HASUMATIBEN JAGDISHBHAI PATEL, ,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VALSAD
In the result, appeal of assessee is allowed
ITA 322/SRT/2023[2018-19]Status: DisposedITAT Surat22 Nov 2023AY 2018-19
Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.322/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Hasumatiben Jagdishbhai Principal Commissioner Of Patel Income-Tax, Valsad, 301, Vs 80 Shree Ram Estate, Opp. 3Rd Floor, Income Tax Pandesara Petrol Pump Office, Palak Arcade, Shanti Bhedwad, Surat-394220 Nagar, Tithal Road, Pan : Aaopp 1698 K Valsad-396001 अपीलाथ"/Appellant ""यथ" /Respondent
Section 142(1)Section 143(2)Section 143(3)Section 254(1)Section 263
TDS or that such issues were not verified. The Ld. PCIT gave his observation /
findings without giving any opportunity of such additional issue. The Ld. AR for the assessee submits that without giving any opportunity on the issue which was not subject-matter of show cause, the order passed by Ld.PCIT under section 263 to that extent is absolutely illegal
