SHRI SHASHIKANT BHAGVANJIBHAI RAJPARA,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT
In the result, the appeal of the assessee is allowed
ITA 59/RJT/2022[2017-18]Status: DisposedITAT Rajkot22 Mar 2023AY 2017-18
Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year :2017-18 Shashikant Bhavajjibhai Rajpara Vs. The Pr.Cit-1 409, Aadarsh Plaza, Rajkot. 150 Ft. Ring Road Rajkot. Pan : Abipr 9935 Q अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : Shri D.M. Rindani, Ld.Ar Revenue By : Shri Shramdeep Sinha, Ld.Cit(Dr) सुनवाई क" तार"ख/Date Of Hearing : 13/03/2023 घोषणा क" तार"ख /Date Of Pronouncement: 22/03/2023 आदेश/O R D E R Per Annapurna Guptapresent Appeal Has Been Filed By The Assessee Against Order Passed By The Ld.Pr.Commissioner Of Income Tax-I, Rajkot [Hereinafter Referred To As “Ld.Pr.Cit Under Section 263 Of The Income Tax Act, 1961 ("The Act" For Short) Dated 7.2.2022 Pertaining To The Asst.Year2017-18. 2. The Grounds Raised By The Assessee In Appeal Are As Under: “1. The Learned Principal Commissioner Of Income-Tax - Rajkot -1, Rajkot Erred In Assuming Jurisdiction U/S 263 Of The Act, Particularly In The Light Of Reasons Stated By Him In The Show Cause Notice & In The Order Passed U/S 263 Of The Act & Hence The Impugned Order Is Bad In Law. 2. The Learned Principal Commissioner Of Income-Tax, Rajkot - 1, Rajkot Erred In Setting Aside The Assessment Order Framed U/S 143(3)Of The Act By Holding That The Ao Has Not Properly Examined The Facts Of The Case In 2
For Appellant: Shri D.M. Rindani, ld.ARFor Respondent: Shri Shramdeep Sinha, Ld.CIT(DR)
Section 115BSection 143Section 143(3)Section 263Section 69C
150 ft. Ring Road
Rajkot.
PAN : ABIPR 9935 Q
अपीलाथ"/ (Appellant)
"" यथ"/(Respondent)
Assessee by :
Shri D.M. Rindani, ld.AR
Revenue by :
Shri Shramdeep Sinha, Ld.CIT(DR)
सुनवाई क" तार"ख/Date of Hearing : 13/03/2023
घोषणा क" तार"ख /Date of Pronouncement: 22/03/2023
आदेश/O R D E R
PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER
Present appeal has been filed
