SHIVAM BUILDERS PRIVATE LIMITED,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), AHMEDABAD
In the result, appeal filed by the assessee is dismissed
ITA 317/AHD/2022[2015-16]Status: DisposedITAT Ahmedabad09 May 2024AY 2015-16
Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 317/Ahd/2022 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2015-16) िनधा"रण वष" Shivam Builders Private Deputy Commissioner Of बनाम/ बनाम बनाम बनाम Limited Income Tax Vs. 802, 8Th Floor, Rajvi Circle 4(1)(1), Ahmedabad Arcade, Nr. Gurukul Drive In Road, Memnagar, Ahmedabad, Gujarat 380052 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccs0296D (Appellant) .. (Respondent) Shri Hem Chhajed, A.R. अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri J L Bhatia, Sr. Dr Date Of Hearing 18/04/2024 09/05/2024 Date Of Pronouncement O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 27.07.2022 For The Assessment Year 2015-16. 2. The Assessee Has Raised The Following Grounds In This Appeal:
For Respondent: Shri J L Bhatia, Sr. DR
Section 143(2)Section 145(3)
194 Taxman 61 (Cochin) (MAG).
Findings and Order
9. We have given a thoughtful consideration to the rival submissions and have perused the materials brought on record.
We do not find any merit in the objection of the assessee to the jurisdiction issue. The assesse has relied upon certain judicial pronouncements in this regard. The issue involved in the case