In the result grounds of appeal raised by the assessee are allowed

Bench: Shri Pawan Singh(Physical Hearing) Sheelaben D. Italia, I.T.O., 10, Vaibhav Bunglow, City Ward-2(3)(4), Vs. Gymkhana Road, Piplod, Surat. Surat. Pan No. Aacpi 0617 F Appellant/ Assessee Respondent/ Revenue

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 25/04/2023 for the Assessment Year (AY) 2017-18. The assessee has raised following grounds of appeal