RAMJIBHAI MAJETHIA,AHMEDABAD vs. THE ITO, WARD-3(2)(1), AHMEDABAD
आयकर अपीलीय अिधकरण
आयकर अपीलीय अिधकरण
आयकर अपीलीय अिधकरण
आयकर अपीलीय अिधकरण,अहमदाबाद यायपीठ
अहमदाबाद यायपीठ
अहमदाबाद यायपीठ
अहमदाबाद यायपीठ ‘D’ अहमदाबाद।
अहमदाबाद।
अहमदाबाद।
अहमदाबाद।
IN THE INCOME TAX APPELLATE TRIBUNAL
“D” BENCH, AHMEDABAD
]
]
BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER
AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER
Asstt.Year : 2016-17
Ramjibhai Majethia
184, Hanuman Was Vilage Hirapur, Sanand
Ahmedabad 382 2110
India.
PAN : BXOPM 9746 D
Vs.
ITO, Ward-3(2)(1)
Ahmedabad.
(Applicant)
(Responent)
Assessee by :
None
Revenue by :
Shri Yogeesh Mishra, Sr.DR
सुनवाई क तारीख/Date of Hearing : 15/09/2025
घोषणा क तारीख /Date of Pronouncement: 17/09/2025
आदेश
आदेश
आदेश
आदेश/O R D E R
PER MAKARAND V.MAHADEOKAR, AM:
This appeal by the assessee is directed against the order passed under section 250 of the Income Tax Act, 1961 on 16.12.2024 by the Commissioner of Income-tax (Appeals), National Faceless Appeal
Centre, Delhi, [hereinafter referred to as “CIT(A)” for the assessment year 2016-17. The said appellate order arises from the assessment framed by the Assessment Unit of the Income Tax Department
[hereinafter referred to as “Assessing Officer”] under section 147 read with sections 144 and 144B by order dated 31.01.2024. 2. Facts of the Case
1 In case of the assessee, an individual, the reassessment proceedings for A.Y. 2016-17 were initiated under section 147 on the 2
basis of information from the Risk Management System and the Sub-