SHRI JIGNESH CHANDULAL HIRPARA,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-3(2), RAJKOT-GUJARAT
In the result, the appeal of the assessee is partly allowed
ITA 45/RJT/2015[2008-09]Status: DisposedITAT Rajkot08 Aug 2018AY 2008-09
Bench: Shri Waseem Ahmed & Smt Madhumita Royआयकर अपील सं./I.T.A. No.45/Rjt/2015 ("नधा"रण वष" / Assessment Year : 2008-09) Jignesh Chandulal Hirpara, Ito, बनाम/ 903-Trimurti Tower, Mahadev Ward – 3(2), Vs. Wadi, Opp. Haveli, Rajkot. Laxminagar, Main Road, Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Abvph 5468 B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri M. J. Ranpura, A.R. ""यथ" क" ओर से/Respondent By : Smt. Usha N Shrote, Sr.D.R.
For Appellant: Shri M. J. Ranpura, A.RFor Respondent: Smt. Usha N Shrote, Sr.D.R
Section 133(6)Section 69A
TDS was deducted. So far as the finding of the AO that when he inquired with Mother Diary, they informed that no financial transactions were undertaken by them with the appellant is concerned, the AR submits that, this is so because, the retail trading of milk was carried out by his friend Makadia. Though from the statement of mother dairy