NAYNABEN ARUNBHAI JAIN,AHURA NAGAR SOCIETY vs. PCIT SURAT-1, AAYAKAR BHAVAN
In the result, the appeal of the assessee is allowed
ITA 572/SRT/2024[2014-15]Status: DisposedITAT Surat19 Sept 2025AY 2014-15
Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.571 & 572/Srt/2024 Assessment Years: (2013-14 & 2014-15) (Hybrid Hearing) Naynaben Arunbhai Jain Principal Commissioner Of बनाम/ 255-257, Ahura Nagar Society Income-Tax, Surat-1, Income Tax Vs. Surat – 395009 Office, 123, 1Stfloor, Aaykar Bhavan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acnpj 5784 D (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से / Appellant By Shri Rasesh Shah, Ca राज" की ओर से /Respondent By Shri Ravinder Sindhu, Cit-Dr सुनवाई की तारीख/Date Of Hearing 23/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 19/09/2025
Section 10(38)Section 143(3)Section 147Section 263
section 263 of the Income-tax Act, 1961 (in short, ‘the Act’), all dated 23.02.2024, by the learned Principal Commissioner of Income-tax-1,
Surat [in short Ld. PCIT’] for the assessment years (AY) 2013-14 and 2014-15, which in turn arose from the separate assessment orders passed by National-e
Assessment Centre, Delhi/Assessing Officer u/s 147 r.w.s
