2020 (2) TMI 547

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....he Appellant Mr B S Soparkar for the Opponent ORAL ORDER PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA 1. This tax appeal under Section 260A of the Income Tax Act, 1961 (for short "the Act, 1961") is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench "B", Ahmedabad in the ITA No.2172/Ahd/2017 for the A.Y.2014-15. ....