ADHYAKSHYA LOK MELA AMLIKARAN SAMMITTEE,RAJKOT vs. INCOME TAX OFFICER, WARD-1,, RAJKOT

In the result, both appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 283 & 284/Rjt/2017 "नधा"रण वष"/Assessment Year: 2009-10 & 2010-11 Adhyakshya Lok Mela Amlikaran Ito (Exemption) Sammittee Vs Ward-1, Rajkot. C/O. A.D.Vyas & Co. Kotecha Nagar Main Road Opp: Kotechha Girls High School Rajkot 360 001. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Smt.Ashaben Vyas, Ad Revenue By : Shri Praveen Verma, Sr.Dr

TDS from its income. Therefore, the assessment order passed under section 143(3) on 28.11.2011 for Assessment Year 2009-10 is erroneous and prejudicial to the interest of Revenue. By the powers vested in CIT-I, Rajkot u/s. 263 of the I T Act, the Assessing Officer is directed to enhance the total income of the assessee by Rs.1

SHRI HARILAL LAXMIDAS VAISHNANI,RAJKOT vs. THE ACIT/DCIT(INT. TAXN.), RAJKOT

In the result, in view of the discussion above and the facts placed on record before us, we are hereby allowing the appeal of the assessee

144A, I do not find any infirmity as the AC) has followed the due process of law under the Income Tax Act and that adequate opportunities were provided to the assessee by way of various statutory notices and also final show causes on the issues which have been added by the AO towards determination of total income. It is also