ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT vs. M/S HI-TECH SWEET WATER TECHNOLOGIES(P) LTD., SURAT
In the result, appeal filed by the Revenue is dismissed
ITA 230/SRT/2022[2019-20]Status: DisposedITAT Surat30 Jan 2023AY 2019-20
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.230/Srt/2022 "नधा"रण वष"/Assessment Year: (2019-20) (Physical Court Hearing) Assistant Commissioner Of M/S Hi-Tech Sweet Water Income-Tax, Central Circle-2, Technologies (P.) Ltd., 5Th Room No.505, Floor, Vs. 4, Gopal Nagar, Nandeda Char Aayakar Bhawan, Majura Gate, Rasta, Gidc, Bardoli–394601 Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach7432C िनधा"रती क" ओर से Assessee By Shri Kiran K. Shah, Ca राज"व क" ओर से /Respondent By Shri Vinod Kumar, Sr.Dr सुनवाई क" तारीख/Date Of Hearing 23/12/2022 घोषणा क" तारीख/Date Of Pronouncement 30/01/2023
Section 143(1)Section 143(3)Section 250(4)Section 80I
directory. If there is some defect in the declaration form, the assessee is to be given an opportunity for rectifying it under section 185(2). It cannot be ignored or rejected straightaway. Similarly, the requirement that the declaration should be filed along with the return is directory.
A firm
