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
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 144Section 69A
2\nIta no. 17/rjt/2024\nAbhay Hargovindbhai Patel\nto assess the income of the assessee on the basis of details available on record u/s.\n144 of the Act.\n4. However, following the principle of natural justice, an opportunity was\nprovided to the assessee in form of detailed questionnaire issued vide e-notice\nu/s.142(1) of the Act dated 24/04/2019 which