BILIYA SEVA SAHKARI MANDLI LIMITED,MORBI, RAJKOT vs. ITO WARD 1, MORBI, MORBI
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 742/RJT/2025[2018-19]Status: DisposedITAT Rajkot29 Jan 2026AY 2018-19
Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 742/Rjt/2025 Assessment Year: (2018-19) Biliya Seva Sahkari Mandli Vs. Income Tax Office, Aayakar Limited Vibhag, J.K. Chamber, National At. Biliya, Tal. Morbi, Gujarat, Highway-8-A, At- Lalpar, Morvi 363641 (Gujarat) Morbi 363642 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabab3498H (Appellant) (Respondent)
For Appellant: Shri Chetan Agarwal, Ld. A.RFor Respondent: Shri Gopi Nath Chaubey, Ld. Sr. DR
Section 147Section 234ASection 234FSection 253(5)Section 270ASection 80P(2)(d)
section 80P(2)(d) of Rs. 737219. 2. The Ld. AO has erred on facts & in law in levying the penalty u/s 270A of the 1.T.
Act.
3. The Ld. AO has erred on facts & in law in levying the penalty u/s 234F of the I.T.
Act.
Biliya Seva Sahkari Mandali Ltd.
4. The Ld. AO has erred
