JIGNESHKUMAR HASMUKHBHAI PATEL,VADODARA vs. THE INCOME TAX OFFICER, WARD 1(2)(1), VADODARA, VADODARA
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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: Shri Sanjay Garg
The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), ADDL/JCIT(A)-1, Nashik [hereinafter referred to as ‘Ld. CIT(A)’] dated 12/02/2026 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2010-11. 2. The assessee has raised the following grounds of appeal:
“1. The Ld CIT(A) has erred, both in law and on facts, in I confirming the action of AO in reopening the assessment under section 147 of the Act.
The Ld CIT(A) has erred, both in law And on facts, in confirming the addition of Rs 8,00,000/
The order continues below.
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