DINESHCHANDRA NARHARISHANKAR UPADHYAY,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, SURAT
In the result, appeal of the assessee is allowed
ITA 120/SRT/2022[2017-18]Status: DisposedITAT Surat22 Feb 2023AY 2017-18
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
For Appellant: Shri Hiren M. Diwan, C.AFor Respondent: Shri Ravinder Sindhu, CIT-D.R
Section 143(3)Section 263Section 54F
155-160 and copy of agreement executed by assessee dated 10.03.2016 in favour of employee of assessee, which is placed in paper book pages 161 to 166. To prove this fact that some of the properties were let out by assessee for commercial use, and these properties have been using only for commercial purposes since a long, the assessee submitted