JIGNESH SUKHDEVBHAI PATEL L/H OF SUKHDEV PATEL,SURAT vs. INCOME TAX OFFICER, WARD -2(3)(6), SURAT
In the result, this ground of appeal is partly allowed
ITA 128/SRT/2023[2012-13]Status: DisposedITAT Surat19 Feb 2025AY 2012-13
Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 128/Srt/2023 (Ay 2012-13) (Physical Court Hearing) Jignesh Sukhdevbhai Patel Income Tax Officer, Ward-2(3)(6), 43, Ashutosh Nagri, Surat, Room No.606, बनाम Jahangirpura, Olpad Road, Aaykar Bhavan, Opp. New Civil Vs Surat-395 005 Hospital, Majura Gate, [Pan : Ajapp 1141 J] Surat-395 001 अपीलाथ"/Appellant ""थ" /Respondent
Section 142A(1)Section 142A(6)Section 143(3)Section 147Section 148Section 254(1)Section 50C
142A(6), however, he is not pressing such additional ground of appeal. Though the assessee while filing appeal has raised ground of appeal relating to validity of assessment under section 147 and issuance of notice under section 148 of the Act. As such grounds of appeal were not raised before Ld. CIT(A), therefore, the assessee is seeking permission