ASHOKBHAI GORDHANBHAI KANKOTIYA,SURAT vs. INCOME TAX OFFICER, WARD- 3(2)(1), SURAT

ITA 774/SRT/2024Status: DisposedITAT Surat03 September 2026AY 2014-155 pages

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Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Shri Sapnesh Sheth, Advocate
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 22.06.2026Pronounced: 03.09.2026

PER : SUCHITRA KAMBLE, J M:

The appeal filed by the assessee is against the order passed by the Learned Commissioner of Income Tax, Appeal, ADDL/JCIT(A)-1, Kolkata [in short “CIT(A)”] dated 28.03.2024 for the Assessment Year (in short “AY”) 2014-

15.2.

The assessee has raised the following grounds of appeal:

“1. On the facts and circumstances of the case as well as law on the subject, the NFAC has erred in confirming the action of A.O. in reopening assessment by issuing notice u/s 148 of the I.T Act. 1961. 2. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Appeals), NFAC has

The order continues below.

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