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2021 (4) TMI 1333

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....hri Hiren Vepari-CA. For the Revenue : Smt. Usha Shrote-Sr. DR. ORDER PER PAWAN SINGH, JUDICIAL MEMEBER: 1. This appeal by Revenue is directed against the order of ld. Commissioner of Income Tax(Appeals)-1, Surat, hereinafter referred as "Ld. CIT(A)", dated 25.05.2017 for assessment year (AY) 2010-11. 2. At the outset of hearing, the ld. Authorised Representative(AR) of the assessee....