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VB Layout ITO MSRS Nagar Bangalore South Vs. Ward-4(3)(1) Bangalore 560 076 Bangalore PAN NO : AKKPM3228N APPELLANT RESPONDENT Appellant by : Shri Siddesh N. Gaddi, A.R. Respondent by : Shri Narendra Kumar Naik, D.R. Date of Hearing : 30.04.2024 Date of Pronouncement : 30.04.2024 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed against