DHARMESH DAMJIBHAI PATOLIYA,SURAT vs. ITO, WARD2(2)(1), SURAT
In the result, appeal of the assessee is allowed for statistical purposes
ITA 487/SRT/2024[2014-15]Status: DisposedITAT Surat17 Jul 2025AY 2014-15
Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.487/Srt/2024 Assessment Year: (2014-15) (Hybrid Hearing) Dharmesh Damjibhai Patoliya Vs. Ito, 101 Gandamaya Apartment Ward – 2(2)(1), Matrukrupa Society, Kamrej Surat Charrasta Opp. Azim Hospital, Tal: Kamrej, Surat-395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahzpp1276F (Appellant) (Respondent) Appellant By Shri P.M. Jagasheth, Ca Respondent By Ms. Neerja Sharma, Sr. Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 17/07/2025
Section 143(2)Section 143(3)Section 194ASection 250Section 253(3)Section 40
194A of the Act. Therefore, provisions of section 40(a)(ia) of the Act were clearly attracted in the present case. The AO asked the assessee as
ITA No.487/SRT/2024/AY.2014-15
Dharmesh D Patoliya to why the interest should not be disallowed. In absence of any supporting evidence in support of the reply by the assessee, the AO had disallowed interest expenses
