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
section 69B on account of investment not recorded in the books of account.
4. Aggrieved by the order of the Assessing Officer, the assessee carried the matter in appeal before the Ld.CIT(A), who allowed the ground of appeal of the assessee.
5. During the course of appellate proceedings, the Ld. Counsel for the assessee submitted that the reassessment