आयकर अपीलीय अिधकरण,अहमदाबाद (cid:8)यायपीठ ‘A’ अहमदाबाद।

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ]

BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.1592/Ahd/2025 Asstt.Year : 2012-13 Shri Rajesh Narendrabhai Patel ITO, Ward-1(2)(2)

Baroda Bolt & Engineering Works Vadodara.

Opp: Lalbaug Atitigruh Pratapnagar Vadodara PAN : ACQPP 6089 C (Applicant) (Responent)

Assessee by : None Revenue by : Shri B.P. Srivastava, Sr.DR सुनवाई क(cid:9) तारीख/Date of Hearing : 06/10/2025 घोषणा क(cid:9) तारीख /Date of Pronouncement: 09/10/2025 आदेश/O R D E R PER MAKARAND V.MAHADEOKAR, AM:

This appeal by the assessee is directed against the order dated

30.06.2025 passed by the Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] for the Assessment Year 2012-13, arising from the assessment order passed under section 143(3) read with section 147 of the Income-tax Act, 1961 [hereinafter referred to as “the Act”] by the Assessing Officer, Ward 1(2)(2), Vadodara [hereinafter referred to as “Assessing Officer or AO”], dated 22.11.2019.

2. Facts of the Case

2.1 The brief facts of the case