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Section 26314 Section 153C12 Section 143(3)11 Section 54F8 Section 2505 Addition to Income4 Limitation/Time-bar3 Condonation of Delay3 Section 194I2

ARVINDBHAI RAMNIKLAL RAVAL HUF,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(6), SURAT, SURAT

In the result, appeal of assessee is allowed

ITA 19/SRT/2024[2017-18]Status: DisposedITAT Surat28 Apr 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.19/Srt/2024 Assessment Year: (2017-18) (Physical Court Hearing) Arvindbhai Ramniklal Raval Income Tax Officer, Ward- बनाम/ (Huf)308, Chhapania Street, 1(3)(6), Surat, Room No.303, 3Rd Vs. Adajan, Surat-395 009 Floor, Income Tax Office, Anavil Business Centre, Adajan Hazira Road, Adajan, Surat-395 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaeha 1847 D (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 143(3)Section 194ISection 250Section 54F

211 ITR 804 (Bom) and (v) Sanjeev Lal vs. CIT (2014) 46 taxmann.com 300 (SC). He submitted that all payments have been made and TDS was also deducted. Hence, conditions of Section 54F of the Act are fulfilled. 5. On the other hand, Ld.Sr-DR for the Revenue supported the order of lower authorities. He stated that the only issue

ARVINDBHAI RAMNIKLAL RAVAL HUF,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(6), SURAT, SURAT

ARVINDBHAI RAMNIKLAL RAVAL HUF,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(6), SURAT, SURAT

MR. RAMANLAL RAGHABHI PATEL ,DAMAN vs. THE PCIT, VALSAD, VALSAD

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

KALUBHAI DULABHAI GOLAVIYA,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, , SURAT

SHRI SANJAY KUMAR CHOUDHARY HUF,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

M/S. SUN DIAM,,MUMBAI vs. THE DY. CIT, CENTRAL CIRCLE-4,, SURAT

M/S. NAZAR IMPEX PVT. LTD.,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

SACHIN PAREEK,SURAT vs. DCIT (CENTREL) CIRCLE-4,, SURAT