THE ITO, WARD -1,, SURAT vs. SHREE MADHI SURALI VIBHAG NAGRIK SAHAKARI DHIRAN MANDLI LTD., SURAT
In the result, appeal filed by the Revenue is dismissed
ITA 612/AHD/2016[2010-11]Status: DisposedITAT Surat12 Feb 2020AY 2010-11
Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.612/Ahd/2016 "नधा"रण वष"/Assessment Year: 2010-11 The Income Tax Officer, Vs. Shree Madhi Surali Vibhag Nagrik, Ward-1, Bardoli. Sahakari Dhiran Mandli Ltd., Madhi, Tal.Bardoli, Dist: Surat. [Pan: Aadas 5644 L] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Shaunak Zaveri– Ca & Shri Yogesh Gamit - Advocate राज"वक"ओरसे /Revenue By Shri Sreenivas T.Bidari – Cit-Dr
Section 143(3)Section 269SSection 271Section 271DSection 271ESection 274
271D and u/s. 271E of the I.T. Act respectively was not perverse as he based his decision relating to the deletion of the penalty on the wrong and misplaced analogies?
2. Whether on the facts and circumstances of the case and in law, the observation of the Ld. CIT(A) that these credit societies functions as an alternative