ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. SHRI ASHPAQUE MDSHAFI MOTIWALA, SOLAPUR
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Income Tax Appellate Tribunal, PANAJI BENCH “DB”, PANAJI – VIRTUAL COURT
Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE
PER VINAY BHAMORE, JM: These appeals filed by the Revenue are directed against the separate orders dated 25.04.2025 passed by Ld. CIT(A)-2, Panaji [‘Ld. CIT(A)’] for the assessment years 2018-19 and 2021-22 respectively.
Since the facts are identical and both the appeals were heard together, therefore, we proceed to dispose of the same by this common order.
First, we shall take up the appeal in ITA No.183/PAN/2025 for A.Y. 2018-19 for adjudication as the lead case. ITA No.183/PAN/2025, A.Y. 2018-19 :
The Revenue has raised the following grounds of appeal :- “1. Whether, on the facts and in the circumstances of the case
The order continues below.
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