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50 results for “condonation of delay”+ Section 272A(1)(d)clear

Sorted by relevance

Surat50Chennai41Ahmedabad34Visakhapatnam30Mumbai26Pune24Lucknow20Indore17Cuttack16Kolkata15Hyderabad13Cochin11Bangalore10Delhi10Panaji10Patna9Rajkot8Jaipur7Amritsar6Chandigarh6Agra3Jabalpur3Raipur3SC2Jodhpur1Ranchi1Allahabad1Guwahati1Varanasi1Nagpur1

Key Topics

Section 271(1)(b)180Section 142(1)108Section 143(3)70Section 153A49Penalty49Addition to Income28Section 272A(1)(d)27Section 27426Section 254(1)26

JAYESHKUMAR G. MACWAN,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 21/SRT/2023[2015-16]Status: DisposedITAT Surat31 Jan 2023AY 2015-16

Bench: Shri Pawan Singhita No. 391, 392/Srt/2022 &, 21 To 25/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jayeshkumar G. Macwan, D.C.I.T., D-5/6 Uma Park, Opp. Central Circle-2, Vs. Green Valley Apt., B/H Surat. Gangeshwar Mahadev Temple, C.S. Marg, Adajan, Surat-395009. Pan No. Ahdpm 7194 D Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

272A(1)(d) of the Income Tax Act, 1961 (in short, the Act). For appreciation of fact, the appeal in ITA No. 391/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject

Showing 1–20 of 50 · Page 1 of 3

Section 13221
Search & Seizure21
Limitation/Time-bar10

JAYESHKUMAR G. MACWAN,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 24/SRT/2023[2018-19]Status: DisposedITAT Surat31 Jan 2023AY 2018-19

Bench: Shri Pawan Singhita No. 391, 392/Srt/2022 &, 21 To 25/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jayeshkumar G. Macwan, D.C.I.T., D-5/6 Uma Park, Opp. Central Circle-2, Vs. Green Valley Apt., B/H Surat. Gangeshwar Mahadev Temple, C.S. Marg, Adajan, Surat-395009. Pan No. Ahdpm 7194 D Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

272A(1)(d) of the Income Tax Act, 1961 (in short, the Act). For appreciation of fact, the appeal in ITA No. 391/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject

JAYESHKUMAR G. MACWAN,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 392/SRT/2022[2014-15]Status: DisposedITAT Surat31 Jan 2023AY 2014-15

Bench: Shri Pawan Singhita No. 391, 392/Srt/2022 &, 21 To 25/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jayeshkumar G. Macwan, D.C.I.T., D-5/6 Uma Park, Opp. Central Circle-2, Vs. Green Valley Apt., B/H Surat. Gangeshwar Mahadev Temple, C.S. Marg, Adajan, Surat-395009. Pan No. Ahdpm 7194 D Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

272A(1)(d) of the Income Tax Act, 1961 (in short, the Act). For appreciation of fact, the appeal in ITA No. 391/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject

JAYESHKUMAR G. MACWAN,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 23/SRT/2023[2017-18]Status: DisposedITAT Surat31 Jan 2023AY 2017-18

Bench: Shri Pawan Singhita No. 391, 392/Srt/2022 &, 21 To 25/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jayeshkumar G. Macwan, D.C.I.T., D-5/6 Uma Park, Opp. Central Circle-2, Vs. Green Valley Apt., B/H Surat. Gangeshwar Mahadev Temple, C.S. Marg, Adajan, Surat-395009. Pan No. Ahdpm 7194 D Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

272A(1)(d) of the Income Tax Act, 1961 (in short, the Act). For appreciation of fact, the appeal in ITA No. 391/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject

JAYESHKUMAR G. MACWAN,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 22/SRT/2023[2016-17]Status: DisposedITAT Surat31 Jan 2023AY 2016-17

Bench: Shri Pawan Singhita No. 391, 392/Srt/2022 &, 21 To 25/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jayeshkumar G. Macwan, D.C.I.T., D-5/6 Uma Park, Opp. Central Circle-2, Vs. Green Valley Apt., B/H Surat. Gangeshwar Mahadev Temple, C.S. Marg, Adajan, Surat-395009. Pan No. Ahdpm 7194 D Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

272A(1)(d) of the Income Tax Act, 1961 (in short, the Act). For appreciation of fact, the appeal in ITA No. 391/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject

JAYESHKUMAR G. MACWAN,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 391/SRT/2022[2013-14]Status: DisposedITAT Surat31 Jan 2023AY 2013-14

Bench: Shri Pawan Singhita No. 391, 392/Srt/2022 &, 21 To 25/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jayeshkumar G. Macwan, D.C.I.T., D-5/6 Uma Park, Opp. Central Circle-2, Vs. Green Valley Apt., B/H Surat. Gangeshwar Mahadev Temple, C.S. Marg, Adajan, Surat-395009. Pan No. Ahdpm 7194 D Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

272A(1)(d) of the Income Tax Act, 1961 (in short, the Act). For appreciation of fact, the appeal in ITA No. 391/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject

JAYESHKUMAR G. MACWAN,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 25/SRT/2023[2019-20]Status: DisposedITAT Surat31 Jan 2023AY 2019-20

Bench: Shri Pawan Singhita No. 391, 392/Srt/2022 &, 21 To 25/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jayeshkumar G. Macwan, D.C.I.T., D-5/6 Uma Park, Opp. Central Circle-2, Vs. Green Valley Apt., B/H Surat. Gangeshwar Mahadev Temple, C.S. Marg, Adajan, Surat-395009. Pan No. Ahdpm 7194 D Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

272A(1)(d) of the Income Tax Act, 1961 (in short, the Act). For appreciation of fact, the appeal in ITA No. 391/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject

JIGNA JAYESHKUMAR MACWAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 410/SRT/2022[2013-14]Status: DisposedITAT Surat31 Jan 2023AY 2013-14

Bench: Shri Pawan Singhita No. 410, 411, 412, 413, 414, 415 & 416/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jigna Jayeshkumar D.C.I.T., Macwan, Central Circle-2, Vs. D-5/6 Uma Park, Opp. Surat. Green Valley Apt., C.S. Marg, Adajan, Surat- 395009. Pan No. Amkpm 9536 F Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 410/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of the Income Tax (Appeals

JIGNA JAYESHKUMAR MACWAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 416/SRT/2022[2019-20]Status: DisposedITAT Surat31 Jan 2023AY 2019-20

Bench: Shri Pawan Singhita No. 410, 411, 412, 413, 414, 415 & 416/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jigna Jayeshkumar D.C.I.T., Macwan, Central Circle-2, Vs. D-5/6 Uma Park, Opp. Surat. Green Valley Apt., C.S. Marg, Adajan, Surat- 395009. Pan No. Amkpm 9536 F Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 410/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of the Income Tax (Appeals

JIGNA JAYESHKUMAR MACWAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 414/SRT/2022[2017-18]Status: DisposedITAT Surat31 Jan 2023AY 2017-18

Bench: Shri Pawan Singhita No. 410, 411, 412, 413, 414, 415 & 416/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jigna Jayeshkumar D.C.I.T., Macwan, Central Circle-2, Vs. D-5/6 Uma Park, Opp. Surat. Green Valley Apt., C.S. Marg, Adajan, Surat- 395009. Pan No. Amkpm 9536 F Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 410/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of the Income Tax (Appeals

JIGNA JAYESHKUMAR MACWAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 415/SRT/2022[2018-19]Status: DisposedITAT Surat31 Jan 2023AY 2018-19

Bench: Shri Pawan Singhita No. 410, 411, 412, 413, 414, 415 & 416/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jigna Jayeshkumar D.C.I.T., Macwan, Central Circle-2, Vs. D-5/6 Uma Park, Opp. Surat. Green Valley Apt., C.S. Marg, Adajan, Surat- 395009. Pan No. Amkpm 9536 F Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 410/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of the Income Tax (Appeals

JIGNA JAYESHKUMAR MACWAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 413/SRT/2022[2016-17]Status: DisposedITAT Surat31 Jan 2023AY 2016-17

Bench: Shri Pawan Singhita No. 410, 411, 412, 413, 414, 415 & 416/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jigna Jayeshkumar D.C.I.T., Macwan, Central Circle-2, Vs. D-5/6 Uma Park, Opp. Surat. Green Valley Apt., C.S. Marg, Adajan, Surat- 395009. Pan No. Amkpm 9536 F Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 410/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of the Income Tax (Appeals

JIGNA JAYESHKUMAR MACWAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 411/SRT/2022[2014-15]Status: DisposedITAT Surat31 Jan 2023AY 2014-15

Bench: Shri Pawan Singhita No. 410, 411, 412, 413, 414, 415 & 416/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jigna Jayeshkumar D.C.I.T., Macwan, Central Circle-2, Vs. D-5/6 Uma Park, Opp. Surat. Green Valley Apt., C.S. Marg, Adajan, Surat- 395009. Pan No. Amkpm 9536 F Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 410/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of the Income Tax (Appeals

JIGNA JAYESHKUMAR MACWAN,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 412/SRT/2022[2015-16]Status: DisposedITAT Surat31 Jan 2023AY 2015-16

Bench: Shri Pawan Singhita No. 410, 411, 412, 413, 414, 415 & 416/Srt/2022 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jigna Jayeshkumar D.C.I.T., Macwan, Central Circle-2, Vs. D-5/6 Uma Park, Opp. Surat. Green Valley Apt., C.S. Marg, Adajan, Surat- 395009. Pan No. Amkpm 9536 F Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 410/Srt/2022 for A.Y. 2013-14 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of the Income Tax (Appeals

HANSABEN MAGANBHAI VAGHASIYA,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 393/SRT/2022[2012-13]Status: DisposedITAT Surat10 Feb 2023AY 2012-13

Bench: Shri Pawan Singhita No. 393, 394, 395, 396, 397, 398 & 399/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Hansaben Maganbhai D.C.I.T., Vaghasiya, Central Circle-2, Vs. 174, Shree Gadhpur Surat. Township, Pasodara Gam, Ta- Kamrej, Surat-395206 Pan No. Adypv 3826 A Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 393/Srt/2022 for A.Y. 2012-13 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of the Income Tax (Appeals

HANSABEN MAGANBHAI VAGHASIYA,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 397/SRT/2022[2016-17]Status: DisposedITAT Surat10 Feb 2023AY 2016-17

Bench: Shri Pawan Singhita No. 393, 394, 395, 396, 397, 398 & 399/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Hansaben Maganbhai D.C.I.T., Vaghasiya, Central Circle-2, Vs. 174, Shree Gadhpur Surat. Township, Pasodara Gam, Ta- Kamrej, Surat-395206 Pan No. Adypv 3826 A Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 393/Srt/2022 for A.Y. 2012-13 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of the Income Tax (Appeals

HANSABEN MAGANBHAI VAGHASIYA,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 396/SRT/2022[2015-16]Status: DisposedITAT Surat10 Feb 2023AY 2015-16

Bench: Shri Pawan Singhita No. 393, 394, 395, 396, 397, 398 & 399/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Hansaben Maganbhai D.C.I.T., Vaghasiya, Central Circle-2, Vs. 174, Shree Gadhpur Surat. Township, Pasodara Gam, Ta- Kamrej, Surat-395206 Pan No. Adypv 3826 A Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 393/Srt/2022 for A.Y. 2012-13 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of the Income Tax (Appeals

HANSABEN MAGANBHAI VAGHASIYA,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 395/SRT/2022[2014-15]Status: DisposedITAT Surat10 Feb 2023AY 2014-15

Bench: Shri Pawan Singhita No. 393, 394, 395, 396, 397, 398 & 399/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Hansaben Maganbhai D.C.I.T., Vaghasiya, Central Circle-2, Vs. 174, Shree Gadhpur Surat. Township, Pasodara Gam, Ta- Kamrej, Surat-395206 Pan No. Adypv 3826 A Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 393/Srt/2022 for A.Y. 2012-13 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of the Income Tax (Appeals

HANSABEN MAGANBHAI VAGHASIYA,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 399/SRT/2022[2018-19]Status: DisposedITAT Surat10 Feb 2023AY 2018-19

Bench: Shri Pawan Singhita No. 393, 394, 395, 396, 397, 398 & 399/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Hansaben Maganbhai D.C.I.T., Vaghasiya, Central Circle-2, Vs. 174, Shree Gadhpur Surat. Township, Pasodara Gam, Ta- Kamrej, Surat-395206 Pan No. Adypv 3826 A Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 393/Srt/2022 for A.Y. 2012-13 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of the Income Tax (Appeals

HANSABEN MAGANBHAI VAGHASIYA,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, ground of appeal raised by assessee is allowed

ITA 398/SRT/2022[2017-18]Status: DisposedITAT Surat10 Feb 2023AY 2017-18

Bench: Shri Pawan Singhita No. 393, 394, 395, 396, 397, 398 & 399/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Hansaben Maganbhai D.C.I.T., Vaghasiya, Central Circle-2, Vs. 174, Shree Gadhpur Surat. Township, Pasodara Gam, Ta- Kamrej, Surat-395206 Pan No. Adypv 3826 A Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

272A(1)(d) of the Act. For appreciation of fact, the appeal in ITA No. 393/Srt/2022 for A.Y. 2012-13 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal: “1. On the facts and in the circumstances of the case as well as law on the subject, the learned Commissioner of the Income Tax (Appeals