SEJALBEN PATEL,VADODARA vs. THE PR.CIT, VADODARA-1, VADODARA
The appeal of the assessee is allowed
ITA 701/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad28 Jul 2025AY 2018-19
Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Sejalben Patel The Pr.Cit-1 1049, Kantvalue Faliyu Vs. Vadodara. At & Po-Karkhadi Tal. Padra, Dist. Vadodara. Pan : Drhpp 9550 D Asstt.Year : 2018-19 Binitaben Sandipkumar Patel The Pr.Cit-1 Javla, Chotra Pase Vs. Vadodara. Savli, Dist. Vadodara. Pan : Cwopp 4609 Q (Applicant) (Responent)
For Appellant: Ms.Urvashi Sodhan, AR
Section 139(1)Section 144BSection 147Section 148Section 194Section 263Section 31Section 54
section 55A of the Act, was not made by the Assessing Officer during the course of the assessment proceedings. In fact, it was neither acted upon by the AO nor available at the time of finalisation of the reassessment
