In the result, the appeal of the assessee is dismissed
B” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member ITA No. 232 /Ahd/2018 Assessment Year 2012-13 Gujarat Fisheries Central Pr. Commissioner of Co. Operative Association Income Tax-5, Ltd. Sakar-S 2 to 4, Nehru Vs Ahmedabad Bridge Corner, Ashram (Respondent) Road, Ahmedabad PAN: AABAG5675M (Appellant) Assessee by: Shri Jignesh Parikh, A.R. Revenue