BINAL HIRAL SHAH,VADODARA vs. INCOME TAX OFFICER, WARD 3(1)(2), VADODARA
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Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: Shri Sanjay Garg & Shri Narendra Prasad Sinha
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), [hereinafter referred to as ‘Ld. CIT(A)’], National Faceless Appeal Centre (in short “NFAC”), Delhi dated 20/01/2026 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2017-18. 2. The assessee has raised the following grounds of appeal:
“1. The Learned Commissioner of Income Tax (Appeals) has erred in law and on facts in confirming the addition of Rs. 47,8
The order continues below.
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