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Section 692 Section 133A2

THE ACIT, CENTRAL CIRCLE-2(4), AHMEDABAD vs. DARSHANBHAI MANUBHAI PATEL, AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 69/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad05 Apr 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Aarsi Prasad, CIT-DRFor Respondent: Shri Hardik Vora, A.R

Section 133ASection 292CSection 69

section 292C of the I.T. Act. 3. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) ought to have upheld the order of the AO. ACIT vs. Darshanbhai Manubhai Patel Asst.Year –2017-18 - 2– 4. It is, therefore, prayed that the order of Ld. CIT(A) be set aside and that