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