(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1. Heard learned Junior Standing Counsel
Mr. Dhiraj Garg for learned Senior
Standing Counsel Ms. Maithili Mehta for
the appellant and learned advocate
Mr. Viren Shah for learned advocate
Mr. Dhinal Shah for the respondent.
2. This Tax Appeal is filed under section
260A of the Income Tax Act, 1961 [for
short ‘the Act’] by the appellant-revenue
NEUTRAL CITATION
C/TAXAP/459/2022 ORDER DATED: 14/07/2026
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arising out of the Judgement and Order
dated 03.01.2022 passed by the Income Tax
Appellate Tribunal, Ahmedabad ‘D’Bench,
Ahmedabad [for short ‘the Tribunal’] in
ITA No. 2262/Ahd/2018 for the Assessment
Year 2014-15 proposing the following
substantial questions of law:
