JAMNADAS RAMJIBHAI VIKANI,MANAVADAR vs. DCIT, INT.TAX, , RAJKOT
ITA 72/RJT/2023[BP 01.04.1989 to 08.06.1999]Status: HeardITAT Rajkot28 Jun 2023
Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 215 & 216/Rjt/2022 & 72 & 73/Rjt/2023 ("नधा"रण वष" / Assessment Year : Block Period: 1.4.89 To 8.6.1999) Shri Jamnadas R Vikani The Deputy बनाम/ 22, Kailashnagar, Mitadi Commissioner Of Income Vs. Road, Manavadar Tax Cirlce-1(1), Rajkot "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aavpv6232E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Mehul Ranpura, A.R. ""यथ" क" ओर से / Shri Shramdeep Sinha, Sr.D.R. Respondent By : सुनवाई क" तार"ख / Date Of 09/06/2023 Hearing घोषणा क" तार"ख /Date Of 28/06/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Four Appeals At The Instance Of The Assessee Are Directed Against Two Sets Of Orders; Two Dated 16.07.2003 Passed By The Commissioner Of Income Tax (Appeals)-Iv, Rajkot In Ita Nos. 215 & 216/Rjt/2022 & And Other Two Orders Dated 27.01.2023 Passed By The Commissioner Of Income Tax (Appeals)-13, Ahmedabad In Ita Nos. 72 & 73/Rjt/2023 (Hereinafter
For Appellant: Shri Mehul Ranpura, A.R
Section 132Section 158BSection 245F(2)Section 245HSection 269SSection 271D
245F(2) of the Act. Therefore, the appeals preferred by the assessee before the Ld. CIT(A)-IV, Rajkot stood dismissed on 16.07.2003 only on maintainability ground and not on merit. Practically, the imposition of penalty under Section 271D & 271E r.w.s. 269SS and 269T to the tune of Rs.26,97,460/- and Rs.23,45,415/- respectively were not adjudicated
