SARITABEN RAHUL KAKADIA,SURAT vs. ITO, WARD 3(2)(3), SURAT
In the result, appeal of the assessee is allowed
ITA 553/SRT/2019[2013-14]Status: DisposedITAT Surat10 May 2022AY 2013-14
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.553/Srt/2019 ("नधा"रणवष" / Assessment Years: (2013-14) (Virtual Court Hearing) Saritaben Rahul Kakadia, Vs. The Ito, Ward-3(2)(3), S.R. Textiles, 59, Vishnu Nagar, Surat. Near Ankur Char Rasta, Varachha, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Clnpk0716K (Assessee) (Respondent) Assessee By : Shri Hiren Vepari, Ca Revenue By : Ms Sita Ram Meena, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 15/02/2022 घोषणाक"तार"ख/Date Of Pronouncement : 10/05/2022 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2013-14, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-3, Surat [In Short “The Ld. Cit(A)”] In Appeal No. Cit(A) Surat-3/10420/2016-17 Dated 22.10.2019, Which In Turn Arise Out Of A Penalty Order Passed By The Assessing Officer Under Section 271(1)(C) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].
For Appellant: Shri Hiren Vepari, CAFor Respondent: Ms Sita Ram Meena, Sr. DR
Section 133(6)Section 271(1)(C)Section 271(1)(c)Section 68
10. In the facts of the present case the subtle difference between the two stages would not matter. It is nobody’s case and it is not possible to contend, that the Tribunal was not bound by a decision of the jurisdictional High Court, especially when its attention was invited to the said decision. Therefore, whether the Tribunal has recorded
