MANISH KISHORBHAI CHOPDA,SURAT vs. ITO, WARD 3(2)(5), SURAT
In the result, the appeal of the assessee is allowed
ITA 288/SRT/2025[2009-10]Status: DisposedITAT Surat18 Aug 2025AY 2009-10
Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 288/Srt/2025 ("नधा"रण वष" / Assessment Year: (2009-10) (Hybrid Hearing) Manish Kishorbhai Chopda Vs. Income Tax Officer, Ward – 3(2)(5), B 904, Vrajratna Residency, Nr. Room No. 619, Aayakar Bhavan, Nr. Vrajchowk, Sarthana Jakatnaka, Majura Gate, Surat – 395001 Varachha, Surat – 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aitpp 4108 M (Appellant) (Respondent)
For Appellant: Shri Mayank A. Ogrivala, CAFor Respondent: Shri Ajay Uke, Ld. Sr. DR
Section 144Section 148
section under the Income Tax Act, 1961, thereby rendering the addition bad in law. The learned CIT(A) further erred in sustaining such an addition without rectifying this legal defect
5. On the facts and in law, the learned Assessing Officer passed the reassessment order u/s 144 without proper application of mind by mechanically adding total bank credits, including amounts
