SHAH PATEL & COMPANY,AHMEDABAD vs. THE ITO, WARD-5(2)(4), AHMEDABAD
In the result, the appeal of the assessee is partly allowed
ITA 2030/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad29 Jul 2025AY 2017-18
Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalshah Patel & Company, Income Tax Officer, Vs. S.No.740/53, Under Sarangpur Ward-5(2)(4), Bridge, Opp. Anand Cloth Market, Ahmedabad. Sarangpur, Ahmedabad-380002. [Pan :Aagfs5763 E] (Appellant) .. (Respondent) Appellant By : Shri S N Divatia With Shri Samir Vora, Ars Respondent By: Shri B P Makwana, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 29.07.2025 O R D E R Per Dr. B.R.R. Kumar, Vice-:-
For Appellant: Shri S N Divatia with Shri Samir Vora, ARsFor Respondent: Shri B P Makwana, Sr. DR
Section 234ASection 250Section 37(1)Section 68
demonetization period and made disallowance of Rs. 8,13,000/- being received on account of alleged SBN deposits from debtors and also disallowed the interest on TDS