PRANAV D. DESAI,SURAT vs. ITO VAPI WARD, 7 VAPI, VAPI
In the result, appeal filed by the assessees is partly allowed
ITA 557/SRT/2019[2010-11]Status: DisposedITAT Surat24 Aug 2022AY 2010-11
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.557/Srt/2019 Assessment Year: (2010-11) (Physical Court Hearing) Pranav Dolatrai Desai, Vs. The Ito, Ward-7, Desai Bunglow, Gautam Colony, Vapi. Balakhadi, Killa Pardi, Valsad-396125. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Airpd2160R (Appellant) (Respondent) आयकर अपील सं./Ita No.558/Srt/2019 Assessment Year: (2010-11) (Physical Court Hearing) Archana Pranav Desai, Vs. The Ito, Ward-7, Pranav Bunglos, Gautam Colony, Vapi. Balakhadi, Killa Pardi, Valsad-396125. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Airpd2161Q (Appellant ) (Respondent) Assessee By Shri Suresh K. Kabra, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 30/06/2022 Date Of Pronouncement 24/08/2022 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Two Appeals Filed By Different Assessees, Pertaining To The Assessment Years (Ay) 2010-11, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Valsad [In Short “The Ld. Cit(A)”], Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer U/S 143(3) R.W.S 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).
Section 143(3)Section 148
section 148 of the Act, the assessee filed letter of authority and also filed return of income (ROI), declaring income of Rs.1,39,530/-, after claiming deduction of Rs.1,00,000/- under Chapter VI-A of the Act. In view of the return filed by the assessee, reasons recorded for reopening of the assessment were provided to assessee, vide letter
