SAMIR S MEHTA,MAHARASHTRA vs. CIT (A)-4, SURAT
In the result, appeal filed by the assessee is allowed
ITA 42/SRT/2022[2017-18]Status: DisposedITAT Surat08 May 2023AY 2017-18
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.42/Srt/2022 Assessment Year: (2017-18) (Physical Hearing) Samir Shantilal Mehta, Vs. The Acit, Central Circle-4, 1003, 10Th Floor, Sagardeep, South Surat. Ridge Road, Malabar Hill, Mumbai – 400006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacpm5453D (Assessee) (Respondent) Shri Vartik Choksi & Biren Shah, Ar Assessee By Respondent By Shri Ashok B. Koli, Cit(Dr) Date Of Hearing 26/04/2023 Date Of Pronouncement 08/05/2023
Section 115BSection 143(3)Section 69A
139; or (b)determined by the Assessing Officer includes any income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D, if such income is not covered under clause (a), the income- tax payable shall be the aggregate of—
(i) the amount of income-tax, calculated