Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.66/Rjt/2025 & C.O. No. 10/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2016-17 Deputy Commissioner Of Income Sanjay Gulabrai Kundalia बनाम Tax, Jamnagar Khambhaliya Circle-1, Vs. Highway, Sikkarpatiya, Jamnagar Sikka, Jamnagar Pan: Acypk3888Q Sanjay Gulabrai Kundalia Jamnagar Khambhaliya Vs. Deputy Commissioner Of Income Tax, Highway, Sikkarpatiya, Circle-1, Jamnagar Sikka, Jamnagar Pan: Acypk3888Q (अपीलाथ"/Appellant/Respondent) : (""यथ"/Respondent/Cross Objector) "नधा"रती क" ओर से/Assessee By : Shri K.D. Sheth, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 30/06/2025 घोषणा क" तार"ख /Date Of Pronouncement : 18/09/2025 Order Per: Dr. Arjun Lal Saini: Captioned Appeal Filed By The Revenue & Cross Objection Filed By The Assessee, Pertaining To Assessment Year (Ay) 2016-17, Are Directed Against The Common Orders Passed By The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi [In Short ‘Ld. Cit(A)/Nfac’], Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Dated 10.12.2024, Which In Turn Arises Out Of An Dcit Vs.Sanjay Gulabrai Kundalia

section 133(6) of the Act, the respective parties filed the confirmations before the assessing officer. The assessee also filed the bank statement before the assessing officer. The assessee also submitted before the assessing officer, that most of the transactions are through account payee cheques and also stated the in appropriate cases TDS