DEPUTY COMMIOSSIONER OF INCOMETAX, JAMNAGAR vs. VASANTBHAI MULJIBHAI KANANI, JAMNAGAR
In the result, appeal filed by the revenue is dismissed, whereas appeal filed by the assessee is allowed
ITA 124/RJT/2025[2022-23]Status: DisposedITAT Rajkot28 Aug 2025AY 2022-23
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.124/Rjt/2025 िनधा"रणवष"/ Assessment Year: 2022-23 Dy. Cit, Cir-1 Vasantbhai Muljibhai Kanani बनाम Jamnagar. Plot No.7, Ambica Enterprise Vs. Sardar Patel Ind. Estte-4 Indira Road Opp: Jakat Naka, Jamnagar-361004 (Guj) Pan : Aitpk 8038 P आयकर अपील सं /.Ita No.08/Rjt/2025 िनधा"रणवष"/ Assessment Year: 2022-23 Vasantbhai Muljibhai Kanani Dy. Cit, Cir-1 बनाम Plot No.7, Ambica Enterprise Jamnagar. Sardar Patel Ind. Estte-4 Vs. Indira Road Opp: Jakat Naka, Jamnagar- 361004 (Guj) Pan : Aitpk 8038 P (अपीलाथ"/Assessee) : (""यथ"/Respondent)
For Appellant: Shri Sagar Shah, ld.AR
Section 143(3)Section 144BSection 250Section 68Section 69C
section 69C of the Income-tax Act, 1961, on account of difference of purchases shown in Form 26AS and in Profit & Loss account.
5. Succinctly, the factual panorama of the case is that assessee before us is an Individual and had filed his return of income for the assessment year (A.Y.) 2022-
23, on 06.08.2022, declaring total taxable income
