Shri Sureshkumar Mafatlal Shah, Unjha V. The Income Tax Officer, Ward-2, Patan

ITA 1172/AHD/2015

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7134 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 06-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANJAN KUMAR SINGH

Judgement Text

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