THE ITO, WARD-1 (1) (4),, RAJKOT-GUJARAT vs. SHRI MAHENDRABHAI D. ZALAVADIA,, RAJKOT-GUJARAT
In the result, the appeal filed by the Revenue is dismissed
ITA 610/RJT/2015[2007-08]Status: DisposedITAT Rajkot29 Nov 2019AY 2007-08
Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.610/Rjt/2015 "नधा"रण वष"/Asstt. Year: 2007-2008 I.T.O., Shri Mahendrabhai D. Zalavadia, Vs. Ward-1(1)(4), 303, Ayodhya Apartment, Rajkot. University Road, Rajkot. Pan: Aabpz6007F
For Appellant: Shri D.M. Rindani, Sr.DR
Section 45(2)Section 45(3)Section 48Section 80I
1)
The Learned C.I.T.(A)-1, Rajkot has erred in law and on facts in deleting the addition of Rs.27,36,800/- on the ground that the issue in question is not governed by provisions of section 45(2). The Ld.CIT(A)-1 ought to have appreciated that this is a technical error and he being a fact finding
