SMT. JAYABEN MATHURDAS KANERIA,,SURAT vs. THE INCOME TAX OFFICER, WARD -1(3),, SURAT
In the result, appeal of the assessee for A
ITA 2029/AHD/2015[2011-12]Status: DisposedITAT Surat16 Aug 2018AY 2011-12
Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.2031 & 2663/Ahd/2015/Srt िनधा"रण वष"/Assessment Years : 2010-11 & 2011-12 Amitkumar Mathurdas Kaneria, Vs The Income Tax Officer, 64, Himgiri Bunglows, . Ward-3(3), Surat. Near: Rajhans Cinema, Piplod, Dumas Road, Surat – 395 007. [Pan: Adppk 7315 J) अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No’S.1545 & 2029/Ahd/2015/Srt िनधा"रण वष"/Assessment Years : 2010-11 & 2011-12 Smt.Jayaben Mathurdas Kaneria, Vs The Income Tax Officer, 64, Himgiri Bunglows, . Ward-3(3), Surat. Near: Rajhans Cinema, Piplod, Dumas Road, Surat – 395 007. [Pan: Adppk 7316 M) अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2030/Ahd/2015/Srt िनधा"रण वष"/Assessment Year : 2010-11 Smt.Jullie Amit Kaneria, Vs. The Income Tax Officer, 64, Himgiri Bunglows, Ward-3(3), Surat. Near: Rajhans Cinema, Piplod, Dumas Road, Surat – 395 007. [Pan: Aizpk 3199 B) अपीलाथ" Appellant ""यथ"/Respondent
Section 144
10% share in the company M/s.Rahul Textile
Industries Pvt. Ltd. It is also undisputed fact that there was a maximum debit balance of Rs.15,07,561/- on 12.09.2009 in the account of the assessee with said company. The contention of the assessee that the account was in the nature of current account, but in the remand report, the AO observed
