ITO 33(2)(2), MUMBAI vs SMT. KARISHMA SUMEET MEHTA, MUMBAI

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: HON’BLE SHRI C.N. PRASAD, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri R. Bhoopathi – Ld. DR

सुनवाई की तारीख/ : 05/12/2019 Date of Hearing घोषणा की तारीख / : 05/12/2019 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by revenue for Assessment Year [in short referred to as ‘AY’] 2012-13 contest the order of Ld. Commissioner of Income- Tax (Appeals)-45, Mumbai, [in short referred to as ‘CIT(A)’], Appeal No. CIT(A)-45/ITO-33(2)(2)/ITA-140/2015-16 dated 10/07/2018. It is evident from grounds of appeal that the sole issue that arises for our

ITO 33(2)(2), MUMBAI vs. SMT. KARISHMA SUMEET MEHTA, MUMBAI