KANTIBHAI VELABHAI CHAUDHARI,GANDHINAGAR vs. ITO, WARD 1, GANDHINAGAR, GANDHINAGAR
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Income Tax Appellate Tribunal, SMC” BENCH, AHMEDABAD
Per Rahul Chaudhary, Judicial Member:
These are two appeals filed by the same Assessee against two separate Orders passed by the Commissioner of Income Tax, Appeal ADDL/JCIT(A)-2 Pune [hereinafter referred to as ‘the CIT(A)’] for the Assessment Years 2020-2021 and 2021-2022. Since the issues involved in both the appeals are common and arise from the same factual matrix, both the appeal were heard together and are, therefore, being disposed by way of a common order.
We would first take up ITA No.747/
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