THE ITO, WARD-1(2)(1), AHMEDABAD vs. SHRI BIPIN BABUBHAI PANCHAL, AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2012-13

Depreciation Expenses, Petrol & Diesel expenses and Tea & Refreshment Expenses. The same was disallowed to the extent of 1/5th thereby making addition of Rs.31,424/- by the Assessing Officer. The Assessing Officer further made addition of Rs.1,190/- towards the Telephone Expenses. Thus, the Assessing Officer passed Assessment Order dated 23.03.2015 which was subsequently set aside by the PCIT under Section

ABDULVAHED A. SHEIKH, LEGAL HEIROF LATE SMT. SARIFABEN BIKHUBHAI SHEK,,AHMEDABAD vs. THE ITO, WARD-7(2)(5),, AHMEDABAD

The appeal of the assessee is allowed in above terms

54F claim in respect of residential house purchased. 4. The assessee has also filed additional grounds before us vide communication dated 06.08.2021 as under: 01. The learned AO has passed the assessment order dated 20-12-2016 which is void ab initio on the following grounds: I.T.A No. 2948/Ahd/2017 A.Y. 2012-13 Page No 3 Abdulvahed A.Sheikh