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
271E of the Act as the case may be during the assessment proceeding treated as booking advance and consequently assessed as undisclosed income of the assessee invoking
Section 68
