SHRI GHANSHYAM DUNGARBHAI SUTARIYA,,SURAT vs. THE ACIT, CIRCLE-8,, SURAT
In the result, the appeal of the Assessee is dismissed
ITA 2971/AHD/2014[2009-10]Status: DisposedITAT Surat08 Aug 2019AY 2009-10
Bench: Shri H.S. Sidhu & Shri O.P. Meenaassessment Year: 2009-10 Ghanshyam Dungarbhai Sutaria, Vs. Acit, Circle-8, H.No. 1, 1St Floor, Sahaj Park Row Surat House, Hira Baug Circle, Vallabhacharya Road, Near Kailashdham Society, Ashwanikumar Road, Surat-395008 (Pan: Akkpp9318E) (Appellant) (Respondent)
Section 143(3)Section 251(1)Section 271(1)Section 271(1)(c)
269 (AP), has held that 'voluntary' means without compulsion; it has to be understood as anything done intentionally and without coercion, compulsion or constraints. Where, assessee is not 'voluntary', it should be satisfied on the basis of the materials on record.
Mere fear on the part of the assessee without anything more, cannot be a ground for not exercising
