SHRI NARENDRA DHARAMDAS GIDWANI,ANJAR KUTCH vs. THE ADDL. CIT, NFAC, , NEW DELHI
In the result, the appeal of the assessee is partly allowed
ITA 220/RJT/2023[2015-16]Status: DisposedITAT Rajkot09 Jun 2025AY 2015-16
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 220/Rjt/2023 ("नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Narendra Dharamdas Gidwani, The Commissioner Of Income Vs. Plot No. 29, Survey No. 193/1, Maitru Tax(Appeals), Residency Meghpar Borichi, Anjar, National Faceless Appeal Centre Kutch, (Nfac), Delhi, Income Tax Gujarat - 370110 Department, Ministry Of Finance, Government Of India "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akmpg6386M (Appellant) (Respondent) Appellant By : Shri Chiranjeev Tandon, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 26/03/2025 Date Of Pronouncement : 09/06/2025 आदेश / O R D E R Per D. M. Sinha, Jm:
For Appellant: Shri Chiranjeev Tandon, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 147Section 269Section 269SSection 270ASection 69A
271D of the IT Act for violation of Section 269SS should be imposed on the Narendra D. Gidwani wife of Appellant. The Assessing Officer vide said show cause notice called upon the Appellant to show cause as to why the income should not be assessed at INR 3,00,500/-with necessary evidence.
i. The Appellant vide Letter dated February