JAMILA MOHMEDRAFIQ IMAM,HIMATNAGAR vs. THE ITO, S.K.WARD-4, HIMATNAGAR

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER (Assessment Year: 2013-14) Jamila Mohmedrafiq Imam Vs. ITO, Nani Vahorvad, Marhaba Street, Sabarkantha Ward-4, Himatnagar, Gujarat Himmatnagar [PAN No.ACUPI9475K] (Appellant) .. (Respondent) Assessee by : Shri P. F. Jain, C.A. Revenue by : Shri V. K. Singh, SR. DR Date of Hearing 16.03.2022 Date of Pronouncement 30.03.2022 O R D E R PER Ms. MADHUMITA ROY - JM:

The instant appeal filed by the assessee is directed against the order dated 07.12.2018 passed by the Commissioner of Income Tax (Appeals)-6, Ahmedabad arising out of the order dated 28.12.2016 passed by the ITO, S.K., Ward-4, Himmatnagar under Section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2013-14.