KIRITBHAI BHIKHABHAI PATEL,NA vs. ARIVS.ITO, WARD-3, NAVSARI
In the result, both appeal of the assessee and Revenue are allowed for statistical purposes
ITA 965/SRT/2024[2017-18]Status: DisposedITAT Surat25 Apr 2025AY 2017-18
Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.965/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Kiritbhai Bhikhabhai Patel Income Tax Officer, Ward-3, बनाम/ 48, Paradi, Balak Valsad, Navsari, Room No.206, Income Vs. Navsari-396 475 Tax Officer, Char Pool, Awabaug, Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Awspp 7295 C (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.830/Srt/2024 Assessment Year: (2017-18) Income Tax Officer, Ward-3, Navsari, Kiritbhai Bhikhabhai Patel बनाम/ Room No.206, Income Tax Officer, 48, Paradi, Arak Valsad, Vs. Char Pool, Awabaug, Navsari-396 Navsari-396 475 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Awspp 7295 C (अपीलाथ"/Appellant) (""थ" /Respondent)
Section 144Section 250Section 251(1)(a)
section 251(1)(a) of the I.T. Act and setting aside the case to AO as the cash deposit and credit entries are unexplained by the assessee.
(iv) On the facts and in the circumstances of the case and in law, the Ld. CIT(A) ought to have upheld the addition made by the AO.
(v) It is, therefore, prayed
