DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, , VAPI vs. M/S MAHAVIR JAIN CHARITABLE TRUST, VALSAD
In the result, the grounds of Revenue’s appeal are dismissed
ITA 208/SRT/2023[2018-19]Status: DisposedITAT Surat18 Oct 2023AY 2018-19
Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.208/Srt/2023 (Ay 2018-19) (Hearing In Virtual Court) Deputy Commissioner Of M/S Mahavir Jain Income-Tax, Central Circle-Vapi, Charitable Trust, 410/411, Vs 9Th Floor, Fortune Square Ii, Amar Chambers, Station Daman Road, Chala, Vapi- Road, Opp. Lal School, 396191 Valsad-396001 Pan No. Aamts 6784 K अपीलाथ"/Appellant ""थ" /Respondent
Section 12ASection 131Section 132Section 143(3)Section 254(1)
Charitable Trust
The Ld. CIT(A) noted that on the basis of aforesaid facts, it was clear that incriminating image found from the mobile phone back-up of Ketan R
Shah was related to land admeasuring 17 vighas, which was never purchased by assessee. Ld CIT(A) noted that nottings found in the image do not conclusively proved that Rs.5.06
