SATYEN VIJAY KOTHARI,MUMBAI vs. THE PCIT, AHMEDABAD-3, AHMEDABAD

ITA 1253/AHD/2025Status: DisposedITAT Ahmedabad31 July 2026AY 2020-214 pages

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Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri S. N. Soparkar, AR
Hearing: 29/07/2026Pronounced: 31/07/2026

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the revision order passed by the Learned Principal Commissioner of Income Tax-3, Ahmedabad [hereinafter referred to as ‘Ld. PCIT’] dated 28/03/2025 u/s. 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2020-21. 2. The brief facts of the case are that the assessee is in the business of generation of electricity and has installed power plants at five places. The assessee claimed exemption/s 80-IA of the Income Tax Act in respect of all the five

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