Shri Upendra N.Patel,, Baroda vs The Acit., Circle-2(2),, Baroda on 30 August, 2017
Before us the Ld. Counsel for the assessee relied on the order of CIT(A) and also on
decision in the case of Shri Bharatkumar N Patel (supra). On the other hand, Ld. Sr.
Departmental Representative relied on the assessment order.