Shri Yogeshkumar Shantilal Mehta, Paddhari, Dist. Rajkot (Guj.) vs. The Income Tax Officer, Ward-2 (1) (4), Rajkot
In the result, the appeal of the assessee is allowed
ITA 114/RJT/2022[2012-13]Status: DisposedITAT Rajkot19 Apr 2023AY 2012-13
Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)
For Appellant: Shri Vimal Desai, A.RFor Respondent: Shri Shramdeep Sinha, CIT-D.R
Section 143(3)Section 263
…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2012-13 Shri Yogeshkumar The ITO, Shantilal Mehta, Main Ward-2(1)(4), Road, At: Paddhari, Vs Rajkot Dist: Rajkot-360110 (Respondent) PAN: ACPPM2305K (Appellant) Assessee by: Shri Vimal Desai, A.R. Revenue by: Shri Shramdeep Sinha, CIT-D.R. Date of hearing : 15-03-2023 Date of pronouncement : 19-04-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2012-13, a…