Shri Chandra N. Jethwani, Ahmedabad vs. The Income Tax Officer, Ward-2(2)(1), Ahmedabad
In the result the appeal of the assessee is dismissed
ITA 1129/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad01 Oct 2019AY 2013-14
Bench: Shri Kul Bharat & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1129/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 Chandra N. Jethwani, Income Tax Officer, Matruchhaya, Vs. Ward-2(2)(1), Nivas, Jain Nagar, Ahmedabad. Kabir Chawk, Sabarmati, Ahmedabad. Pan: Abcpj7113L
…y expense Asstt. Year 2013-14 9 which has been incurred against the share of profit. Thus, the action of the assessee is not acceptable. 7.3 Coming to the judgment of the Hon’ble Gujarat High Court in the case of Matubhai Chunnilal Patel Vs. CIT reported in 66 ITR 408, we note that the tribunal in its order has given very clear-cut finding that the expenses were incurred by the partner of the firm on behalf of the firm, therefore the Hon’ble Gujarat High Court after taking the note of this finding of the tribunal has decided the issue in favour of the assessee. 7.4 However in the case on hand, there is no ment…
