DILIPKUMAR SHI vs. HANKAR ACHARYA,SURATVS.THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -2, SURAT
In the result, ground of appeal raised by assessee is allowed
ITA 326/SRT/2023[2014-15]Status: DisposedITAT Surat07 Aug 2023AY 2014-15
Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 325 To 331/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Physical Court) Dilipkumar Shivshankar D.C.I.T., Acharya, Central Circle-2, Vs. 502, Siddhi Vinayak Paredise, 5Th Floor, Aaykar Bhawan, Near Smc Child Holl, Adajan, Majura Gate Surat. Surat-395009. Pan No. Acqpa 1053 K Appellant/ Assessee Respondent/ Revenue
Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274
Section 271(1)(b)/271(b) and/or 272A1(1)(d) of the Income Tax Act, 1961 (in short, the Act). For appreciation of fact, the appeal in ITA No. 325/Srt/2023 for A.Y.
2013-14 is treated as ‘lead’ case, wherein, the assessee has raised following grounds of appeal:
“1. On the facts and in the circumstances of the case
