Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2009-10 Shri Dhirajlal Bhanjibhai Vadalia Cit-1, 1St Floor, Sterling Appts., Vs Rajkot. Jawahar Road, Rajkot.
1), Rajkot u/s 143(3) of the Act and in directing the assessing officer to reassess allow/ability of deductions u/s. 54F and 54B of the Act. 4. On merits, the Learned Commissioner of Income Tax, Rajkot - I, Rajkot erred in holding that the appellant did not satisfy conditions for allowability of deductions u/s. 54F and 54B