SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT
In the result, appeals of the assessee, are allowed
ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17
Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha
For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)
92 taxmann.com 4 (Guj.)
Sunbarg Tradelink (P.) Ltd. v. ITO [2016] 74 taxmann.com 16 (Guj.)
Mahadev Trading Co. v. ITO [2012] 18 taxmann.com 353 (Ahd.)
b) The notices u/s 148A(b) and 148 of the Act and the order u/s 148A(d) of the Act are in violation of Section 151A of the Act.
1. The notice u/s 148A
