IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 183/RJT/2023 (Assessment Year: 2018-19)

(Hybrid Hearing)

Rajkot District Co. op. Milk Vs. National Faceless Appeal Producers Union Ltd., Centre, C/o. Rajkot Dairy, Dudh Sagar Delhi Marg, Rajkot-360003 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAR3262Q ( अपीलाथ(cid:568)/Appellant) (

(cid:292)×यथ(cid:568)

/Respondent)

आयकर अपील सं./ITA No. 166/RJT/2023 (Assessment Year: 2018-19)

(Hybrid Hearing)

Assistant Commissioner of Income Vs. Rajkot District Co.op. Milk Tax, Producers Union Ltd., Circle-2(1), C/o. Rajkot Dairy, Dudh Rajkot Sagar Marg, Rajkot-360003 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAR3262Q ( अपीलाथ(cid:568)/Appellant) (

(cid:292)×यथ(cid:568)

/Respondent)

(cid:467)नधा(cid:91)(cid:464)रतीक(cid:551)ओरस/े Appellant by : Shri D. M. Rindani, AR /Respondent by : Shri Shramdeep Sinha, CIT DR राजèवक(cid:551)ओरसे

सुनवाई क(cid:551) तार(cid:547)ख/ Date of Hearing : 21/10/2024 घोषणाक(cid:551)तार(cid:547)ख/Date of Pronouncement : 20/01/2025 आदेश/ORDER PER DINESH MOHAN SINHA, JM:

Captioned cross appeals filed by the Assessee and the R