RAJESHBHAI CHIMANBHAI JAVIA,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-1(4),, RAJKOT-GUJARAT
In the result, the appeal of the assessee is partly allowed for the statistical purposes
ITA 312/RJT/2014[2009-10]Status: DisposedITAT Rajkot12 Dec 2019AY 2009-10
Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.312/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2008-2009
For Appellant: None (Witten Submission)For Respondent: Shri S.N. Kabra, Sr.DR
Section 194HSection 40
depreciation of Rs. 76,500/- and petrol expenses of Rs. 32,800/-. The addition needs suitable reduction.
5. Without prejudice, the assessment made is bad in law and deserves annulment.
6. Without prejudice, no adequate, sufficient and reasonable opportunity has been provided while passing assessment order. The assessment needs annulment.
7. Without prejudice, no adequate, sufficient and reasonable opportunity