MANISH GYANCHAND JAIN,GANDHIDHAM vs. ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE, , GANDHIDHAM
In the result the appeal of the assessee is allowed
ITA 96/RJT/2018[2010-11]Status: HeardITAT Rajkot08 Jul 2022AY 2010-11
Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal
For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A
234A,
234B, 234C and 234D of the I. T. Act,1961. 7. That, the findings of the learned ,AO and CIT (A) are not justified and are bad-in-law.
The appellant craves to add, alter, amend or delete any of the above grounds of appeal.
21. At the outset, we note that the learned AR at the time