BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

41 results for “TDS”+ Section 56(2)clear

Sorted by relevance

Delhi1,687Mumbai1,534Bangalore803Chennai550Kolkata364Hyderabad290Ahmedabad234Chandigarh195Indore174Karnataka157Cochin155Jaipur147Pune124Raipur75Visakhapatnam58Lucknow55Rajkot43Cuttack42Surat41Amritsar24Nagpur24Agra23Guwahati18Jodhpur18Ranchi17Varanasi16Patna15Dehradun15Telangana12Panaji11Jabalpur7SC7Kerala5Calcutta4Allahabad3Uttarakhand2Rajasthan1

Key Topics

Section 143(3)34Addition to Income29Disallowance26Section 26322Section 254(1)17Section 6812TDS12Reassessment12Section 14A10Bogus Purchases

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,BHARUCH vs. THE DY.CIT.,BHARUCH CIRCLE,, BHARUCH

In the result, this ground of appeal is allowed for statistical purpose

ITA 1849/AHD/2014[2008-09]Status: DisposedITAT Surat24 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 44ASection 80I

56. In the result, ground No. 8 of the appeal is allowed. 57. Ground No. 9 relates to making of adjustment of disallowance of provisions of post closer and pit covering expenses under book profit under section 115JB. Considering the facts that we have already deleted the disallowance of provisions of post closer and provision for pit covering expenses, therefore

THE ACIT,BHARUCH CIRCLE,, BHARUCH vs. BHARUCH ENVIRO INFRASTRUCTURE LTD.,, ANKLESHWAR

In the result, this ground of appeal is allowed for statistical purpose

Showing 1–20 of 41 · Page 1 of 3

10
Section 80I8
Section 143(2)7
ITA 1867/AHD/2014[2008-09]Status: DisposedITAT Surat24 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 44ASection 80I

56. In the result, ground No. 8 of the appeal is allowed. 57. Ground No. 9 relates to making of adjustment of disallowance of provisions of post closer and pit covering expenses under book profit under section 115JB. Considering the facts that we have already deleted the disallowance of provisions of post closer and provision for pit covering expenses, therefore

ITO, WARD-2(3)(8),, SURAT vs. SHRI SUNIL KUMAR P. JAIN,, SURAT

In the result, the appeal of the assessee is allowed

ITA 1164/AHD/2017[2007-08]Status: DisposedITAT Surat05 Feb 2020AY 2007-08

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1164/Ahd/2017 िनधा"रण वष"/Assessment Year:2012-13 M/S. Supreme Auto, Principal Commissioner Bilimora Road, National Of Income-Tax- Valsad Highway No.8, Samroli, At Chikhli, Navsari 396 521 Pan: Aamfs 3499 K अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 143(3)Section 263Section 40A(2)(b)

2 to section 263, still observed the section 263 can be invoked even where full facts are disclosed but the AO has not examined these details as per correct proposition of law. However, the learned counsel for the assessee submitted that no such addition have been made in subsequent assessment years. Where two views are possible, even then revision jurisdiction

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 1509/AHD/2016[2011-12]Status: DisposedITAT Surat04 May 2020AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena

Section 131Section 143Section 143(3)Section 14ASection 154Section 68

56 persons, out of which 54 are based at Ranchi and remaining two are group concerns of the assessee. The AO had issued DCIT, Circle-1(1)(2), Surat Vs. Kejriwal Industries Ltd.,/ITA No.1509/AHD/2016 for A.Y. 2011-12 Page 4 of 49 commissions to DCIT, Circle-1, Ranchi and ACIT-TDS, Circle- Ranchi under section

ACIT, CIRCLE 1(2), SURAT vs. M/S NYA INTERNATIONAL,, SURAT

In the result, ground nos

ITA 713/SRT/2018[2013-14]Status: DisposedITAT Surat22 Feb 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.713/Srt/2018 Assessment Year: (2013-14) (Virtual Court Hearing) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No.534/Srt/2019 Assessment Year: (2014-15) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 30/12/2022 Date Of Pronouncement 22/02/2023

Section 10ASection 142(1)Section 144Section 68

2 can be decided on merits. " 11. During the appellate proceedings, the copy of the remand report was provided to the assessee. The assessee, in response to the remand report, submitted his reply dated 21.03.2018 wherein it was stated as follows: 713/SRT/2018 & 534/SRT/2019/AY.2013-14 to 2014-15 M/s. Nya International "In para 4.2, the learned assessing officer observed some anomaly

ACIT, CIRCLE 1(2), SURAT vs. NYA INTERNATIONAL,, SURAT

In the result, ground nos

ITA 534/SRT/2019[2014-15]Status: DisposedITAT Surat22 Feb 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.713/Srt/2018 Assessment Year: (2013-14) (Virtual Court Hearing) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No.534/Srt/2019 Assessment Year: (2014-15) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 30/12/2022 Date Of Pronouncement 22/02/2023

Section 10ASection 142(1)Section 144Section 68

2 can be decided on merits. " 11. During the appellate proceedings, the copy of the remand report was provided to the assessee. The assessee, in response to the remand report, submitted his reply dated 21.03.2018 wherein it was stated as follows: 713/SRT/2018 & 534/SRT/2019/AY.2013-14 to 2014-15 M/s. Nya International "In para 4.2, the learned assessing officer observed some anomaly

N R CORPORATION,SURAT vs. PCIT-1, SURAT

In the result, the appeal of the assessee is allowed

ITA 526/SRT/2024[2018-19]Status: DisposedITAT Surat28 May 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.526/Srt/2024 Assessment Year: 2018-19 (Physical Hearing) N. R. Corporation, Vs. The Pcit - 1, B-202, Capital Status, Opp – Hariom Surat Nagar, Near Atman Park, L. P. Savani Road, Adajan, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamfn9368A (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 13/03/2025 Date Of Pronouncement 28/05/2025

Section 143Section 143(2)Section 143(3)Section 194CSection 263Section 40

2 was inserted below sub-section (1) with effect from 01.06.2015 to ITA No.526/SRT/2024/AY.2018-19 N. R. Corporation declare as to what shall be deemed to be “erroneous in so far as it is prejudicial to the interest of revenue”. The instances which would fall in the above category are:(i) the order is passed without making inquiries and verification which

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)

TDS made on such interest and the amount received and repaid during the year. Such details are recorded by ld CITA) at page No. 18 & 19 of his order. The assessee also stated that the assessing officer considered only peak of all transaction and made addition of Rs. 4.15 Crore in AY 2010-11 and Rs. 2.14 Crore

ACIT, CENTRAL CIRCLE-4, SURAT vs. VALENCIA CORPORATION, SURAT

In the result, this appeal of revenue is dismissed

ITA 257/SRT/2022[2016-17]Status: DisposedITAT Surat09 Nov 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) A.C.I.T. M/S Valencia Corporation, Central Circle-4, S. No. 400, T.P. No. 29 (Vesu-Rundh Vs. Surat. Magdalla), F.P. No. 45/2, Nr. Siddhivinayak Temple, Vesu, Surat (Gujarat) Pan : Aakfv 2329 K Appellant Respondednt C.O. No. 17/Srt/2023 (Arising Out Of Ita No. 257/Srt/2022)(Ay: 2016-17) M/S Valencia Corporation, A.C.I.T. S. No. 400, T.P. No. 29 (Vesu- Central Circle-4, Vs. Rundh Magdalla), F.P. No. 45/2, Surat. Nr. Siddhivinayak Temple, Vesu, Surat (Gujarat) Pan : Aakfv 2329 K Appellant/Objector Respondednt

Section 250(4)Section 250(5)Section 254(1)Section 41Section 41(1)

section 250(5). 4. In addition and alternative to cross objection No. 1, 2, & 3, in view of the facts and circumstances of the case and in law, the Ld. CIT(A) has rightly appreciated the facts that entire amount of Rs. 2,56,70,912/- pertains to works contractor(i.e. Konark Infratech) and TDS

ITO, WARD-3(3)(4), SURAT vs. M/S. SATYAM ENTERPRISE, SURAT

In the result, this part of issue is allowed for statistical purpose

ITA 169/SRT/2020[2013-14]Status: DisposedITAT Surat06 Apr 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., M/S Satyam Enterprise, Ward- 3(3)(4), 182-Thakordwar Society, Nr. Vs. Surat. Spinning Mill, Varachha Road, Surat. Pan No. Abvfs 5076 L Appellant/ Assessee Respondent/ Revenue

Section 201Section 254(1)Section 40

2. Whether, on facts and circumstances of the case and in law the Ld. CIT (A) was justified in deleting the addition in the case of Sub Contractor Shri Jyantkumar Hirani, on account of assessee's failure to deduct TDS ITO Vs M/s Satyam Enterprise on Labour Contract Expenses, by observing that the said person has not filed ROI because

SHRI LALCHAND DHARIWAL,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(2)(3),, SURAT

In the result, appeal of the assessee is partly allowed

ITA 2623/AHD/2016[2012-13]Status: DisposedITAT Surat11 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.2623/Ahd/2016 िनधा"रण वष"/Assessment Year:2012-13 Shri Lalchand P. Dhariwal, Income Tax Officer, Prop. M/S. Adinath Textile , Ward- 1(2)(3) Surat O-21-23 Bombay Market Umarwada Surat Pan: Aatpd 0682 Q अपीलाथ" Appellant ""यथ"/Respondent

Section 133(6)Section 143Section 68

section 68 by providing details to establish genuineness of transaction, identity and creditworthiness of depositors then the assessee is not expected to prove genuineness of cash deposited in bank account of those creditors because under the law the assessee can be asked to prove the source of credits in his books of accounts but not the source of source

D V PROPERTIES PVT. LTD.,SURAT vs. PR. COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, appeal filed by the assessee is partly allowed to the extent indicated above

ITA 121/SRT/2023[2018-19]Status: DisposedITAT Surat29 Aug 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.121/Srt/2023 Assessment Year: (2018-19) (Physical Hearing) D. V. Properties Pvt. Ltd., Vs. The Pcit - 1, 748-749, Golden Plaza Market, Surat. Ring Road, Surat – 395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacd8392B (Appellant) (Respondent) Ms Chaitali Shah, Ca Appellant By Shri Ashok B. Koli, Cit(Dr) Respondent By Date Of Hearing 19/07/2023 Date Of Pronouncement 29/08/2023

Section 143(3)Section 263Section 37(1)Section 43B

2. Brief facts of the issue in dispute are stated as under. The assessee before us is a Private Limited Company and had filed its return of income for A.Y. 2018-19, on 17.11.2018, declaring total income at Rs. Nil. The assessee`s case was selected for complete scrutiny under E-Assessment Scheme, 2019, having specific issue of examination

ARJUNSINH HARISINH THAKOR,SURAT vs. INCOME TAX OFFICER, BARDOLI

In the result, grounds No

ITA 245/SRT/2021[2017-18]Status: DisposedITAT Surat15 Jun 2023AY 2017-18

Bench: Shri Pawan Singh(Physical Hearing) Arjunsinh Harisinh Thakor, I.T.O., 1 Thakor Niwas, Zanda Chowk, Ward-1, Vs. Tarasadi Road, Kosamba, Bardoli. Surat-394120. Pan No. Aabpt 1270 G Appellant/ Assessee Respondent/ Revenue

Section 115BSection 254(1)Section 68

56 (All) (5) Sri Sri Nilkantha Narayan Singh Vs CIT (1951) 20 ITR 8 (Pat) (6) CIT Vs Kulvant Rai 291 ITR 36 (Del) (7) S.R. Venkata Ratnam Vs CIT (1980) 48 CCH 0619 (Kar) (8) Vinatha Madhusudan Reddy Vs ACIT (2018) 54 CCH 0151 (Mum Trib) (9) R.S. Diamonds India (P) Ltd. Vs ACIT (2022) 145 taxmann.com

ACIT, CC - 2., SURAT vs. M/S. MANGALMURTY DEVELOPERS, SURAT

In the result, ground No. 2 raised by the Revenue is dismissed

ITA 217/SRT/2020[2016-17]Status: DisposedITAT Surat15 May 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.217/Srt/2020 "नधा"रण वष"/Assessment Year: (2016-17) (Virtual Court Hearing) The Acit, Central Circle-2, Vs. M/S. Mangalmurti Developers, Surat. 17/18, Astvinayak Raw House, Near Parshuram Garden, Adajan, Surat-395001. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aavfm9510C

Section 143(1)Section 143(2)Section 143(3)

section 143(2) of the I.T. Act dated 08.09.2017 was issued and duly served upon the assessee. 4. Thereafter, a show cause notice was issued by assessing officer on 11/12/2018, fixing date of hearing on 14/12/2018. The contents of the show cause notice are reproduced by Assessing Officer at page nos. 2 to 4 of assessment order. 5. In response

DCIT, CIRCLE-1(1) (1),, SURAT vs. ANUSHREE SAREES PVT. LTD.,, SURAT

In the result, appeal filed by the Revenue ( In ITA No

ITA 1680/AHD/2017[2011-12]Status: DisposedITAT Surat23 Jun 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1680 To 1682/Ahd/2017 आयकरअपीलसं./Ita No.61/Srt/2019 ("नधा"रणवष" / Assessment Years: (2011-12 To 2013-14) (Virtual Court Hearing) The Dcit, Circle-1(1)(1), Vs. M/S. Anushree Sarees Pvt. Ltd., Surat. D-5409, Raghukul Textile Market, Ring Road, Surat-395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagca5772J (Appellant)/(Revenue) (Respondent)/(Assessee)

For Appellant: Shri Aaditya Nemani, CAFor Respondent: Shri H. P. Meena, CIT(DR) & Ms Anupama Singla, Sr. DR
Section 133ASection 143(2)Section 143(3)

56,000 20,89,000 Shri. Rangrej group Bogus Purchases from Rawalwasiya group 85,65,425 21,41,356 Total 1,69,21,425 42,30,356 8.6 As narrated in para 3.2 and 8.3 above, Shri Amitkumar Khemka Director of appellant - company has made declaration of Rs.40,00,000 in IDS Scheme 2016, on this account. The issue

DCIT, CIRCLE-1(1) (1),, SURAT vs. ANUSHREE SAREES PVT. LTD.,, SURAT

In the result, appeal filed by the Revenue ( In ITA No

ITA 1682/AHD/2017[2013-14]Status: DisposedITAT Surat23 Jun 2022AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1680 To 1682/Ahd/2017 आयकरअपीलसं./Ita No.61/Srt/2019 ("नधा"रणवष" / Assessment Years: (2011-12 To 2013-14) (Virtual Court Hearing) The Dcit, Circle-1(1)(1), Vs. M/S. Anushree Sarees Pvt. Ltd., Surat. D-5409, Raghukul Textile Market, Ring Road, Surat-395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagca5772J (Appellant)/(Revenue) (Respondent)/(Assessee)

For Appellant: Shri Aaditya Nemani, CAFor Respondent: Shri H. P. Meena, CIT(DR) & Ms Anupama Singla, Sr. DR
Section 133ASection 143(2)Section 143(3)

56,000 20,89,000 Shri. Rangrej group Bogus Purchases from Rawalwasiya group 85,65,425 21,41,356 Total 1,69,21,425 42,30,356 8.6 As narrated in para 3.2 and 8.3 above, Shri Amitkumar Khemka Director of appellant - company has made declaration of Rs.40,00,000 in IDS Scheme 2016, on this account. The issue

DY. C.I.T.CIR., 1(1)(1), SURAT vs. M/S ANUSHREE SAREES PVT.LTD.,, SURAT

In the result, appeal filed by the Revenue ( In ITA No

ITA 61/SRT/2019[2012-13]Status: DisposedITAT Surat22 Jun 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.1680 To 1682/Ahd/2017 आयकरअपीलसं./Ita No.61/Srt/2019 ("नधा"रणवष" / Assessment Years: (2011-12 To 2013-14) (Virtual Court Hearing) The Dcit, Circle-1(1)(1), Vs. M/S. Anushree Sarees Pvt. Ltd., Surat. D-5409, Raghukul Textile Market, Ring Road, Surat-395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagca5772J (Appellant)/(Revenue) (Respondent)/(Assessee)

For Appellant: Shri Aaditya Nemani, CAFor Respondent: Shri H. P. Meena, CIT(DR) & Ms Anupama Singla, Sr. DR
Section 133ASection 143(2)Section 143(3)

56,000 20,89,000 Shri. Rangrej group Bogus Purchases from Rawalwasiya group 85,65,425 21,41,356 Total 1,69,21,425 42,30,356 8.6 As narrated in para 3.2 and 8.3 above, Shri Amitkumar Khemka Director of appellant - company has made declaration of Rs.40,00,000 in IDS Scheme 2016, on this account. The issue

KIRTIKUMAR NAGINDAS SHAH,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(6), SURAT

In the result, ground No.2 raised by the assessee is allowed

ITA 535/SRT/2023[2014-15]Status: DisposedITAT Surat12 Oct 2023AY 2014-15

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.535/Srt/2023 Assessment Year: (2014-15) (Physical Hearing) Kiritkumar Nagindas Shah, Vs. The Ito, A-1103, Regent Residency, Near Ward – 2(3)(6), Saurabh Society, Pal, Surat Surat – 395009, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Anjps9031P (Appellant) (Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 145Section 14ASection 40

section 14 of the I.T. Act attracts in your case. Therefore, you are asked to furnish explanation as to why expenditure incurred of Rs.7,56,965/- for earning exempt income should not be disallowed u/s 14A of the I.T. Act as worked out of Rs.7,56,965/- as per rule 8D of the income tax. Further, it is noticed that

PARVATIBEN BHAGUBHAI PATEL,VALSAD vs. INCOME TAX OFFICER, WARD-7, VAPI, VAPI

In the result, the appeal of assessee is allowed for statistical purposes

ITA 497/SRT/2023[2011-12]Status: DisposedITAT Surat30 Nov 2023AY 2011-12

Bench: Shri Pawan Singh(Physical Hearing) Parvatiben Bhagubhai Patel, Vs. The Ito, Dungri, Ponia Falia Udwada, Ward -7, Valsad – 396185. Vapi Pan : Afipp2146M Appellant Respondednt

Section 144Section 148Section 254(1)

2. Rival submissions of the parties heard and record perused. The learned authorised representative (ld. AR) of the assessee submits that Assessing Officer as well as ld. CIT(A) passed an ex parte order without giving fair and reasonable opportunity to the assessee. The ld. AR submits that case of assessee was reopened on the basis of information that assessee

GTPL RAJWADI NETWORK PVT. LTD.,BAMROLI vs. DY. COMMISSIONER OF INCOME TAX, CIR-1(1)(2), SURAT

In the result, appeal filed by the assessee is allowed

ITA 95/SRT/2023[2014-15]Status: DisposedITAT Surat31 May 2023AY 2014-15

Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)

For Appellant: Shri Sapnesh R Sheth, CAFor Respondent: Shri Vinod Kumar, Sr- DR
Section 143(3)Section 271(1)Section 271(1)(c)

section 271(1) (c) of the Income Tax Act, 1961 (in short ‘the Act’), dated 28.06.2017. 2. Grounds of appeal raised by the assessee are as follows: “1. On the facts and circumstances of the case as well as law on the subject, the learned Commissioner of Income-Tax (Appeals), NFAC has erred in penalty confirming the action of Assessing