SURESH RAMANBHAI NAIK L/H OF RAMANBHAI PARBHUBHAI DESAI,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(4), SURAT
In the result, this appeal of the assessee is allowed
ITA 199/SRT/2021[2011-12]Status: DisposedITAT Surat12 Jul 2022AY 2011-12
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Suresh Ramanbhai Naik, I.T.O., L/R Of Ramanbhai Parbhubhai Desai, Ward-3(2)(3), Vs. 41, Meghna Raw House, Near Surat. Maharaja Agrasen Bhavan, City Light Road, Surat-395003. Pan No. Akqpd 5495 J Appellant/ Assessee Respondent/ Revenue
Section 139Section 139(1)Section 144Section 147Section 148Section 254(1)Section 271FSection 274
292 (Delhi)
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Suresh Ramanbhai Naik Vs ITO
5. On the other hand, the ld. Sr. DR for the revenue has vehemently supported the order of the ld. CIT(A)/NFAC.
6. We have considered the rival submissions of both the parties and have gone through the orders of the lower authorities carefully. There is no dispute that the assessee