K.ABDUL VAHEED,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

250 of the Act. The learned Commissioner of Income tax (Appeals) has made conclusions in the nature of Ipse Dixit that too without the support of discernible reasons and hence the appellate order stands to be set aside. This view is supported by the decision contained in Sohan Raj Khanted Guvanthraj

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K