PRAVINBHAI KESHAVBHAI PATEL,SURAT vs. ADDL. COMMISSIONER OF INCOME TAX, RANGE 1(3), SURAT, SURAT
In the result, ground of appeal raised by the assessee is allowed
ITA 301/SRT/2022[2015-16]Status: HeardITAT Surat03 Jan 2023AY 2015-16
Bench: Shri Pawan Singh(Virtual Hearing) Shri Pravinbhai Keshavbhai Patel, Addl.C.I.T.,Range-1(3), A/2, Golden Park Society, Surat Vs. Opp. Prime Arcade, Aanand Mahal Road, Adajan, Surat. Pan No. Adgpp 4549 L Appellant/ Assessee Respondent/ Revenue Smt. Pravinaben Pravinbhai Patel, Addl.C.I.T.,Range-1(3), A/2, Golden Park Society, Surat Vs. Opp. Prime Arcade, Aanand Mahal Road, Adajan, Surat. Pan No. Cdopp 3300 D Appellant/ Assessee Respondent/ Revenue
Section 143(3)Section 254(1)Section 269SSection 271(1)(c)Section 271DSection 69Section 69C
section 271D was upheld. Further aggrieved, the assessee has filed the present appeal before this Tribunal.
4. I have heard the submission of learned Authorised Representative (ld.
AR) of the assessee and the learned
Senior
Departmental
Representative (Sr. DR) for the revenue and have gone through the orders of the lower authorities carefully. The ld. AR of the assessee submits