PALLAVI NILESHBHAI SHAH,BHAVNAGAR, GUJARAT vs. ITO CIRCLE 1 ,BHAVNAGAR, BHAVNAGAR, GUJARAT

ITA 376/AHD/2026Status: DisposedITAT Ahmedabad22 May 2026AY 2022-238 pages
AI SummaryPartly Allowed

What were the facts?

The assessee appealed against additions made by the AO and confirmed by the CIT(A) regarding low household withdrawals and outstanding creditors. The assessee also challenged a disallowance of transportation expenses due to non-deduction of TDS.

What did the Tribunal hold?

The tribunal dismissed the ground related to low household withdrawals, upholding the addition. However, it allowed the appeal concerning outstanding creditors, directing deletion of the addition. The ground regarding transportation expenses was dismissed, confirming the disallowance.

What were the issues?

Whether the addition on account of low household withdrawals and outstanding creditors is justified, and whether the disallowance of transportation expenses due to non-deduction of TDS is valid.

Which sections of the Income-tax Act were involved?

Section 250,Section 68,Section 40(a)(ia),Section 194C(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SMT. ANNAPURNA GUPTA & Ms. SUCHITRA KAMBLE

For Appellant: Shri Chetan Agarwal, AR, Shri Abhijit, SR.DR
For Respondent: Shri Abhijit, SR.DR
Pronounced: 22/05/2026

PER ANNAPURNA GUPTA, AM:

The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (hereinafter referred to as “NFAC”), Delhi (hereinafter referred to as “CIT(A)”) dated 28.01.2026 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2022-23. ITA No.376/Ahd/2026 [Pallavi Nileshbhai Shah vs. ITO] A.Y. 2022-23 - 2 –

2.

Grounds No.1 raised by the assessee reads as under:

“1. Th

The order continues below.

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