ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT, SURAT vs. JAYANTIBHAI VIRJIBHAI BABARIYA, SURAT
In the result, the appeal of the Revenue is dismissed
ITA 297/SRT/2023[2018-19]Status: DisposedITAT Surat11 Sept 2023AY 2018-19
Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.297/Srt/2023 (िनधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Assistant Commissioner Of Shri Jayantibhai Virjibhai Babariya, Income-Tax, Circle-2, Surat, Vs. K-801, River View Heights, Room No.503, 5Th Floor, Aayakar Pedar Road, Mota Varachha, Bhawan, Majura Gate, Surat- Surat-394101 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpb 0820 M (अपीलाथ" /Appellant) (""थ"/Respondent)
For Appellant: Shri Ashwin K Parekh, ARFor Respondent: Shri Ashok B. Koli, CIT-DR
Section 143(3)Section 251(1)(a)Section 69
AC
26, 35-6 (HL), 4 TC 265, 293, held that:
“Income Tax, if I may be pardoned for saying so, is a tax on income. It is not meant to be a tax on anything else. It is one tax, not a collection of taxes essentially distinct.”
The Constitution of India is the supreme law of the land
