Assistant Commissioner of Income Tax (2000) 67 TTJ Chd) 838 96 23 Ashwani Kumar v. Income Tax Officer

Sunil Kumar Mehta, Dariapur vs. I.T.O. Ward 2(2)(1), Surat

In the result, the appeal of the assessee is partly allowed in the manner indicated above

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकरअपीलसं./Ita No.265/Srt/2025 Assessment Year: 2016-17 (Hybrid Hearing) Shri Sunik Kumar Mehta बनाम/ Ito, A – 24, Asthvinayak Complex, Vs. Ward- 2(2)(1), Dariapur, Ahmedabad - 380004 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Allpm1108P (Appellant) (Respondent) Appellant By Shri Chirag Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 11/08/2025 Date Of Pronouncement 07/11/2025

…nsaction. The AO is directed to add Rs.8,95,364/- and delete the remaining addition. The grounds are accordingly partly allowed. 11. The charging of interest u/s 234A, 234B, and 234C is consequential. The Hon’ble Supreme Court in case of Anjum M. H. Ghaswala, 255 ITR 1 (SC) has held that levy of interest is mandatory. The AO shall recompute the same in accordance with law. Accordingly, the ground is dismissed. ITA No.265/SRT/2025 /AY 2016-17 Sunil Kumar Mehta 12. In the result, the appeal of the assessee is partly allowed in the manner indicated above. Order pronounced in accordance with Rule 34 of ITAT Rules…