YASHPAL KISHORSINH CHAUHAN,RAJKOT vs. COMMISSIONER OF INCOMETAX APPEALS, RAJKOT
In the result, appeal of the assessee, is allowed for statistical purpose
ITA 674/RJT/2025[2013-2014]Status: HeardITAT Rajkot24 Dec 2025AY 2013-2014
Section 142(1)Section 147Section 148Section 234Section 271(1)(B)Section 271(1)(c)Section 69A
271(1)(B) of the\nincome tax act 1961.\n6. The learned A.O. erred in charging interest u/s 234(A) and 234(B) of the income tax\nact 1961.\"\n3. Brief facts of the case are that the appellant is an individual and had filed his\nreturn of income for A.Y. 2013-14 declaring total income