DHARAMTAR MOTORS SERVICES PETROLEUM PRODUCT,,AHMEDABAD vs. THE ITO, WARD-6(1)(4),, AHMEDABAD
In the results, both the appeals of the assessee are allowed
ITA 1438/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad21 Nov 2019AY 2012-13
Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 1438 & 2534/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 M/S Dharamtar Motor Services Income Tax Officer, Petroleum Product, Vs. Ward 6(1)(4) C/O. Ketan H. Shah, Advocate 903, Ahmedabad. Sapphire Complex, C.G. Road, Navrangpura, Ahmedabad. Pan: Aabfd9182F
For Respondent: Shri L.P. Jain, Sr. D.R
Section 271(1)(c)Section 68
Section 68/41(1) of the Income Tax Act. In para 5.21, 5.22, page 18, CIT(A) has given factual aspect regarding introduction of two new partners namely Subhash Desai and Kalpesh Gilder. In para 5.24, he admits that sec. 68 is not applicable. Thereafter, in para 5.25, he applied sec. 41(1) after making reliance upon
