ITO, WARD-2(2)(3), SURAT vs. MAHESHCHAND G. PATEL (HUF), SURAT
In the result, the grounds of appeal raised by the revenue are dismissed
ITA 20/SRT/2020[2008-09]Status: DisposedITAT Surat27 Sept 2023AY 2008-09
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) I.T.O., Maheshchandra G. Patel (Huf), Ward-2(2)(3), 22, Vrajbhumi, Tirumala Society, In Vs. Surat. Front Of Balaji Nagar, Piplod, Surat. Pan No. Aajhm 2315 P Appellant/ Assessee Respondent/ Revenue
Section 132Section 147Section 148Section 254(1)Section 292C
price. There is presumption under Section 292C about the documents seized during the search from the control and ownership of co-owner that said document belonged to assessee and his co-owner.
During the search action, Pitamberbhai Ruchandani stated that writing on the seized material may be in the handwriting of his brother Arjundan
Ruchandani, who was no more. During