KALYAN JEWELS PVT. LTD,AHMEDABAD vs. ITO, WARD-2(1)(2),, AHMEDABAD
In the result, appeal of the assessee is allowed
ITA 463/AHD/2018[2009-10]Status: DisposedITAT Ahmedabad18 Feb 2022AY 2009-10
Bench: S/Shri Waseem Ahmed & T.R. Senthil Kumarassessment Year : 2009-10 Kalyan Jewells P.Ltd. Ito, Ward-2(1)(2) 49, Super Mall Vs Ahmedabad. Nr.Lal Bungalow, Ahmedabad 380 015 Pan : Aacck 4717 B
For Appellant: Shri P.F. Jain, CAFor Respondent: Shri Urjit Shah, Sr.DR
Section 144Section 147Section 148Section 179(1)Section 234
delay occurred which is prayed to be kindly condoned.
5) On the facts no interest u/s.234-A, 234-B, and 234-D of the Act ought to have been levied.”
5. Brief facts of the case is that the assessee is a private limited company. It has filed its return of income for the Asst.Year 2009-10
on 30.9.2009 declaring income