SHREENATHJI ASSOCIATES ,VADODARA vs. THE ITO, WARD-1(2)(4), VADODARA
In the result, all the three appeals of the assessee are treated as allowed for statistical purposes
ITA 592/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad04 Dec 2024AY 2013-14
Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.592, 593 & 594/Ahd/2024 िनधा"रण वष" /Assessment Years : 2013-14, 2014-15 & 2014-15 Respectively Shreenathji Associates The Ito बनाम/ Sb-1, Shreeji Avenue, W#Ard-1(2)(4) V/S. 11, Sampatrao Colony Vadodara – 390 007 Jetalpur Road Vadodara – 390 007 "थायी लेखा सं./Pan: Abufs 4107 P (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Mehul K. Patel, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 02/12/2024 घोषणा की तारीख /Date Of Pronouncement: 04/12/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: These Appeals Filed By The Assessee Arise From The Orders Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”], Dated 11/05/2023, 30/11/2023 & 02/02/2024 Respectively For The Assessment Years 2013-14 & 2014-15 (Both Under Original & Reassessment Proceedings). Since The Issue Involved In All These Appeals Is Common, They Are Being Disposed Of By This Common Order For The Sake Of Convenience.
For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri B.P. Srivastava, Sr.DR
Section 143(2)Section 143(3)Section 250Section 43C
TDS from the brokerage payment but had also deposited the same in government account and had filed sufficient evidences in support of the genuineness of the payments made. That apart, the payment made being through banking channel, it could not have been disbelieved merely on some statements extracted from the parties, more
ITA Nos.592, 593 & 594/Ahd/2024
Shreenathji Associates
