THE ITO, WARD-2,, JUNAGADH vs. M/S D. JEWEL,, JUNAGADH
In the result, the appeal filed by the Revenue is dismissed
ITA 350/RJT/2017[2013-14]Status: HeardITAT Rajkot24 Jun 2022AY 2013-14
Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.350/Rjt/2017 िनधा"रण वष"/Asstt. Year: 2013-2014 Income Tax Officer, M/S. D. Jewel, Ward-2, Vs. 1-Shishu Mangal Road, Junagadh. Gandhigram, Junagadh.
For Appellant: Shri Hersh Samirbhai Jani, A.RFor Respondent: Shri B.D. Gupta, Sr.D.R
Section 10ASection 115JSection 271(1)(c)
…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER अपील सं./ITA No.350/Rjt/2017 िनधा"रण वष"/Asstt. Year: 2013-2014 Income Tax Officer, M/s. D. Jewel, Ward-2, Vs. 1-Shishu Mangal Road, Junagadh. Gandhigram, Junagadh. PAN: AAHFD4817H (Applicant) (Respondent) Revenue by : Shri B.D. Gupta, Sr.D.R Assessee by : Shri Hersh Samirbhai Jani, A.R सुनवाई क" तारीख/Date of Hearing : 13/06/2022 घोषणा क" तारीख /Date of Pronouncement: 24/06/2022 आदेश/O R D…