JITENDRABHAI BHAGVANBHAI DALVADI,SURENDRANAGAR vs. ITO WARD 2, MORBI
In the result, the appeal of the assessee is allowed
ITA 466/RJT/2024[2011-12]Status: DisposedITAT Rajkot30 Sept 2025AY 2011-12
Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)
For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR
Section 124Section 127Section 143(3)Section 147Section 234ASection 250Section 254Section 271(1)(c)Section 68
reassessment proceedings is a legal issue which goes to the root of the matter and no further inquiry is needed for deciding the said legal issue, as all facts were already on record, of the assessing officer, hence we admit the said additional grounds of appeal of the assessee for adjudication.
7. First, we shall adjudicate ground No.8 of additional
