KIRAN AMISHKUMAR THAKRAR,RAJKOT vs. INCOME TAX OFFICER, WARD - 2(2)(1), RAJKOT, RAJKOT
In the result, appeal of the assessee, is allowed for statistical purpose
ITA 247/RJT/2025[2019-20]Status: DisposedITAT Rajkot23 Dec 2025AY 2019-20
For Appellant: NoneFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 115bSection 139Section 142(1)Section 143(2)Section 147Section 148Section 234aSection 270aSection 271aSection 272a(1)(d)
disallowance of Chapter VIA deduction, resulting in an assessed income of Rs. 55,79,230/-. The CIT(A) dismissed the assessee's appeal.",
"held": "The Tribunal noted that the assessee did not comply with notices from the lower authorities and did not present their case effectively. Applying the principle 'Vigilantibus non dormientibus jura subveniunt', the Tribunal set aside the lower