ACIT CENTRAL CIRCLE 1(3), AHMEDABAD, AHMEDABAD vs. GAURANG ATMARAM PATEL , AHMEDABAD

ITA 1946/AHD/2024Status: DisposedITAT Ahmedabad01 September 2026AY 2022-236 pages

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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

For Appellant: Shri Kiran Unavekar, CIT-DR
For Respondent: Shri Biren Shah, CA
Hearing: 29.06.2026Pronounced: 01.09.2026

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

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Delay condoned.

This appeal has been filed by the Revenue against the order dated 12.08.2024 passed by the Ld. Commissioner of Income Tax (Appeals)-11, Ahmedabad (hereinafter referred to as ‘Ld. CIT (A)’ in short), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’ in short) for Assessment Year 2022-23. 2. The Revenue has raised following grounds of appeal:-

“1) The Ld. CIT(A) has erred in deleting the addition of Rs.1,33,00,000/- made u/s.69A of the Act, on account of cash unexplained cash found from locker and seized during search, by holding the same to represent busines

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