BHAVISHABEN HARESHBHAI RATHOD,RAJKOT vs. WARD 2(1)(2), RAJKOT
In the result, appeal of assessee is allowed
ITA 253/RJT/2025[2017-18]Status: DisposedITAT Rajkot21 Jul 2025AY 2017-18
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.253/Rjt/2025 िनधा"रणवष"/ Assessment Year: 2017-18 Bhavishaben Hareshbhai Rathod The Ito, Ward-2(1)(2) बनाम Shop No. 7, Hairline Unisex Salon Rajkot Amin Marg, Gujarat Housing Board Vs. Rajkot Gujarat 360001 Pan : Aespr4119R (अपीलाथ"/Appellant) (""यथ"/Respondent) : िनधा"रती क" ओर से/Assessee By : Shri Kalpesh Doshi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr सुनवाई क" तारीख /Date Of Hearing : 08/07/2025 घोषणा क" तारीख /Date Of Pronouncement : 21/07/2025 Order Per Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2017-18, Is Directed Against The Separate Order Passed By The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi[In Short ‘Ld.Cit(A)/Nfac’], Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Dated 27.02.2025, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer U/S 144 Of The Act. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: 1. That, The Ld. Cit(A) Has Wrongly Confirmed The Order Passed Without Serving The Statutory Notice U/S 143(2) Of The I.T. Act, 1961. 2. That, The Ld. Cit(A) Has Wrongly Confirmed The Order Passed U/S 144(1)(B) Of The I.T. Act, 1961. Shri Bhavinshaben Hareshbhai Rathodi
For Appellant: Shri Kalpesh Doshi, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR
Section 115BSection 142(1)Section 143(2)Section 144Section 144(1)(b)Section 234ASection 250Section 271ASection 69A
…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं /.ITA No.253/RJT/2025 िनधा"रणवष"/ Assessment Year: 2017-18 Bhavishaben Hareshbhai Rathod The ITO, Ward-2(1)(2) बनाम Shop No. 7, Hairline Unisex Salon Rajkot Amin Marg, Gujarat Housing Board Vs. Rajkot Gujarat 360001 PAN : AESPR4119R (अपीलाथ"/Appellant) (""यथ"/Respondent) : िनधा"रती क" ओर से/Assessee by : Shri Kalpesh Doshi, ld.AR राज"व क" ओर से/Revenue by : Shri Abhimanyu Singh Yadav, Sr-DR सुनवाई क" तारीख /…