ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(1), AHMEDABAD vs. EPLAST BUILD TECHNO INDUSTRIES LLP, AHMEDABAD
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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 captioned appeals by the Revenue and the corresponding Cross Objections preferred by the assessee are against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-12, Ahmedabad [hereinafter referred to as ‘Ld. CIT(A)’] dated 26/11/2025 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Years (AYs) 2018-19 & 2019-20 respectively. ITA No. 107/Ahd/2026 is taken
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