SANJAYKUMAR TIKAMCHAND BUCHA,SURAT vs. ACIT, CIRCLE-1(2), SURAT
In the result, the appeal of the assessee is partly allowed
ITA 647/SRT/2024[2013-14]Status: DisposedITAT Surat06 Aug 2025AY 2013-14
Bench: Shri T. R Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.647/Srt/2024 Assessment Year: (2013-14) Shri Sanjaykumar Tikamchand Bucha, Vs. Acit, 521, Goodluck Market, Ring Road, Circle – 1(2), Surat, Gujarat - 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abqpb9320F (Appellant) (Respondent) Appellant By Shri Mehul Shah, Ca Respondent By Shri Ashish Pophare, Cit -Dr Date Of Hearing 30/06/2025 Date Of Pronouncement 06/08/2025
Section 133ASection 143(2)Section 250
Charitable Trust, (2022) 144
taxmann.com 54 (Mad.), (iii) Kantilal C. Shah vs. ACIT, (2011) 14 taxmann.com
108 (Ahd – Trib.), (iv) PCIT vs. Avinash Kumar Setia, (2017) 81 taxmann.com 476
(Delhi), (v) Thiru S. Shyam Kumar vs. ACIT, (2018) 99 taxmann.com 39 (Mad.) and (vi) Ravindra Kumar Verma vs. CIT, (2013) 30 taxmann.com 367 (All.).
4.1
With regard to the claim