JAGRUTIBEN MANISHBHAI TRIVEDI,AHMEDABAD vs. ITO WARD 6(1)(1), AHMEDABAD
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Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD
Before: SHRI SANJAY KUMAR & SHRI GANGADHAR PANDA
PER GANGADHAR PANDA – ACCOUNTANT MEMBER:
Both appeals filed by the same assessee are directed against the separate orders dated 21.08.2025 passed by the Ld. Commissioner of Income Tax (Appeals) (hereinafter referred to as the “Ld. CIT(A)”), National Faceless Appeal Centre, Delhi [in short “NFAC”], for the Assessment Years 2012-2013 arising out of the assessment order dated 31.10.2019 passed under section 144 r.w.s. 147 of the Income Tax Act, 1961 (“the Act”), and for the Assessment Year 2017-2018 arising out of the assessment order dated 29.11.2019 passed under section 144 of the Income-tax Act, 1961 (“the Act”) respectively.
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