SHRI MANSUKH K. VAGHASIA,,SURAT vs. THE INCOME TAX OFFICER, WARD-8(3),, SURAT
In the result, the appeal of the assessee is allowed
ITA 1070/AHD/2015[2010-11]Status: DisposedITAT Surat05 Apr 2022AY 2010-11
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1070/Ahd/2015 ("नधा"रणवष" / Assessment Years: (2010-11) (Virtual Court Hearing) Mansukh K. Vaghasia, Surat Vs. The Ito, Ward-8(3), C-1-102, Subham Residency, B/H Surat. Natvar Nagar, Nana Varachha, Surat-395008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acjpv4517A (Assessee) (Respondent) Assessee By: Shri Mehul Shah, Ca Revenue By: Shri Sita Ram Meena, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 25/02/2022 घोषणाक"तार"ख/Date Of Pronouncement : 05/04/2022
For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Sita Ram Meena, Sr. DR
Section 143(3)Section 148
147 of the Act.
11. On merits, Learned Counsel submits that assessee is a very small trader and filed his return of income under section 44AD of the Act. Since the assessee has filed his return of income under section 44AD of the Act, therefore, the assessee does not supposed to maintain books of accounts. However, the assessee has been
