LALITKUMAR DINEDHCHANDRA SHAH,AHMEDABAD vs. THE ITO, WARD-1, PALANPUR

PDF · subscribers
ITA 2205/AHD/2025Status: DisposedITAT Ahmedabad27 May 2026AY 2015-169 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reassessment proceedings were invalid due to insufficient reasons for reopening and that the additions made were beyond the scope of Section 148. Even on merits, the Tribunal found no justification for the additions under Section 68.

What were the facts?

The assessee's assessment was reopened based on information that the assessee had advanced a large loan. During reassessment, the Assessing Officer added a significant sum under Section 69A for alleged unexplained unsecured loans received by the assessee.

What were the issues?

Whether the reassessment proceedings were validly initiated and whether the additions made under Section 69A were justified on facts and in law.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 250,Section 69A,Section 68,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

For Appellant: Shri Anil Kshatriya, AR
For Respondent: Shri Alpesh Parmar, CIT-DR
Hearing: 23.03.2026Pronounced: 27.05.2026

आदेशकी�ितिलिपअ�ेिषत/Copy of the Order forwarded to : अपीलाथ�/ The Appellant 1. ��थ�/ The Respondent. 2. संबंिधतआयकरआयु�/ Concerned CIT 3. 4. आयकरआयु�(अपील) /The CIT(A)- 5. िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण, अहमदाबाद/ DR, ITAT, Ahmedabad 6. गाड�फाईल /Guard file. आदेशानुसार/ BY ORDER, True Copy

सहायकपंजीकार (Dy./Asstt. Registrar) आयकरअपीलीयअिधकरण, , अहमदाबाद / ITAT, Ahmedabad , ,

1.

Date of dictation … …….words processed by the Hon’ble VP on his PC on………...25.05.2026 2. Date on which the typed draft is placed before the Dictating Member ………26.05.2026 3. Other Member…………...26.05.2026…. 4. Date on which the approved draft comes to the Sr.P.S./P.S…………..26.05.2026… 5. Date on which the fair order is placed before the Dictating Member for pronouncement……27.05.2026 6. Date on which the fair order comes back to the Sr.P.S./P.S…........27.05.2026 7. Date on which the file goes to the Bench Clerk ……….27.05.2026 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order 10. Date of Dispatch of the Order……………………………………

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →