ITAT Directs CIT(A) to Re-Adjudicate with due consideration of evidence & merits

Gunvantbhai Chhitubhai Nayak Vs ITO (ITAT Ahmedabad)

Introduction: The case of Gunvantbhai Chhitubhai Nayak vs ITO revolves around the re-adjudication of an appeal by the Income Tax Appellate Tribunal (ITAT) Ahmedabad. The appellant challenged the order passed by the Commissioner of Income Tax (Appeals) (CIT(A)), which was deemed to lack proper consideration of merits. The ITAT emphasized the need for re-examining the case with proper attention to the evidence presented.

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