DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-3, SURAT vs. SH. HARESHBHAI MOHANBHAI SAKARIYA, SURAT
In the result, Revenue’s appeal is dismissed
ITA 48/SRT/2021[2017-18]Status: DisposedITAT Surat25 May 2022AY 2017-18
Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee
Section 132Section 132(1)Section 143(3)Section 14ASection 153ASection 153CSection 158BSection 254(1)
section 153A, the assessee filed appeal before Ld. CIT(A). Before ld CIT(A) besides challenging
AYs 10-11, 14-15, 15-16 & 17-18
Dineshchandra D Koradia, Nagjibhai M Sakariya &
Sh. Hareshbhai M Sakariya
the validity of addition, the assessee also challenged the addition on legal ground that the addition was made on the basis of third-party statement