ARVINDSINH ISHVARSINH VAGHELA,GANDHINAGAR vs. THE ITO, WARD-4, MEHSANA
In the result, appeal of the assessee is allowed
ITA 420/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad19 Jun 2024AY 2012-13
Bench: Ms. Suchitra Kambleassessment Year: 2012-13
Section 144Section 147Section 148Section 2(14)(iii)Section 248(4)Section 249(4)(b)Section 250Section 50CSection 50C(2)Section 548
dismissed the appeal of the assessee.
5. The Ld. AR submitted that the CIT(A) while invoking the provisions of Section 248(4) held that the appeal shall not be admitted unless the assessee paid amount equal to the amount of advance tax which was payable
