BALUBHAI BRIJBHUKHANDAS CHOKSI,NA vs. ARIVS.PRINCIPAL COMMISSIONER OF INCOME TAXVALSAD, VALSAD
In the result, appeal of the assessee is allowed
ITA 119/SRT/2022[2017-18]Status: DisposedITAT Surat17 Apr 2023AY 2017-18
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.119/Srt/2022 ("नधा"रणवष" / Assessment Year: (2017-18) (Physical Court Hearing) Balubhai Brijbhukhandas Principal Commissioner Of Income- Tax-Valsad, Room No. 301, 3Rd Floor, Choksi, Mota Bazar, Vs. Navsari-396445 Income Tax Office, Palak Arcade, Pali Hill, Santinagar, Tithal Road, Valsad-396001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifb 9804 B (अपीलाथ" /Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By : Shri Hiren M. Diwan, C.A राज"व क" ओर से /Respondent By: Shri Ravinder Sindhu, Cit-D.R
For Appellant: Shri Hiren M. Diwan, C.AFor Respondent: Shri Ravinder Sindhu, CIT-D.R
Section 115BSection 143(3)Section 199CSection 263
d) The entire deposit shall be made, in one or more payments, before filing declaration under sub-section (1) of section 199C ibid.
(e) The deposit shall be made in the form of cash or draft or cheque drawn in favour of the authorized bank accepting such deposit or by electronic transfer.
It is noted that assessee is a firm