PANESHWAR DUDH UTPADAK SAHAKARI MANDLI LTD,SURAT vs. INCOME TAX OFFICER, WARD - 1, BARDOLI, BARDOLI
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 341/SRT/2024[2015-16]Status: DisposedITAT Surat07 Mar 2025AY 2015-16
Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth
For Appellant: Ms. Ankita Shah, A.RFor Respondent: Shri Mukesh Jain, Sr. DR
Section 144Section 145Section 271(1)(c)Section 80
259/- as On account of Income from Interest and dividend under the Chapter head "Income from Other sources".
4. The Learned Assessing Officer has erred, in law and on facts, of rejecting
Books of Accounts u/s. 145 of the Income-tax Act, 1961 when Books of Accounts duly audited, completely maintained and written and without pointing out any major discrepancies