(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1. Heard Mr.Varun K. Patel, learned Senior Standing Counsel
for the appellant and Mr.Tushar Hemani, learned Senior
Advocate with learned advocate Ms.Vaibhavi Parikh for the
respondent.
2. This appeal is filed under Section 260A of Income Tax
Act, 1961 (for short, “the Act”), by the appellant-revenue
proposing the following substantial questions of law, arising
out of the judgment and order dated 27.09.2024 passed by the
Income Tax Appellate Tribunal Ahmedabad, “D” Bench (for
short, “the Tribunal”), in ITA No.599/Ahd/2023 for the
Assessment Year 2020-21:-
