(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1. Learned Senior Standing Counsel Mr. Maunil Yajnik has
tendered the draft amendment, the same is allowed in terms
of the draft. To be carried out forthwith.
2. Heard learned Senior Standing Counsel Mr. Maunil
Yajnik for the appellant.
3. By this appeal under Section 260A of the Income Tax
Act, 1961 (for short ‘the Act’), the appellant revenue has
proposed the following substantial questions of law arising out
of the judgment and order dated 30.09.2024 passed by the
Income Tax Appellate Tribunal, Rajkot Bench, Rajkot in ITA
No. 370/RJT/2023 for Assessment Year- 2020-21:
