SAMIRBHAI SARMANBHAI MARU,JUNAGADH vs. ITO, WARD-1, JUNAGADH, JUNAGADH
In the result, the appeal of the assessee is partly allowed, in above terms
ITA 734/RJT/2025[2017-18]Status: DisposedITAT Rajkot12 Jan 2026AY 2017-18
Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 734/Rjt/2025 (िनधा"रणवष"/Assessment Year: (2017-18) Samir Sarmanbhai Maru The Ito, Ward – 1, Plot No. 142, Raj Laxmi Park, Opp. Vs. Aayakar Bhavan, Shakti Chambers, Reliance Mall, Nr. Motibaug, Morbi – 363641 Junagadh (Guj) - 362001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Agcpm6848G (अपीलाथ"/Assessee) (""थ"/Respondent) Assessee By : Shri Mehul Ranpura, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 03/12/2025 Date Of Pronouncement : 12/01/2026 Order Per, Dr. Arjun Lal Saini, A.M.:
For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 250Section 68
section 250 of the Income Tax Act,
1961 (hereinafter referred to as “the Act”) by Commissioner of Income-tax
(Appeals), dated 20.08.2025, which in turn arises out of an order passed by the Assessing Officer u/s 143(3) of the Act, on 16.12.2019. 2. Grounds of appeal raised by the assessee are as under:
“1. The grounds of appeal mentioned
