KHAMMAM GRANITES AND MINES,SABARKANTHA vs. THE ITO, WARD-2, HIMATNAGAR

ITA 2029/AHD/2025Status: DisposedITAT Ahmedabad25 September 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the CIT(A) did not properly consider the evidence submitted by the assessee. Therefore, the CIT(A)'s order was set aside and the matter was restored for fresh decision.

What were the facts?

The assessee appealed against the CIT(A)'s order confirming additions made to income. The assessee argued that the CIT(A) dismissed the appeal mechanically without considering submitted evidence.

What were the issues?

Whether the CIT(A) properly considered the evidence submitted by the assessee regarding unexplained investments, deposits, partner's capital, unsecured loans, and capitalization of interest expenses.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250,Section 68

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Mehul K. Patel, Advocate, Shri Ram Tiwari, CIT. DR
For Respondent: Shri Ram Tiwari, CIT. DR
Hearing: 08/07/2026Pronounced: 25/09/2026

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [in short “the CIT(A)”] dated 13/08/2025 passed under section 250 of the Income Tax Act, 1961 (in short “the Act”), arising out of the assessment order passed under section 143(3) of the Act for the Assessment Year 2017-18. ITA No.2029/Ahd/2025[Khammam Granites And Mines vs. ITO] A.Y. 2017-18 - 2 –

2.

The assessee has

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 68

All 29,931 judgments and leading authorities on Section 68 →

Recent GST High Court judgments

Search GST case law →