In the result, the appeal filed by the assessee is partially allowed
Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 996 & 1051/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2013-14 & 2014-15 Baroda Citizen Community Co-Op. Credit I.T.O, Society Ltd., Vs. Ward-1(2)(2), 203, 2Nd Floor, Baroda. Ivory Terrace, R.C. Dutt Road, Vadodara.
E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned two appeals have been filed at the instance of the Assessee for the different assessment years against the separate orders of the Learned Commissioner of Income Tax (Appeals)-5, Vadodara, arising in the matter of assessment order passed under s. 143(3) of the Income Tax Act, 1961 (here-in- after