(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1.Heard learned Senior Standing Counsel Mr.
Varun K. Patel for the appellant and learned
advocate Mr. Mohit S. Banker for the
respondent.
2.This Tax Appeal is filed by the Revenue under
section 260A of the Income Tax Act, 1961 (For
short “the Act”) against the judgment and
order dated 20.12.2023 passed by the Income
NEUTRAL CITATION
C/TAXAP/579/2025 ORDER DATED: 03/08/2026
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Tax Appellate Tribunal, Rajkot Bench,
Rajkot(For short “the Tribunal”) in ITA
No.59/Rjt/2018 for the Assessment Year 2006-
2007 raising the following substantial
questions of law:
