Anup A. Shah, Rajkot-Gujarat vs. The Asstt. Commr. of Income Tax, Circle-2, Rajkot-Gujarat
In the result, the appeal filed by the assessee is allowed
ITA 106/RJT/2017[2005-06]Status: DisposedITAT Rajkot31 Mar 2023AY 2005-06
Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 106/Rjt/2017 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/Asstt. Years: 2005-2006 वष"
For Appellant: Shri Chetan Agrawal, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 143(3)Section 271Section 271(1)(c)Section 40A
…अहमदाबाद "यायपीठ "यायपीठ "यायपीठ "यायपीठ आयकर आयकर अपी आयकर आयकर अपी अपीलीय अपी लीय लीय अिधकरण लीय अिधकरण अिधकरण, अहमदाबाद अिधकरण अहमदाबाद अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL, (Conducted through E-Court, Rajkot) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 106/Rjt/2017 िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/Asstt. Years: 2005-2006 वष" Anup A. Shah, A.C.I.T, C/o Gujarat Trading Company, Vs. Circle-2, “Mangal Bhuwan”, Rajkot. Nr. Nirmala Convent, Kalawad Road, Rajkot. PAN: AFHPS6475H Assessee by : Shri Chetan Agrawal, A.R Revenue by : Shr…