ITAT Ahmedabad Declares CIT(A) Order Infructuous After CPC Rectification

Yogesh Himatlal Thakker Vs ITO (ITAT Ahmedabad) Background The case before the Income Tax Appellate Tribunal (ITAT), Ahmedabad, concerned an appeal filed by Shri Yogesh Himatlal Thakker against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], Aurangabad, dated 15.05.2024, for the Assessment Year (AY) 2020–21. The dispute originated from adjustments made by the Centralized Processing Centre (CPC) under section 143(1) of the Income-tax Act, 1961, relating to the treatment of long-term capital gains and other additions. Facts of the Case Return of Income: The assessee filed his...