TULSI JEWELLERS,NA vs. ARIVS.INCOME TAX OFFICER, WARD 5, NAVSARI
In the result assessee's appeal is allowed
ITA 946/SRT/2024[2017-18]Status: DisposedITAT Surat29 Aug 2025AY 2017-18
Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.946 & 947/Srt/2024 Assessment Year: 2017-18 (Hybrid Hearing) Tulsi Jewellers Income Tax Officer, Ward-5, बनाम/ 7-8, Saibaba Complex Navsari, 204, 2Nd Floor, Income Vs. Gauaarbag, Nr Lmp School Tax Office, Charpool, Awabaug, Chikhli Roa Bilimora, Tal: Navsari-396 445 Gandevi-396 321 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakft 8368 G (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Suresh K. Kabra, Ca राज" की ओर से /Respondent By Shri Ashish Pophare, Cit-Dr & Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 07/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 29/08/2025
Section 115BSection 144Section 147Section 148Section 148ASection 250Section 271ASection 69A
546
(Delhi HC) and (iii) ACIT vs. Surya Ferrous Alloys (P.) Ltd. [2024] 169
taxmann.com 736 (Mumbai Trib.); (iv) Rahat Mohammed Riyazuddin Shaikh vs.
ITO and ACIT vs. Ramchand Thakurdas Jhamtani (2025) 173 taxmann.com 182
(Mumbai-Trib.)
7. On the other hand, Ld. Sr. D.R. for the revenue relied on the orders passed by the lower authorities and submitted that
