VAISHALI BABUBHAI PATEL,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD
In the result, the appeal filed by the assessee is dismissed
ITA 380/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2015-16
Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./ Ita No. 380/Ahd/2020 धििाधरणवरध/Asstt. Year: 2015-2016 Vaishali Babubhai Patel, The Principal Commissioner B-201, Vs. Of Income Tax-3, Gala Gardenia Apartments, Ahmedabad. Nr. Safal Parisar, South Bopal, Ahmedabad-380058. Pan: Abdpp0233G
For Appellant: Shri Tushar Hemani, Sr.Advocate with Shri Parimalsinh B Parmar, ARFor Respondent: Shri Durga Dutt, CIT. DR
Section 143(3)Section 263Section 54F
condone the delay in filing the appeal by the assessee and proceed to adjudicate the issue on merit.
3. The only issue raised by the assessee is that the Ld. PCIT under section 263 of the Act erred in holding the assessment framed u/s 143(3) of the Act, as erroneous in so far prejudicial to the interest