THE ITO, WARD-1,, NA vs. ARIVS.SHRI ANILKUMAR AMRUTLAL CHAHWALA, NAVSARI
In the result, this ground of appeal is rejected
ITA 1003/AHD/2011[2007-08]Status: DisposedITAT Surat14 Jun 2021AY 2007-08
Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.2078/Ahd/2010 िनधा"रणवष"/Assessment Year: 2006-07 आ.अ.सं./I.T.A No.1003/Ahd/2011 िनधा"रणवष"/Assessment Year: 2007-08 The Income Tax Officer, Vs. Shri Anil Kumar Amrutlal Chahwala, Ward-(1), Navsari. 102, Trimurti Complex, Vijalpore, Navsari. [Pan: Abnpc 6308 F] अपीलाथ" / Appellant ""थ"/Respondent
Section 143(1)Section 143(3)
purchases was gathered by the assessing officer. The entire transaction cannot be treated as bogus in absence of cogent reasons. The assessing officer first made disallowance
Anil Kumar A.Chahwala (AY 2006-07 & 2007-08) of entire labour contract payment and second on application of section 40(a)(ia).
(ii)
The assessee undertook the labour contract job for cutting and polishing
