KHUSHALDAS J MEHTA KSHAYA NIVARAN HOSPITAL,BHAVNAGAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1, BARODA, BARODA

The present appeal has been preferred by the Assessee against the Order, dated 26/11/2025, passed by the Commissioner Of Income Tax, (Appeal) Ahmedabad-12 [hereinafter referred to as the ‘CIT(A)’] whereby the Learned CIT(A) had dismissed the appeal against the Assessment Order, dated 12/12/2019, passed under Section 143(3) of the Income Act, 1961 [hereinafter referred to as ‘the Act’] for the Assessment Year 2017-2018. 2. The effective grievance of the Assessee is that the benefit of Section 11(2) of the Act claimed by