In the result, the appeal of the revenue is dismissed
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr
152-P, Ferozepur. [PAN:-AARPM5393F] (Appellant) (Respondent) Sh. Ashray Sarna, CA Appellant by Respondent by Sh. Sunil Gautam, CIT. DR 16.12.2025 Date of Hearing Date of Pronouncement 15.01.2026 ORDER Per: Udayan Dasgupta, J.M.: Both these appeals are filed by the revenue against the orders of ld. CIT (A), NFAC, Delhi, passed u/s 250 of the Income Tax Act, 1961,( henceforth