MANISH GYANCHAND JAIN,GANDHIDHAM vs. ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE, , GANDHIDHAM
In the result the appeal of the assessee is allowed
ITA 95/RJT/2018[2009-10]Status: HeardITAT Rajkot08 Jul 2022AY 2009-10
Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal
For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A
Reassessment proceedings were initiated to reassess undisclosed income generated from shipping agency in the name of M/s Prime
Corporation which