MANISH GYANCHAND JAIN,GANDHIDHAM vs. ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE, , GANDHIDHAM
In the result the appeal of the assessee is allowed
ITA 96/RJT/2018[2010-11]Status: HeardITAT Rajkot08 Jul 2022AY 2010-11
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
10. Various transactions related to business were appearing in various his bank accounts for this period. However, the assessee has not filed return of income for the FY 2008-09
relevant to A.Y. 2009-10. 3. In the light of the above facts, it is clear that the assessee has failed disclosed the amount of Rs.30