ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VAPI vs. RAJESHBHAI MAGANBHAI AHIR, SURAT
In the result, the appeal filed by the Revenue is dismissed
ITA 1329/SRT/2024[2017-18]Status: DisposedITAT Rajkot15 Apr 2026AY 2017-18
Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra Kamble
For Appellant: Shri Ajay Uke, Sr.DRFor Respondent: Shri Hardik Vora, AR
Section 133ASection 143(3)Section 147Section 148Section 292Section 698Section 69ASection 69B
reassessment proceedings initiated on such grounds are liable to be quashed.
6. The Ld. Departmental Representative (DR) submitted that the Ld. CIT(A) erred in deleting the additions made by the Assessing
Officer. It was contended that the Ld. CIT(A) wrongly deleted the addition of Rs.10,39,500/- made by the Assessing Officer under section 69A of the Income