KHUSHALDAS SHYAMUMAL LILVANI,DAHOD vs. THE ITO, WARD-2, DAHOD

ITA 2503/AHD/2025Status: DisposedITAT Ahmedabad22 September 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the matter to the Assessing Officer for fresh assessment. The AO was directed to provide adequate opportunity to the assessee and pass a speaking order on all issues.

What were the facts?

The assessee appealed against the CIT(A)'s order concerning additions made to income for AY 2017-18. The grounds included issues with the reopening of assessment, additions on account of cash credits, and disallowance of expenses.

What were the issues?

The key issues involved the legality of the reopening of assessment and the validity of additions made on account of cash credits and disallowance of expenses.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 68,Section 69A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Shri Gangadhar Panda

For Appellant: Shri Anil R Shah, AR
Hearing: 17/08/2026Pronounced: 22/09/2026

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), [hereinafter referred to as ‘Ld. CIT(A)’] National Faceless Appeal Centre (in short “NFAC”), Delhi dated 12/11/2025 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2017-18. 2. The assessee has raised the following grounds of appeal: On Legality “1. The CIT(A) has erred both in law and in fact in passing the order haste and hurr

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →