ITO 1(3)(1) AHMEDABAD, AHMEDABAD vs. NAVRANGRA GOVINORAMJ HUF, AHMEDABAD

ITA 2506/AHD/2025Status: DisposedITAT Ahmedabad30 July 2026AY 2013-144 pages

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Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Ms. Astha Maniar, AR
Hearing: 22/07/2026Pronounced: 30/07/2026

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the Revenue against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘Ld. CIT(A)’] dated 17/10/2025 passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2013-

14.2.

The Revenue has raised the following grounds of appeal:

“1. Whether the Ld. CIT(A) has erred in law and on facts in deleting the addition of Rs. 1,41,46,600/- (fund advanced by the assessee Rs.73,85,00

The order continues below.

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