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
147 Therefore, no revision should be made in such a casual
Rakesh Bhikhabhai(HUF) vs. PCIT
Asst.Year –2018-19
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manner without applying mind before initiating the revisional provisions
2.3 Thirdly, the assessee would like to submit that the assessing officer has categorically investigated the specific claim of donation during the course of assessment proceedings and passed an order under