SHRI ATUL K. PATEL,SURAT vs. PR. CIT-3, SURAT, SURAT
In the result, appeal of the Assessee is allowed
ITA 267/SRT/2018[2013-14]Status: DisposedITAT Surat09 Nov 2021AY 2013-14
Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.267/Srt/2018 (िनधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Atul K. Patel, V Principal Commissioner Of Income B-34, Kalpana Society-2, Rander Road, Tax-3, Aaykar Bhavan, Majura S. Adajan Patiya, Surat. Gate, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ackpp 4749 F (Assessee) (Respondent)
For Appellant: Shri Sapnesh Sheth, C.AFor Respondent: Shri Ritesh Mishra, CIT-DR
Section 143(3)Section 263Section 54B
reassessment. We are considering the jurisdiction to issue a notice under Section 148 to reopen proceedings. In view of what is stated earlier, we do not find any merit in this contention.”
16. We note that Coordinate Bench of ITAT Ahmedabad in the case of Rahul G. Patel [2018] 97 taxmann.com598 (Ahd.Trib) held that where assessee invests earnest money
