane – 401303, Maharashtra (PAN : AKUPP5064H)

(Appellant) (Respondent)

Present for:

Assessee : Shri Anadi Varma and Ms. Komal Trivedi Revenue : Smt. Sanyogita Nagpal, CIT DR Date of Hearing : 08.01.2025 Date of Pronouncement : 07.04.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

Appeals in ITA No.2813/Mum/2024 filed by assessee and cross appeals filed by as