SHRI RADHEYSHYAM BISANI,SURAT vs. INCOME TAX OFFICER, WARD - 1(2)(1), SURAT
In the result, this appeal of assessee is allowed
ITA 288/SRT/2023[2016-17]Status: DisposedITAT Surat25 May 2023AY 2016-17
Bench: Shri Pawan Singh(Physical Hearing) Radheyshyam Bisani, I.T.O., B. 1102, Shyam Sangini Apartment, Ward-1(2)(1), Vs. Gd Goenka Canal Road, Vesu, Surat. Surat. Old Address: 204, Paras Market, Ring Road, Surat. Pan No. Aaspb 9157 F Appellant/ Assessee Respondent/ Revenue
Section 254(1)Section 271BSection 44A
section 271B, of Income-tax Act. The High Court after considering the facts and submissions of the parties passed following order;
”23. Having given our careful consideration to the rival submissions and looking to the object with which the provisions have been enacted, it appears that the maximum limit of Rs. 40 lakhs has been fixed in the case
