DIPAK CHHAGANLAL NAIK L/H AMITABEN DIPAK NAIK,SURAT vs. ITO, WARD 2(3)(1), SURAT
In the result, appeal filed by the assessee is allowed for statistical purposes
ITA 1118/SRT/2024[2013-14]Status: DisposedITAT Surat17 Oct 2025AY 2013-14
Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1118/Srt/2024 Assessment Year: 2013-14 (Hybrid Hearing) Dipak Chhaganlal Naik Income Tax Officer Ward-2(3)(1), बनाम/ L/H Amitaben Dipak Naik Surat, Room No. 627, Aaykar Vs. 44, China Gate-2, B/Hgayatri Bhawan, Majura Gate, Surat-395 Mandir, Althan S.O, Althan, 001 Surat- 395 017 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadhn 5872 L (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Rajesh Upadhyay, Ar राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 28/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 17/10/2025
Section 144Section 148Section 148ASection 2(47)Section 250Section 50CSection 80C
80C and 80TTA are statutorily available to the appellant.”
3. Vide application dated 19.03.2025 the assessee raised the additional ground, which are as follows:
“1. The Ld. CIT(A) (NFAC) erred in not holding that notice u/s.148
issued on 30.06.2021/27.07.2022 is barred by limitation as it was issued beyond the time limit surviving under the Income
