IN THE ITAT, RAJKOT BENCH

WASEEM AHMED, A.M. & MADHUMITA ROY, J.M.

Samatbhai Malabhai Parmar v. ITO

ITA No. 142/Rjt/2018

2 June, 2020

In favour of assessee

Appellant by : Chetan Agarwal, CA

Respondent by : Suhas Mistry, Sr. DR

Per Bench:

The instant appeal filed by the assessee is directed against the Order, dt. 23-3-2018 passed by the Commissioner (Appeals), Jamnagar arising out of the Order, dt. 23-9-2016 passed by the ITO, Ward 3(1), Jamnagar under section 274 read with section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred as to the Act ) for the assessment year 2013-14.