RAVINDRABHAI SHAH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1), VADODARA

ITA 1187/AHD/2026Status: DisposedITAT Ahmedabad09 July 2026AY 2011-127 pages

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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Sunil Talati, AR
For Respondent: Smt. Mamta Singh, SR-DR
Hearing: 25.06.2026Pronounced: 09.07.2026

PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:

This appeal is filed by the assessee against the order of Commissioner of Income Tax, Addl/JCIT (Appeal) – Lucknow, [hereinafter referred to as “Addl. CIT(A)”] dated 09.03.2026 for the Assessment Year (A.Y.) 2011-12 in the proceeding u/s 143(3) r.w.s. 147 of the Income Tax Act [hereinafter referred as “the Act”].

2.

The brief facts of the case are that the assessee had filed his return of income for A.Y. 2011-12 on 28.09.2011 declaring total income of Rs.26,52,630/-. The original assessment was completed u/s. 143(3) on 03.12.2013 at total income of Rs.31,06,253/-. Thereafter, the AO had Ravindrabhai Shah

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