In the result, all appeals filed by the assessee, are allowed for statistical purposes
Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.237/Srt/2021 (िनधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Vyashkumar Indralal Mishra Income Tax Officer, Dilu Falia, House Of Shri Ward-9, Nr. Vaishali Char Rasta, Nh- Vs. R.C.Patel, Vaghdhara Road, 8, Gidc, Vapi-396195 Dadra & Nagar Haveli, Silvassa-396230 (Ut) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amlpm 3623 N (Appellant ) (Respondent)
220, Income Tax Office, GIDC, Vapi-396195 Nr. Vaishali Char Rasta, NH-8, Vs. GIDC, Vapi-396195 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABVFS4912 K (Appellant ) (Respondent) Assessee by : Shri Lokesh Khadaria, CA. Respondent by : Shri Shaurya Shaswat Shukla– Sr.DR सुनवाई की तारीख/ Date of Hearing : 25/07/2022 घोषणा की तारीख/Date of Pronouncement : 29/07/2022 आदेश