SHIRISHKUMAR JAYANTILAL PATEL,GANDHINAGAR vs. THE I.TO. WARD-4, GANDHINAGAR, GANDHINAGAR

ITA 1976/AHD/2026Status: DisposedITAT Ahmedabad30 July 2026AY 2017-184 pages

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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Mehul K. Patel, Advocate, Shri Amit Pratap Singh, Sr. D.R
For Respondent: Shri Amit Pratap Singh, Sr. D.R
Hearing: 14/07/2026Pronounced: 30/07/2026

Per Sanjay Garg, Judicial Member:

The present appeal has been filed by the assessee 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 03.04.2024 passed under Section 250 of the Income Tax Act, 1961 (hereinafter

ITA No.1976/Ahd/2026 [Shirishkumar Jayantilal Patel vs. ITO] A.Y. 2017-18 - 2 –

referred to as the “Act”) and relates to Assessment Year (A.Y.) 2017-18. 2. The assessee has raised the following G

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