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of <h1>ITAT Bombay-B upholds AAC decision on estimated income deletion for 1972-73 & 1973-74 assessments</h1> <h3>EIGHTH INCOME TAX OFFICER. Versus TRUSTEES OF SHRI VELJI NARSHI SMARAK FUND.</h3> EIGHTH INCOME TAX OFFICER. Versus TRUSTEES OF SHRI VELJI NARSHI SMARAK FUND. - TTJ 007, 071, The Appellate Tribunal ITAT BOMBAY-B dismissed the departmental appeal related to the assessment of the assessee for the year 1972-73. The AAC's decision to delete estimated income of Rs. 21,600 without basis was upheld. A similar order for the assessment year 1973-74 was also dismissed. The application under section 146 was deemed infructuous due to the merger of the assessment order. The appeal was dismissed based on the similarity of facts with the previous year.
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