S M CONSTRUCTION,SURAT vs. ITO, WARD 1(3)(1), SURAT
In the result, the appeal of the assessee is allowed for statistical purpose
ITA 539/SRT/2025[2010-11]Status: DisposedITAT Surat29 Jan 2026AY 2010-11
Bench: Ms. Suchitra Kambleassessment Year 2010-11
For Appellant: Shri Viral Marfatia, A.RFor Respondent: Ms. Jayshree Thakur, Sr. D.R
Section 133(6)Section 143Section 148Section 194JSection 44A
section addition was made.
(4) That, the Assessing officer failed to appreciate the facts of the case in the right perspective and order is issued without considering the reply of appellant, without issuing speaking order. Order issued was against the natural justice and need to be deleted.
(5) That, without prejudice to above, an addition of Rs.275,378
being