KETAN NATVARLAL SHAH,VAPI vs. INCOME TAX OFFICER, SURAT
In the result, the appeal of the assessee is allowed
ITA 894/SRT/2023[2013-14]Status: DisposedITAT Surat03 Feb 2026AY 2013-14
Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year:2013-14
Section 143(3)Section 147Section 148Section 148ASection 234BSection 274
275, Udha Hospital &
International Taxation,
Life Line Charitable Trust,Nr.
Surat - 395007
Cine Park Cinema, Silvassa
Vs.
Road, Channod, Vapi,
Gujarat - 396191
[PAN – AGUPS7338H]
(Appellant)
(Respondent)
Assessee by Shri P M Jagasheth, CA
Revenue by Shri Ajay Uke, Sr. D.R
Date of Hearing
21.01.2026
Date of Pronouncement
03.02.2026
O R D E R
PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:
This