ASHISH VAID,MUMBAI vs. ITO 3(1) (1) , MUMBAI
In the result, ground no. 1 of the appeal is allowed
ITA 2140/MUM/2021[2017-18]Status: DisposedITAT Mumbai27 Jun 2022AY 2017-18
Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am National Faceless Appeal Ashish Vaid Centre (Nfac), 115, Maker Chambers Iii, Delhi Nariman Point, Vs. Ito 3(1)(1)Aayakar Bhavan, Mumbai-400 021 M.G. Road, Mumbai-400 020 (Respondent) (Appellant) Pan No.Aacpv7792A Assessee By : Shri Fenil Bhatt, Ar Revenue By : Shri Mehul Jain, Sr. Ar Date Of Hearing: 02.06.2022 Date Of Pronouncement : 27.06.2022
For Appellant: Shri Fenil Bhatt, ARFor Respondent: Shri Mehul Jain, Sr. AR
Section 139(1)Section 143(1)Section 250Section 36(1)(va)
earlier years but strangely the NFAC dismissed the appeal of the assessee holding that it is a case of deduction under Section 37(1)(va) of the Act.
09. The learned Departmental Representative supported the order of the lower authorities and submitted that if there is an error