Smt. Nirupama Yogeshbhai Gupta, Ahmedabad V. The Income Tax Officer, Ward-3(1), Ahmedabad

ITA 1568/AHD/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8969 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 23-06-2017
• Court: TRIBUNAL

Judgement Text

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