SMT. DINUMATIBEN DAMJIBHAI SHILU,RAJKOT vs. THE INCOME TAX OFFICER, WARD-2 (2) (5), RAJKOT
The appeal of the assessee is allowed
ITA 195/RJT/2022[2014-15]Status: DisposedITAT Rajkot28 Feb 2023AY 2014-15
Bench: SMT.ANNAPURNA GUPTA (Accountant Member), SMT. MADHUMITA ROY, JUDICIAL MEMBER (Judicial Member)
For Appellant: Shri D.M. Rindani, ld.ARFor Respondent: Shri B.D.Gupta, Ld.Sr.DR
Section 143Section 143(1)Section 154Section 250(6)Section 80CSection 89(1)
sections 234A/B/C was included therein amounting to Rs.1,02,679/- resulting in aggregate tax liability raised on the assessee of Rs.9,80,342/-. The said intimation was made on 17.11.2014. Thereafter on 31.8.2018, the assessee filed rectification application before the AO stating that his income returned for tax had been wrongly returned by including therein exempt income to the extent