SHRI YOGENDRARAJ U.SINGHVI,SURAT vs. THE INCOME TAX OFFICER,WARD-2(3)(8),, SURAT
In the result, the appeal of the assessee is partly allowed
ITA 2926/AHD/2016[2007-08]Status: DisposedITAT Surat25 Jul 2019AY 2007-08
Bench: Shri Bhavnesh Saini & Shri O. P. Meenaआ.अ.सं./I.T.A No.2926/Ahd/2016: िनधा"रण वष"/Assessment Year: 2007-08 Shri Yogendraraj U Singhvi, V. Income Tax Officer, Office No. 103, Ist Floor, H. No. 6/1946-B, Ward- 2(3)(8), Dalagia Street, Mahidharpura Surat Aayakar Bhavan Surat [Pan: Anjps 9745 G] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.79/Ahd/2017: िनधा"रण वष"/Assessment Year: 2007-08 Income Tax Officer, V. Shri Yogendraraj U Singhvi, Ward- 2(3)(8), Office No. 103, Ist Floor, H. No. 6/1946- Aayakar Bhavan Surat B, Dalagia Street, Mahidharpura Surat [Pan: Anjps 9745 G] अपीलाथ" Appellant ""यथ"/Respondent Shri Prakash Jhunjhunwala, C.A. िनधा"रती क" ओर से Assessee By Shri S.R. Meena, Sr. D.R. राज"व क" ओर से Revenue By 24.07.2019 सुनवाई क" तारीख Date Of Hearing 25.07.2019 उ"ोषणा क" तारीख Date Of Pronouncement
Section 143Section 147
…erefore, after placing reliance on the various decisions of Hon'ble High Court including decisions of Hon'ble High Court of Gujarat in the case of Shree Chalthan Vibhag Khand vs. DCIT [2015] 376 ITR 419 (Guj) and General Motors India Pvt. Ltd. vs. DCIT (2014) 360 ITR 527 (Guj.). It was submitted that reopening of assessment is bad in law. The learned counsel for the assessee also relied for this proposition in the case of decision of Co-ordinate Bench of ITAT, Surat in the case of Jitendra Kumar Pukhraj Ranka vs. ITO [ITA No.790/Ahd/2017/SRT dated 21.02.2018] Surat Bench of Tribunal in support this contention on…
