आयकर अपीलीय अिधकरण, राजकोट (cid:586)ायपीठ, राजकोट।

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.670/RJT/2025 िनधा१रणवष१ /Assessment Year: 2014-15 Giants (Gandhidham) Owners Income Tax Officer Association बनाम Ward-1, Gandhidham Gandhidham Kutch, Kutch, Vs. Income Tax office, Plot No. 32, Gujarat – 370201 Sector No. 3, Near IFFCO C/o. Sarda & Sarda, Sakar, 1^st Floor, Colony, Gandhidham., Dr. Radha-Krishnan Road, Gandhidham Gujarat 370201 Opp. Rajkumar College, Rajkot, Gujarat - 360001 PAN: AAEAG8503F (अपीलाथ५/Assessee) : (ঋ(cid:529)थ५/Respondent)

िनधा१ौरती की ओर से/Assessee by : Shri Vimal Desai, Ld.AR राज(cid:738) की ओर से/Revenue by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 23/02/2026 घोषणा की तारीख/Date of Pronouncement : 21/04/2026 ORDER Per, Dr. Arjun Lal Saini, AM:

The present appeal has been filed by the assessee, against the order passed by the Learned Commissioner of Income Tax, Appeal, ADDL/JCIT (A)-10, Mumbai [hereinafter referred to as “CIT(A)”] dated 28.08.2025, arising in the matter of assessment order passed u/s.14