SHRI ANILKUMAR AMARNATH AGARWAL,,JAMNAGAR vs. THE ITO, WARD-1,, JAMNAGAR
In the result, appeal of the assessee is allowed
ITA 73/RJT/2018[2013-14]Status: DisposedITAT Rajkot29 Jul 2022AY 2013-14
Bench: Smt.Annapurna Gupta & Smt.Suchitra Kambleassessment Year : 2013-14 Anilkumaramarnathagarwal Vs. Ito, Ward-1 27/2, Panchvatisociety Jamnagar. Nr.Gaushala Jamnagar 361 008. Gujarat. अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : None Revenue By : Shri B.D. Gupta, Ld.Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 26/07/2022 घोषणा क" तार"ख /Date Of Pronouncement: 29/07/2022
For Appellant: NoneFor Respondent: Shri B.D. Gupta, Ld.Sr.DR
Section 271(1)(c)
section 271(1)(c) as under:
"In this matter I have to submit that due to in advertence income credited by one debtor Shri Suresh Agarwal interest income worth Rs. 5,37,812.00 was not considered in audited accounts. It was also seen that claim of TDS was also not made in audited accounts. However, at the time of hearing
