Bench: Shri B.M. Biyani & Shri Paresh M Joshi
246A of the Act before the Ld. CIT (A) who by the “Impugned Order” has dismissed the first appeal of the Assessee on the Page 2 of 9 SHAILESH KALWADIA (HUF) ITA No. 464/Ind/2025 & 160/Ind/2026 - A.Y.2013-14 grounds & reasons stated therein. The core grounds & reasons for the dismissal of the first appeal were as under:- “Submission of the appellant