SHAH RAKESH BHIKHABHAI (HUF),AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD
In the result, the appeal filed by the assessee stands dismissed
ITA 415/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad18 Jul 2025AY 2018-19
Bench: Shri T.R Senthil Kumar & Shri Narendra Prasad Sinha
For Appellant: Shri Vivek Chavda, ARFor Respondent: Shri A P Singh, CIT. DR
Section 142(1)Section 143(3)Section 80G
disallowed and added to the total income."
From the above notice of the assessing officer, issued under section 142 (1) of the Act, it is vivid that assessing officer had conducted enquiry only in respect of deduction under section 80D of the Act amounting to Rs.25,000/-, We note that assessee had paid donations