THE DCIT, CIRCLE-11,, AHMEDABAD vs. SHRI UMANG HIRALAL THAKKAR, AHMEDABAD
In the result, appeal filed by the revenue is dismissed and appeal filed by assessee is partly allowed for statistical purposes
ITA 760/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad09 Feb 2024AY 2007-08
Bench: Ms. Suchitra Kamble (Judicial Member), Shri Waseem Ahmed (Accountant Member)
For Appellant: Shri S.N. Soparkar, Sr. A.R. &For Respondent: Shri Ahilendra Pratap Yadaw, CIT-D.R
Section 145Section 40Section 69CSection 801B(10)Section 80ASection 80I
property appreciating the facts of the case and the materials brought on record by the AO.
(1.2) The Ld. CIT[A]-XVI, Ahmedabad has erred in law and on facts in accepting the contention of the assessee that the amount of unexplained income has already been offered for tax without appreciating that the assessee could not substantiate its claim
