M/S CHANDRAKANT H. KAKKAD,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-4(2),, RAJKOT-GUJARAT
In the result, this ground of the assessee’s appeal is allowed
ITA 126/RJT/2017[2006-07]Status: DisposedITAT Rajkot21 Sept 2022AY 2006-07
For Appellant: Shri Deepak Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139(1)Section 143(3)Section 144ASection 54Section 54F
144A to the JCIT, tough requested by the assessee. The assessment needs annulment.
8. Taking into consideration the legal, statutory, factual, accounting and administrative aspects, no addition amounting to Rs. 10,23,392/- ought to have been confirmed. The addition needs deletion.
9. Without prejudice, the assessment made is bad in law and deserves annulment.
10. Without prejudice
