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Section 14826 Section 271D12 Section 14710 Addition to Income8 Section 143(3)7 Section 1447 Limitation/Time-bar5 Section 269S4 Section 271F4 Section 271(1)(b)

SHRI HARESH P. SHAH, L/H OF LATE MANJULA P. SHAH,,VALSAD vs. THE INCOME TAX OFFICER, WARD-2,, VALSAD

In the result, the appeal filed by the assessee is allowed

ITA 894/AHD/2016[2006-07]Status: DisposedITAT Surat06 Nov 2020AY 2006-07

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.894/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2006-07) (Virtual Court Hearing) Sh. Haresh P. Shah, Vs. Income Tax Officer, Ward-2, Legal Heir, Late Manjula P. Shah, Valsad Ram, Appartment, I/A, Block No.4, 1St Floor, Opp. Ramwadi, Valsad, Valsad-396001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ayeps2205H (Assessee) (Respondent) Assessee By : Shri Rasesh Shah - Ca Respondent By : Ms Anupama Singla – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 09/10/2020 घोषणाक"तार"ख/Date Of Pronouncement : 06/11/2020 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Rasesh Shah - CAFor Respondent: Ms Anupama Singla – Sr. DR

Section 120Section 124Section 143(3)Section 147Section 148Section 292B

reassessment proceedings against the dead person. Section 159 which has been relied upon by the revenue shall not be applicable

SHRI HARESH P. SHAH, L/H OF LATE MANJULA P. SHAH,,VALSAD vs. THE INCOME TAX OFFICER, WARD-2,, VALSAD

SHRI HARESH P. SHAH, L/H OF LATE MANJULA P. SHAH,,VALSAD vs. THE INCOME TAX OFFICER, WARD-2,, VALSAD

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

SHRI PRUTHVIRAJSINH ABHESINH THAKOR,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(2)(1),, SURAT

SHRI PRUTHVIRAJSINH ABHESINH THAKOR,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(2)(1),, SURAT

SANGEETA GOEL L/H SURENDRA PRAKASH JAIN,SURAT vs. ITO, WARD 1(3)(5), SURAT

DESIGNER EXIM PVT. LTD.,MUMBAI vs. INCOME TAX OFFICER, 1(1)(2), SURAT

ANAND MAHENDRA KAPADIA,SURAT vs. ITO, WARD 3(2)(1), SURAT

ANAND MAHENDRA KAPADIA,SURAT vs. ITO, WARD 3(2)(1), SURAT

FARHA S. KADRI,BILIMORA vs. ITO, WARD-2, NAVSARI