NIKUNJ KAUSHIK SHAH,MUMBAI vs. ITO WARD-32(1), MUMBAI
Appeal of the assessee is allowed on merits
ITA 2919/MUM/2023[2011-12]Status: DisposedITAT Mumbai29 Jan 2024AY 2011-12
Bench: Shri Aby T. Varkey & Shri Gagan Goyalnikunj Kaushik Shah, 201, Laxmi Palace Chsl, Vileparle (East), Mumbai- 400057, Pan: Apeps6446R ...... Appellant Vs. Ito-32(1), R. No. 335, Kautilya Bhavan, Bkc, Bandra (E) Mumbai- 400051 ..... Respondent
For Appellant: Shri Rajesh Kothari, Ld. ARFor Respondent: Shri Ashok Kumar Ambastha, Ld. DR
Section 10(38)Section 143(1)Section 147Section 148Section 149(1)(b)Section 250Section 68Section 69C
less than the maximum or deduction of super tax at a rate lower than the flat rate, as the case may be.
(3) Section 25(3) and 25(4) of the 1922 Act - The mandatory relief about exemption from tax must be granted whether claimed or not; the other relief