M.NEXT NATURALS LLP,AHMEDABAD vs. INCOME TAX OFFICER WARD 4(1)(1), AHMEDABAD

ITA 1088/AHD/2026Status: DisposedITAT Ahmedabad30 July 2026AY 2024-253 pages

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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: Shri Sanjay Garg

For Appellant: Shri Bhavik Nagori, AR
Hearing: 23/07/2026Pronounced: 30/07/2026

The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), ADDL/JCIT(A)-11, Mumbai [hereinafter referred to as ‘Ld. CIT(A)’] dated 28/01/2026 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2024-

25.2.

The assessee has raised the following grounds of appeal:

“1. The Ld. CIT Appeals has erred in law and in facts by confirming addition of Rs. 10,91,320/- of refund received on account of IGST refund as income of assessee even though Input tax credit paid for payment of IGST was never

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