NIHARIKA SIDHARTH DAGA,SURAT vs. INCOME TAX OFFICER, CIRCLE1(1)(1),SURAT, SURAT

ITA 123/SRT/2026Status: DisposedITAT Surat01 September 2026AY 2017-1811 pages

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Income Tax Appellate Tribunal, SURAT BENCH, SURAT

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

For Appellant: Shri Hiren Vepari, AR
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 08.06.2026Pronounced: 01.09.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by the order of first appeal dated 05.12.2025 passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT(A)-1, Nashik [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 26.12.2019 passed by learned ACIT, Circle-1(2), Surat [“Ld. AO”] u/s 143(3) of Income- tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal.

Page 1 of 11 Niharika Sidharth Daga

2.

The background facts leading to present appeal are such that the assessee-individual is engaged in the business of manufacturing grey fabr

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