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Facts
The complete facts of the case are not available from the provided single page of the judgment. This page contains the concluding remarks and the order details.
Held
The specific reasoning and detailed holdings are not available from this partial judgment. However, the tribunal concluded that the appeals filed were allowed.
Key Issues
The key legal issues are not discernible from the provided single concluding page of the judgment.
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In the result, appeals are allowed.
(Order pronounced in the open court on 23.05.2025) Sd/- Sd/- (BIJAYANANDA, PRUSETH) (SAKTIJIT DEY) Accountant Member Vice President Mumbai: Dated : 23.05.2025 Aks/- Copy of the Order forwarded to : 1. The Applicant 2. The Respondent 3. The CIT(A) 4. CIT - concerned 5. DR, ITAT, Mumbai 6. Guard File BY ORDER,