ITO 23(2)(4), MUMBAI vs KANJI DEVA PATEL, MUMBAI

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: SHRI SANJAY ARORA, AM & SHRI PAWAN SINGH, JM

For Appellant: Ms. Arju Garodia, Shri Subodh Ratnaparakhi

For Respondent: Shri Subodh Ratnaparakhi

O R D E R Per Sanjay Arora, A. M.: This is an Appeal by the Revenue directed against the Order by the Commissioner of Income Tax (Appeals)-19, Mumbai (‘CIT(A)’ for short) dated 03.4.2013, allowing the Assessee’s appeal contesting its assessment u/s.143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the assessment year (A.Y.) 2005-06 vide order dated 26.12.2007.

ITO 23(2)(4), MUMBAI vs. KANJI DEVA PATEL, MUMBAI