SHRI ASHISHBHAI NATWARLAL SOPARKAR,AHMEDABAD vs. THE ACIT, CIRCLE-3(3), AHMEDABAD
In the result, the appeal of the assessee is allowed
ITA 517/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad06 May 2022AY 2016-17
Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 517/Ahd/2020 िनधा"रण वष"/Asstt. Years: 2016-17 Shri Ashishbhai Natwarlal Soparkar, A.C.I.T., Lane 13, Bunglow No.246, Vs. Circle-3(3), Satyagrah Chhavni, Ahmedabad. Ahmedabad.
For Appellant: Shri S.N. Soparkar, Sr. Advocate with Ms Urvashi Sodhan, A.RFor Respondent: Shri Purushottam Kumar, Sr.D.R
Section 271(1)(c)Section 274Section 94(7)
section 271(1)(c) have to be invoked. Thus, if we apply this logic, then any addition/disallowance made by the AO in the assessment would lead either to concealment of income or furnishing inaccurate particulars of income. In other words the assessee furnishes the particulars of income in his income tax return which is subsequently verified by the revenue
