SHRI AMITKUMAR MATHURDAS KANERIA,,SURAT vs. THE INCOME TAX OFFICER, WARD -3(3),, SURAT
In the result, appeal of the assessee for A
ITA 2031/AHD/2015[2010-11]Status: DisposedITAT Surat16 Aug 2018AY 2010-11
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
32. In view of above facts, this ground of appeal of assessee is dismissed.
33. Ground No.III relates to addition of deemed dividend of Rs.15,07,561/-, without considering that the account is in the name of current account and it would not be covered by section 2(22)(e) of the Act and without prejudice that
