Shri Rameshbhai N. Savaliya, Ahmedabad vs. The Deputy Commissioner of Income Tax, Central Circle-1(1), Ahmedabad
In the result, the appeal filed by the assessee is partly allowed
ITA 1124/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2010-11
Bench: Smt.Annapurna Gupta & Ms. Suchitra Kambleassessment Year : 2010-11 Smt. Lilaben Rameshbhai The Dy.Cit Savaliya Vs Central Circle-1(1) Legal Heir Of Rameshbhai Ahmedabad N.Savaliya 12, Paritosh Bungalows Satellite Ahmedabad – 380 015 Pan: Abjps 1312 D अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sanjay R. Shah, Ar Revenue By : Ms. Saumya Pandey Jain, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 22/02/2024 घोषणा क" तार"ख /Date Of Pronouncement: 17/04/2024 आदेश/O R D E R Per Ms. Suchitra Kamblethis Appeal Is Filed By The Assessee Against The Order Dated 18/01/2017 Passed By The Commissioner Of Income-Tax (Appeals)-11, Ahmedabad [Hereinafter Referred To As “Cit(A)” In Short] For Assessment Year (Ay) 2010-11. 2. Grounds Of Appeal Are As Under: 1. The Learned Commissioner Of Income Tax, (Appeals)-11, Ahmedabad Has Erred In Law & On Facts Of The Case In Confirming The Addition Made By The Smt.Lilaben Rameshbhai .Savaliya Legal Heir Of Shri Rameshbhai N. Savaliya Asst.Year 2010-11
For Appellant: Shri Sanjay R. Shah, ARFor Respondent: Ms. Saumya Pandey Jain, Sr.DR
Section 142(1)Section 143(1)Section 143(2)Section 148
…upon the following decisions: (i) Kishanchand Chelaram Vs. CIT (1980) 125 ITR 713 (SC) (ii) Prtakash Chand Nehta Vs. CIT (2008) 301 ITR 134 (MP) (iii) Bakulbhai Ramanlal Patel Vs. ITO (2011) 56 DTR 212 (Guj) (iv) Shankerlal Nagji & Co & Others Vs. ITO (2010) 322 ITR 90 (Guj) 6. As regards Ground No.2 related to disallowance of expenditure on agricultural income, the Ld.Counsel for the assessee submitted that the CIT(A) totally ignored that the assessee was incurring these expenditures in the earlier assessment year as well and, therefore, the Assessing Officer should have allowed these agricultural expenses. S…
