SUDHIR BHUPENDRA DESAI,SURAT vs. INCOME TAX OFFICER, (INT. TAX), SURAT
In the result, the grounds of appeal raised by the assessee are allowed
ITA 92/SRT/2023[2012-13]Status: DisposedITAT Surat30 Mar 2023AY 2012-13
Bench: Shri Pawan Singhआ.अ.सं./Ita No.92/Srt/2023 (Ay 2012-13) (Hearing In Physical Court) Sudhir Bhupendra Desai Income Tax Officer, (Int. Tax), 106, ‘Shriyam’, Nehru Nagar, Room No.107, 1St Floor, Vs Ichhanath, Svr College, S.O., Income-Tax Office, Surat Surat-395007 Anavil Business Centre, Pan No: Axdpd 7887 Q Adajan Hazira Road, Adajan, Surat-395007 अपीलाथ"/Appellant ""थ" /Respondent
Section 148Section 254(1)Section 271(1)(c)Section 274
u/s 271(1)(c) of the Act.
Sudhir B Desai
(2) The learned CIT(A) ought to have appreciated the circumstances of the appellant of he being Non-resident Indian and his bona fides.
4. The appellant craves leave to add, alter or vary any of the grounds of appeal.”
2. Brief facts of the case are that assessee