JAYSHREEBEN JAYANTIBHAI PALSANA,LIMBADIYA, BOTAD, GUJARAT vs. ITO WARD 1(9) BHAVANAGAR, BHAVNAGAR
In the result, the appeal of the assessee is allowed
ITA 1014/AHD/2025[2024-2025]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2024-2025
Section 111ASection 112Section 112ASection 112A(6)Section 115BSection 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 250
section 87A was disallowed.\nThe tax liability of Rs.13,319/- was upheld, and together with interest\nunder sections 234B and 234C