THE ITO, WARD-3(2)(3),, SURAT vs. SHRI RAMESHBHAI VALLABHBHAI GAJERA,, SURAT
ITA 1522/AHD/2017[2012-13]Status: DisposedITAT Surat24 Jan 2023AY 2012-13
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.1522/Ahd/2017 Assessment Year: (2012-13) (Physical Court Hearing) The Ito, Ward-3(2)(3), Vs. Rameshbhai Vallabhbhai Gajera, Surat. 153, Vaikunthdham Society, Laxmikant Ashram Road, Katargam, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abapg3846B (Appellant)/(Revenue) (Respondent)/(Assessee) Assessee By Shri Rasesh Shah, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) Date Of Hearing 05/01/2023 Date Of Pronouncement 24/01/2023
Section 142(1)Section 143(2)Section 143(3)Section 54B
46A of the I.T. Rules.
5. On the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in allowing the benefit of Section 54B in the absence of documentary evidence on the ground that assessee produced purchase agreement of new agricultural land before Assessing Officer without appreciating the fact that no such evidence
