DREAM INFRASTRUCTURE,RAJKOT vs. THE INCOME TAX OFFICER, WARD - 1(1)(1), RAJKOT, RAJKOT
In the result, the appeal filed by the assessee is allowed
ITA 220/RJT/2025[2011-12]Status: DisposedITAT Rajkot04 Dec 2025AY 2011-12
Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 220/Rjt/2025 ("नधा"रण वष" / Assessment Year: 2011-12) Dream Infrastructure, Vs. Income Tax Officer, Mavdi Survey No. 358, B/H. Mavdi Ward-1(1)(1), Village, Kankot Road, Mavdi, Rajkot Rajkot-360004(Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfd2565L (Assessee) (Respondent) Assessee By : Shri D.M. Rindani, Ar Respondent By : Shri Abhimanyu Singh Yadav, Sr. Dr Date Of Hearing : 22/09/2025 Date Of Pronouncement : 04/12/2025
For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)
234A, B C of the I T Act is totally wrong, unwarranted, unjustified and bad in law.
5. Your applicant reserves the right in addition or alteration in the grounds of appeal at the time of hearing.”
3.The facts of the case which can be stated quite shortly are as follows:
On the basis of information available on records
