KASHYAP MAGANBHAI VAGHASIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT
Appeals of the assessees are allowed
ITA 158/SRT/2022[2017-18]Status: HeardITAT Surat27 Sept 2022AY 2017-18
Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.148 To 154/Srt/2022 (िनधा"रणवष" / Assessment Years: (2012-13 To 2018-19) (Virtual Court Hearing) Sanjaybhai Arjunbhai Patel Deputy Commissioner Of 37, Shreeji Plaza, Tata Road, Income-Tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adipp 4533G (Appellant ) (Respondent)
For Appellant: Shri P.M. Jagasheth, C.AFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(3)Section 153ASection 271(1)(b)Section 274
271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the Tribunal may deem it proper.”
4. The facts of the case which can be stated quite shortly are as follows:
During the course of assessment proceedings, following notices were issued u/s