PARSHWANATH LAND ORGANISERS LLP,AHMEDABAD vs. THE ITO, WARD-3(1)(2) CURRENT JURISDICTION THE ITO, WARD-1(3)(1), AHMEDABAD
आयकर अपीलीय अिधकरण
आयकर अपीलीय अिधकरण
आयकर अपीलीय अिधकरण
आयकर अपीलीय अिधकरण,अहमदाबाद यायपीठ
अहमदाबाद यायपीठ
अहमदाबाद यायपीठ
अहमदाबाद यायपीठ ‘SMC’ अहमदाबाद।
अहमदाबाद।
अहमदाबाद।
अहमदाबाद।
IN THE INCOME TAX APPELLATE TRIBUNAL
“SMC” BENCH, AHMEDABAD
]BEFORE MS.SUCHITRA R. KAMBLE, JUDICIAL MEMBER
AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER
Asstt.Year : 2016-17
Parshwanath Land Organisers LLP
8, Shantiniketan Society
Ellisbridge
Ahemdabad.
PAN : AASFP 6630 K
Vs.
The ITO, Ward-3(1)(2)
Ahmedabad.
Current Juri iction:
The ITO, Ward-1(3)(1)
Ahmedabad.
(Applicant)
(Responent)
Assessee by :
Shri Sanjay R. Shah, AR
Revenue by :
Shri Umesh Kumar Agrawal, Sr.DR
सुनवाई क तारीख/Date of Hearing : 24/07/2025
घोषणा क तारीख /Date of Pronouncement: 29/07/2025
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 by the Learned Additional / Joint Commissioner of Income Tax from the Office of the Commissioner of Income Tax (Appeals), Panchkula [hereinafter referred to as “CIT(A)”] dated 16.01.2025 for the assessment year 2016–17, arising from the assessment order passed under section 143(3) of the Income-tax Act, 1961 [hereinafter referred to as “the Act”] by the ITO, Ward
3(1)(2), Ahmedabad[hereinafter referred to as “Assessing Officer or AO”]
dated 17.12.2018. 2. Facts of the Case
1 The assessee, Parshwanath Land Organisers Pvt. Ltd., filed its return of income for the year under consideration on 25.09.2016, declaring total income at ‘Nil’. The assessee was converted into Parshwanath Land 2
Organisers LLP vide Certificate of Registration on Conversion issued by