SHIVAM DEVELOPERS,GODADRA vs. ITO, SURAT, SURAT
In the result, appeal of the assessee is allowed
ITA 76/SRT/2020[2015-16]Status: DisposedITAT Surat11 Nov 2022AY 2015-16
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.76/Srt/2020 ("नधा"रणवष" / Assessment Year: (2015-16) (Physical Court Hearing) Shivam Developers, Vs. The Pr. Cit-2, 141, Khodiyar Residency, Surat. Godadra, Surat-395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acffs4002D (Appellant) (Respondent) Assessee By Shri Sapnesh Sheth, Ca Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 06/10/2022 Date Of Pronouncement 11/11/2022
Section 115Section 115BSection 131Section 133ASection 143(3)Section 263Section 37Section 40Section 69A
133A of the Act, which is reproduced below:
“Que. 20 Today in the course of survey proceedings, some papers/ books were found which were inventorised as per Annexure BF-1. Kindly provide us the explanation of the above papers/books after inspecting the same.
Ans. 20 ……..
PAGE NO. 75 - This page was found during the course of survey proceedings from