INCOME-TAX OFFICER, WARD-1(2)(1), AHMEDABAD, AHMEDABAD vs. CHIRAG JITENDRA SHAH, AHMEDABAD
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Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD
Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA
Per Narendra Prasad Sinha, Accountant Member:
The present appeal has been filed by the Revenue against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (hereinafter referred to as “NFAC”), Delhi (hereinafter referred to as “CIT(A)”), dated 19.11.2025 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2020-21. ITA No.56/Ahd/2026 [ ITO vs. Chirag Jitendra Shah] A.Y. 2020-21 - 2 –
The Revenue has raised the follow
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