(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1. Heard learned Senior Standing Counsel
Mr. Varun K. Patel for the appellant and
learned advocate Mr. B.S. Soparkar for the
respondent.
2. By this appeal under section 260A of
the Income Tax Act, 1961 (For short “the
Act”), Revenue has proposed the following
NEUTRAL CITATION
C/TAXAP/219/2024 ORDER DATED: 23/06/2025
undefined
questions of law arising out of judgment
and order dated 22.02.2023 passed by
Income Tax Appellate Tribunal, Ahmedabad
“D” Bench (For short “the Tribunal”) in
ITA No.163/Ahd/2021 for Assessment Year
2014-2015: