ARUN GOKALDAS BHANKHAR,AHMEDABAD vs. INCOME TAX OFFICER,WARD7(2)(1), AHMEDABAD
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Income Tax Appellate Tribunal, SMC” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE- & SHRI RAHUL CHAUDHARY
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:
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The captioned two appeals have been filed by the Assessee against the orders passed by the learned Addl/Jt. Commissioner of Income Tax (Appeals)-5, Chennai vide orders dated 19.02.2026 & 18.02.2026 for the Assessment Years 2020-21 and 2021-22. Since the issues involved in both the appeals are common and identical, we extract the grounds of appeal raised in ITA No.676/Ahd/2026 for Assessment Year 2020-21 for the purpose of adjudication. The decision rendered in the said appeal shall apply mutatis mutandis to the other appeal bearing ITA No. 677/Ahd/2026 for Assessment Year 2021-22. ITA Nos.676-677/Ahd/20
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