HARSHADRAY MANIBHAI VASHI,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI
In the result, Ground No.2 raised by the assessee is allowed
ITA 309/SRT/2019[2011-12]Status: DisposedITAT Surat16 May 2022AY 2011-12
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.309/Srt/2019 ("नधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Harshadray M. Vashi, Vs. The Ito, Ward-2, Via, Maroli Bazar, Jalapore, Navsari. Navsari-396436. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Akjpv1648J (Revenue) (Assessee) Shri Mehul Shah, Ca Assessee By Respondent By Shri Sita Ram Meena, Sr. Dr Date Of Hearing 22/02/2022 17/05/2022 Date Of Pronouncement
Section 143(3)Section 147Section 148Section 80C
section 143(3) r.w.s. 147
of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) dated
22.11.2017. 2. Grounds of appeal raised by the assessee are as follows:
“1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action of Assessing Officer