Rasikbhai Popatbhai Kathiriya, Rajkot vs. ITO, Ward-2(1)(1), Rajkot
In the result, appeal of the assessee is allowed, in the terms indicated above
ITA 938/RJT/2026[2020-21]Status: DisposedITAT Rajkot09 Sept 2026AY 2020-21
Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 938/Rjt/2026 [ "नधा"रणवष"/Assessment Year: 2019-20 ] Rasikbhai Popatbhai Kathiriya, The Income-Tax Officer, Ward- Akash Meera Park, St. No.1, Vs. 2(1)(1), Rajkot Kuvadva Road, Opp. L P Park, Aayakar Bhavan, Racecourse Rajkot, Gujarat 360003 Ring Road, Rajkot, Gujarat 360005 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqrpk5434B (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Mehul Ranpura. Ld. Ar Respondent By : Shri Shishir Kumar, Ld. Sr Dr Date Of Hearing : 30/07/2026 09/09/2026 Date Of Pronouncement : Order Per, Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2020-21, Is Directed Against The Order Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 29.04.2026 By The National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income Tax (Appeals) [In Short ‘Ld.Cit(A)’] Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer (In Short ‘Ao’) U/S 147 Of The Act, Dated 17.03.2025. 2. Grounds Of Appeal Raised By The Assessee Are As Follows: 1. The Grounds Of Appeal Mentioned Hereunder Are Without Prejudice To One Another. Rasikbhai Popatbhai Kathiriya
For Appellant: Shri Mehul Ranpura. Ld. ARFor Respondent: Shri Shishir Kumar, Ld. SR DR
Section 1Section 147Section 148Section 151Section 250Section 282Section 282ASection 69A
