Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.120/Srt/2022 ("नधा"रणवष" / Assessment Year: (2017-18) (Physical Court Hearing) Dineshchandra Narharishankar Principal Commissioner Of Upadhyay, 5/1203, Main Income-Tax-1, Room No. 123, Vs. Road, Haripura, Surat-395003 Aaykar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacpu 1094 J (Appellant) (Respondent) िनधा"रती की ओर से /Assessee By : Shri Hiren M. Diwan, C.A राज"व क" ओर से /Respondent By: Shri Ravinder Sindhu, Cit-D.R
disallow the claim of assessee. Hence, the order passed by the Assessing Officer is neither erroneous nor prejudicial to the interest of revenue. 15. We have considered the submissions of both the parties. We find merit in the submission of ld Counsel for the assessee, as he pointed out that Assessing Officer has issued notice u/s 142(1) dated