Search: section 68

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Section 26379 Section 143(3)42 Section 14827 Addition to Income27 Section 14A19 Section 6817 Section 271(1)(c)15 Section 14712 Section 148A9 Condonation of Delay

DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(1), SURAT

In the result, appeal filed by the assessee is allowed

ITA 73/SRT/2023[2014-15]Status: DisposedITAT Surat27 Jul 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.73/Srt/2023 (Assessment Year: 2014-15) (Physical Hearing) Divyaben Prafulchand Parmar, Vs. The Ito, Ward-1(3)(1), 1-2, Harikrishna Niwas, B/H Braham Surat. Kumari Ashram, Bhatar Road, Surat – 395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp9559Q (Appellant) (Respondent)

Section 115BSection 143(3)Section 68Section 69

section 68 of the I.T. Act. 2. Ld. CIT(A), NFAC has erred in law and on fact to confirm assessing officer’s addition of Rs.98,037/- u/s 69 of the Act without there being any ITA No.73/SRT/2023/AY.2014-15 Divyaben Prafulchandra Parmar proof of payment of commission @ 2% of LTCG made by the assessee as per para 15 of assessment

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-3, SURAT vs. SH. HARESHBHAI MOHANBHAI SAKARIYA, SURAT

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DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(1), SURAT

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-3, SURAT vs. SH. HARESHBHAI MOHANBHAI SAKARIYA, SURAT

DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(1), SURAT

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-3, SURAT vs. SH. HARESHBHAI MOHANBHAI SAKARIYA, SURAT

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.,2, SURAT vs. VIJAYBHAI MALABHAI BHARWAD, SURAT

VIJAYBHAI MALABHAI BHARWAD,SURAT vs. ASST. COMMISSIONER OF INCOME TAX, CIR.,-1(2), SURAT

SHIVAM ENTERPRISE,ALTHAN vs. PR. CIT-2, SURAT

SHYAM CORPORATION,SURAT vs. PR. CIT-2, SURAT

SAMIR YOGENDRABHAI PARIKH,NA vs. ARIVS.THE PCIT, VALSAD, VALSAD

SHANTIBHAI H JOGANI,SURAT vs. ITO, WARD-3(3)(4), SURAT

K. N. DIAMOND,NA vs. ARIVS.THE PCIT, VALSAD, VALSAD

LABDHI JEWELLERD PVT. LTD.,NA vs. ARIVS.THE PCIT, VALSAD, VALSAD

KANCHAN DEVI AGARWAL,SURAT vs. ITO, WARD 1(2)(1), SURAT

KANCHAN DEVI AGARWAL,SURAT vs. ITO, WARD 1(2)(1), SURAT

SHRI PARESH K. SORATHIYA,SURAT vs. THE INCOME TAX OFFICER,WARD-3(2)(3),, SURAT

SUPREME AUTO,,NA vs. ARIVS.THE PRINCIPAL COMMISSIONER OF INCOME TAX,, VALSAD

THE DCIT, CIRCLE-2(1)(1),, SURAT vs. M/S. TRANSIT GEO SYSTEMS INTEGRATORS PVT. LTD.,, SURAT

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1)(1), SURAT vs. ENVIRO CONTROL PVT. LTD., SURAT

ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE - 1(1)(1), SURAT vs. ENVIRO CONTROL PVT. LTD., , SURAT

INCOME TAX OFFICER, WARD-1(3)(1), SURAT, ANAVIL BUSINESS CENTRE, HAZIRA RAOD, SURAT vs. SHARMISHTHABEN SHIVLAL PONKIA, UMRA, BHARTHANA B.O, SURAT

INCOME TAX OFFICER, WARD-2(3)(1), SURAT, SURAT vs. BHANUBHAI RANCHHODBHAI ASODARIA, SURAT

INCOME TAX OFFICER, WARD-1(3)(1), SURAT, ADAJAN, SURAT vs. SHIVLAL SHAMJIBHAI PONKIA, CITY LIGHT ROAD, SURAT