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Section 69C6 Section 1486 Section 142(1)5 Section 271(1)(c)4 Section 143(2)3 Section 2713 Addition to Income3 Survey u/s 133A3 Section 1472

SMT. BIJAL DARSHITBHAI PUJARA,,RAJKOT vs. THE DY. COMMR. OF INCOME TAX, CIRCLE-1 (1),, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 292/RJT/2018[2014-15]Status: HeardITAT Rajkot16 May 2023AY 2014-15

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Samir Bhuptani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 139Section 139(4)Section 142(1)Section 143(2)Section 271Section 271(1)(c)

section 271(1)(c) of the Income Tax Act, 1961; in short “the Act”. I.T.A No. 292/Rjt/2018 A.Y. 2014-15 Page No 2 Smt. Bijal Darshitbhai Pujara vs. Dy. CIT 2. The assessee has taken the following grounds of appeal: “Ld. CIT(A) erred in law as well as on facts in - 1. Confirming Penalty

SMT. BIJAL DARSHITBHAI PUJARA,,RAJKOT vs. THE DY. COMMR. OF INCOME TAX, CIRCLE-1 (1),, RAJKOT

SMT. BIJAL DARSHITBHAI PUJARA,,RAJKOT vs. THE DY. COMMR. OF INCOME TAX, CIRCLE-1 (1),, RAJKOT

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. JAGJIVAN RANCHHODBHAI SAKHIYA, RAJKOT

DCIT, CENTRAL CIRCLE 1, RAJKOT, RAJKOT vs. SHRI JAGJIVAN RANCHHODBHAI SAKHIYA, RAJKOT