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Section 2638 Section 270A3 Section 1473 Section 271(1)(c)2 Section 2752

ALPESH UMESHCHANDRA,SURAT vs. ITO WARD-1(2) (1), SURAT

The appeal of the assessee is allowed

ITA 816/SRT/2025[2016-2017]Status: DisposedITAT Surat06 Apr 2026AY 2016-2017

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

For Respondent: Shri Mukesh Jain, CIT-DR

Section 147Section 246Section 246ASection 253Section 263Section 270(1)(c)Section 270ASection 271(1)(c)Section 275Section 68

u/s 263 of the Act and the impugned order passed u/s- 263 of the Act. deserves to be quashed. 3. That the order passed by learned Principal Commissioner of Income-tax- 1, Surat, u/s-263 of IT Act setting aside the assessment framed u/s-147 r.w.s144 AlpeshUmeshchandra vs. ITO Asst. Year –2016-17 - 2– r.w.s.144B of the Act as erroneous and prejudicial