Prakash Ramjibhai Nanda, Valsad vs. ITO, Ward-7, Vapi
The appeal of the assessee is partly allowed for statistical purpose
ITA 826/SRT/2024[2014-15]Status: DisposedITAT Surat25 Aug 2026AY 2014-15
Bench: Ms. Suchitra Kamble & Shri B.M. Biyaniprakash Ramjibhai Nanda, Income Tax Officer, Plot No.9 Nanda Villa, Ward - 7, Gurudev Nagar, Vs. Vapi Bhilad, Valsad Pan: Abypn3360K (Appellant) : (Respondent) Assessee By : Shri Hardik Vora, Ar Respondent By : Shri Ashish Pophare, Cit (Dr) Date Of Hearing : 18.06.2026 Date Of Pronouncement : 25.08.2026 O R D E R Per : Suchitra Kamble, J M: The Appeal Filed By The Assessee Is Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short “Cit(A)”] Dated 04.07.2024 For The Assessment Year (In Short “Ay”) 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Cit (Appeals) Has Erred In Confirming Reassessment Proceedings U/S 147 Of The It Act, 1961. 2. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Cit (Appeals) Has Erred In Passing Order Without Providing Enough Opportunities. 3. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Cit (Appeals) Has Erred In Not Passing Speaking Order. Prakash Ramjibhai Nanda
For Appellant: Shri Hardik Vora, ARFor Respondent: Shri Ashish Pophare, CIT (DR)
Section 147Section 148Section 272B