KISHAN BEEJ,JAMNAGAR vs. ITO WARD 2(1), JAMNAGAR
In the result, appeal filed by the assessee is allowed
ITA 384/RJT/2024[2017-18]Status: DisposedITAT Rajkot11 Apr 2025AY 2017-18
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.384/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2017-18 Kishan Beej Ito, Wared-2(1) बनाम Kashivishvanath Road Jamnagar – 361 001 Nr. P & T Office Vs. Jamnagar – 361 001 Pan : Aacfk 2114 P (अपीलाथ"/Appellant) (""यथ"/Respondent) :
For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR
Section 115BSection 142(1)Section 147Section 148Section 234ASection 250Section 271ASection 69Section 69A
69 A of the l.T. Act, 1961 on account cash deposit in bank account.
4.That, the Ld. CIT(A) has wrongly confirmed applicability of provisions of section 115BBE of the IT Act, 1961. 5.That, the Ld. CIT(A) has confirmed levy of interest u/s 234A, 234B and 234C of the I.T. Act, 1961. 6.That, the Ld. CIT(A) has wrongly