LIGI BIJU KODDASARY,VAPI vs. ITO, WARD-5, VAPI, VAPI

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.727/Srt/2024 (Ay 2013-14) (Hybrid Hearing) Ligi Biju Koddasary Income Tax Officer, Ward-5, B-302, Sapphire Apartment, Vapi, 8Th Floor Fortune Square बनाम Raveshia Park, Murarji Circle, Ii, Above Tvz. Chala, Vs Gidc, Vapi-396 195 Vapi-396 191 [Pan : Anypk 5855 G] अपीलाथ"/Appellant ""थ" /Respondent

191 [PAN : ANYPK 5855 G] अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Parin Shah. CA राज" की ओर से /Revenue by Shri Mukesh Jain– Sr-DR सुनवाई की तारीख/Date of hearing 28.01.2025 उद्घोषणा की तारीख/Date of 03.03.2025 pronouncement Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER