ARVINDBHAI RATILAL SHAH T L/H KOKILABEN ARVINDBHAI SHAH,SURAT vs. ITO, WARD 2(3) (6), SURAT
In the result, the appeal of the assessee is dismissed
ITA 878/SRT/2025[2017-18]Status: HeardITAT Surat07 Oct 2025AY 2017-18
Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2017-2018 Arvindbhai Ratilal Shah, T L/H Ito Ward 2(3)(6), Kokilaben Arvindbhai Shah, Income Tax Office, Room 405, C/O Sun Gems, 203 Syndicate Vs. Anavil Business Centre, Pal- House, Gujjar Falia Haripura, Hazira Road, Adajan, Surat-395003. Surat-394270. Pan No. Actps 6533 K Appellant Respondent
For Appellant: Mr. Suresh K Kabra, CAFor Respondent: Mr. J.K. Chandnani, Sr. DR
Section 143(1)Section 69A
capital gains on equity shares, dividend, commission income, and interest. The return so filed was processed under section 143(1) of the Income-tax Act, 1961. Subsequently, the case was selected for scrutiny assessment.
2.1. During the course of assessment proceedings, the Assessing
Officer observed that the assessee had deposited cash in various bank accounts during the period of demonetisation