SHRI VIJAY CHAMPAK PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-6(4), SURAT
In the result, appeal filed by the assessee is allowed
ITA 281/AHD/2016[2011-12]Status: DisposedITAT Surat09 Oct 2020AY 2011-12
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.281/Ahd/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Vijay Champak Patel, Vs. Income Tax Officer, Pachhlu Faliyu, Near Water Ward-6(4), Surat Tank, Bharthana, Vesu, Surat
For Appellant: Shri Rasesh Shah - CAFor Respondent: Shri O P Meena – Sr. DR
Section 139Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 54ESection 54F
section 54F of the Act. As such, the deduction of Rs.52,04,000/- claimed by the assessee u/s 54F is disallowed and added to the total income of 3
Vijay Champak Patel
Assessment Year: 2011-12
the assessee. By claiming incorrect deduction, the assessee has furnished inaccurate particulars of his income, for which, penalty proceedings u/s.
271(1)(c) r.w.s