PRAVINBHAI MOHANBHAI VADI,JAMNAGAR vs. PR. COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR
In the result, appeal filed by the assessee is allowed
ITA 102/RJT/2025[2021-22]Status: DisposedITAT Rajkot21 Aug 2025AY 2021-22
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.102/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2021-22 Pravinbhai Mohanbhai Vadi The Pr. Commissioner Of बनाम Flat No.1, Prabhudeep Apartment Income Tax, Jamanagar. Air Force-2 Road Vs. Jamnagar. Pan : Agzpv6946P (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr
For Appellant: Shri Chetan Agarwal, ld.ARFor Respondent: Shri Sanjay Punglia, ld.CIT-DR
Section 115BSection 142(1)Section 143(3)Section 263Section 263oSection 69C
section 142(1) of the Act and against these notices, the assessee has submitted reply with documentary evidences. The AO has also issued two show cause notices during the assessment proceedings, and against these notices, the assessee submitted its reply before the AO along with documentary evidences. Therefore, allegation of the learned PCIT that during the assessment proceedings, the assessing
