SHILPABEN NILESHBHAI GAMI,BARDOLI vs. INCOME TAX OFFICER, WARD - 3(1)(5), SURAT

In the result, the appeal of the assessee is dismissed

Bench: Dr. A. L. Saini, Am आयकर अपील सं./Ita No.372/Srt/2023 ("नधा"रण वष" / Assessment Year: (2007-08) (Hybrid Hearing) Shilpaben Nieshbhai Gami, Vs. Income Tax Officer, 9-10, Omkarnagar Society, Ward 3(1)(5), Near Jalaram Temple, Bardoli- Surat 394601 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp 8678 C (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish J. Shah, Advocate िनधा"रती की ओर से /Respondent By Shri Vinod Kumar, Sr. Dr 31/10/2023 सुनवाई की तारीख /Date Of Hearing घोषणा की तारीख /Date Of Pronouncement 29/12/2023

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short ‘the Act’), dated 20.03.2015. 2. Grounds of appeal raised by the assessee are as follows: “1. The learned Assessing Officer erred in making addition of Rs.17,71,655/- u/s 143(3) r.w.s. 147 of the IT Act without considering documents and evidences submitted. 2. The learned

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

6 Jeevan Kalyana Sadhana It is noticed that the audit has been done within Kendra Vs. Income Tax time in the case of the assessee and it is only the Officer (2023) 115 TLC audit report which has not been filed within the 017 (ITAT, Cuttack) time prescribed. This is only a venial breach of the provisions

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

In the result, both the appeals of the assessee are allowed

6 Jeevan Kalyana Sadhana It is noticed that the audit has been done within Kendra Vs. Income Tax time in the case of the assessee and it is only the Officer (2023) 115 TLC audit report which has not been filed within the 017 (ITAT, Cuttack) time prescribed. This is only a venial breach of the provisions