Assistant Commissioner of Income Tax, Central Circle - 4, Surat vs. Shri Amatlal Devchandbhai Patel, Surat
In the result, the grounds of appeal raised by the revenue is dismissed
ITA 218/SRT/2022[2011-12]Status: DisposedITAT Surat30 Jan 2023AY 2011-12
Bench: Shri Pawan Singh & Dr. Arjun Lal Sainia.C.I.T., Late Amratlal Devchandbhai Patel, Central Circle-4, Through L/H-Jignesh Amritlal Patel, Vs. Surat. 8, Pratistha Park, Sarelawadi, Ghod Dod Road, Surat. Pan No. Abrpp 3569 R Appellant/ Assessee Respondent/ Revenue
Section 143(3)Section 254(1)Section 269TSection 271ESection 27ISection 292B
…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER A.C.I.T., Late Amratlal Devchandbhai Patel, Central Circle-4, Through L/H-Jignesh Amritlal Patel, Vs. Surat. 8, Pratistha Park, Sarelawadi, Ghod dod Road, Surat. PAN No. ABRPP 3569 R Appellant/ assessee Respondent/ revenue Department represented by Shri Vinod Kumar, Sr.DR Assessee represented by Shri Rasesh Shah, CA Date of hearing 13/01/2023 Date of pronouncement 30/01/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by…