KEYUR RAJENDRAPRASAD YAGNIK,SURAT vs. ITO, WARD-1(3)(2), SURAT

ITA 1306/SRT/2025Status: DisposedITAT Surat27 July 2026AY 2014-156 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the Assessing Officer for re-adjudication, directing that the assessee be provided with adequate opportunity of being heard. This was done considering the CIT(A) had also remanded an issue for verification.

What were the facts?

The assessee's case was reopened based on information about cash commission received from diagnostics centers. The Assessing Officer added commission income and disallowed medicine expenses. The CIT(A) partly allowed the appeal, confirming a portion of the medicine expense disallowance.

What were the issues?

Whether the reopening of assessment and subsequent additions were valid, and whether the assessee was provided with adequate opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143(2),Section 142(1),Section 132,Section 133A,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH SMC, SURAT

Before: Shri T. R. Senthil Kumar & Shri Ratnesh Nandan Sahay

For Appellant: Shri P.M. Jagasheth, C.A
For Respondent: Shri Ajay Uke, Sr. DR
Hearing: 30/04/2026Pronounced: 27/07/2026

PER: RATNESH NANDAN SAHAY, AM:

1.

This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-11, Ahmedabad [In short, ‘the ld. CIT(A)’] dated 22/09/2025 for the assessment year (AY) 2014-15 wherein the assessee has raised following grounds of appeal:

"

1.

On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in 2 Keyur Rajendraprasad Yagnik Vs ITO reopening the assessment u/s 147 of the

The order continues below.

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