SMT. KUSUMBEN AMRITLAL SANGHAVI,JAMNAGAR vs. THE DCIT ,CIRCLE, JAMNAGAR, JAMNAGAR
In the result, assessee’s appeal is allowed
ITA 194/RJT/2019[2015-16]Status: DisposedITAT Rajkot30 May 2023AY 2015-16
Bench: Smt.Annapurna Gupta & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 194/Rjt/2019 ("नधा"रण वष" / Assessment Year : 2015-16) Smt. Kusumben Amritlal Dy. Commissioner Of बनाम/ Sanghavi Income Tax Vs. C/O. Kantilal & Circle-2, Jamnagar - Brothers, Grain Market, 361008 Jamnagar - 361001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Afhps5412C .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri D. S. Varia, A.R. ""यथ" क" ओर से / Shri B. D. Gupta, Sr.D.R. Respondent By : सुनवाई क" तार"ख / Date Of 06/04/2023 Hearing घोषणा क" तार"ख /Date Of 30/05/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal At The Instance Of The Assessee Is Directed Against The Order Dated 25.06.2019 Passed By The Commissioner Of Income Tax (Appeals), Jamnagar (‘The Cit(A)’), Arising Out Of The Assessment Order Dated 30.06.2017 Passed By The Learned Dcit, Circle-2, Jamnagar Under Section
For Appellant: Shri D. S. Varia, A.R
Section 139(1)Section 139(4)Section 143(3)Section 54Section 54F
2. We have heard the rival submissions made by the respective parties and we have also perused the relevant materials available on record.
3. The brief facts leading to this case is this that the assessee, an individual, filed the return of income on 05.08.2015 declaring total income of Rs.59,37,270/-, which was subsequently revised at Rs.48,83,290
