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1 result for “disallowance”+ Section 272A(2)(f)clear

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Key Topics

Section 1444Section 142(1)4

ABHAY HARGOVINDBHAI PATEL,JAMNAGAR vs. THE INCOME TAX OFFICER, JAMNAGAR

In the result, the appeal filed by the assessee is partly allowed, in above terms

ITA 17/RJT/2024[2017-18]Status: DisposedITAT Rajkot16 Jul 2025AY 2017-18

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपीलसं./Ita No. 17/Rjt/2024 निर्धारणवर्ष / Assessment Year: (2017-18) (Hybrid Hearing) Abhay Hargovindbhai Patel Vs. The Income Tax Officer, Ward 305, Dwarkeshdham,B/H. Samudra 1(3), Jamnagar Sales, Rajnagar, Aerodram Road, 1St Floor, Taranjali Building, Pn Jamnagar 361006 Marg, Aubpp7196D Jamnagar 361008 (Assessee) (Respondent) Assessee By : Shri Vimal Desai, Ld. Ar Respondent By : Shri K. L. Solanki, Ld. Sr. (Dr) Date Of Hearing : 27/04/2025 Date Of Pronouncement : 16/07/2025 आदेश / Order Per, Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2017-18, Is Directed Against The Order Passed By Commissioner Of Income Tax (Appeals), Vide Order Dated 08/11/2023, Which In Turn Arises Out Of An Order Passed By The Assessing Officer, Dated 26/11/2019, U/S 144 Of The Income Tax Act, 1961. Page 1

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri K. L. Solanki, Ld. Sr. (DR)
Section 120(5)Section 133(6)Section 139Section 142(1)Section 144
Section 69A

2 Ita no. 17/rjt/2024 Abhay Hargovindbhai Patel to assess the income of the assessee on the basis of details available on record u/s. 144 of the Act. 4. However, following the principle of natural justice, an opportunity was provided to the assessee in form of detailed questionnaire issued vide e-notice u/s.142(1) of the Act dated 24/04/2019 which