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Section 271(1)(c)4 Business Income4 Section 143(3)3 Section 2(14)3 Section 69A3 Addition to Income3 Section 2502 Section 69C2 Section 143(2)2

SHREE HARI PROCESSORS INDIA PVT. LTD.,SURAT vs. INCOME TAX OFFICER - 2(1)(2) (NEW ITO WD. 2(1)(3), SURAT

In the result, the appeal of the assessee is allowed

ITA 141/SRT/2021[2015-16]Status: DisposedITAT Surat02 Feb 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shree Hari Processors India Income Tax Officer, Pvt. Ltd., Block No.99/P, Post Ward-2(1)(2), [New Ito Wd Vs Tatithaiya, 2(1)(3)] Aayakar Bhawan, Tal-Palsana, Majura Gate, Surat-394 372 Surat-395001 E-Mail:Jain_Tex@Yahoo.Com Pan : Aadca 1313 N Appellant /Assessee Respondent / Revenue

Section 154Section 254(1)Section 271(1)(c)Section 274Section 32

house property” instead of ‘business income’. The Assessing Officer rectified his order under section 154 of the Act and allowed the deduction @ 30% which was not allowed at the time of disallowance of 5 Shree Hari Processors (I) P. Ltd depreciation. The assessee was taxed under Minimum Alternative Tax (MAT) under section 115JB of the Act. The assessee’s claim

SHREE HARI PROCESSORS INDIA PVT. LTD.,SURAT vs. INCOME TAX OFFICER - 2(1)(2) (NEW ITO WD. 2(1)(3), SURAT

SHREE HARI PROCESSORS INDIA PVT. LTD.,SURAT vs. INCOME TAX OFFICER - 2(1)(2) (NEW ITO WD. 2(1)(3), SURAT

HIREN ASHOKKUMAR BARDOLIYA,SURAT vs. ITO, WARD 2(2)(2), SURAT

BHADRABALA DHIMANTRAI JOSHI,SURAT vs. ACIT CIRCLE-1(3), SURAT

DY. COMMISSIONER OF INCOME TAX, CC-4, SURAT, SURAT vs. M/S. SHREE KUBERJI ASSOCIATES, SURAT