Adani Ports And Special Economic Zone Ltd. v. DCIT

35 Taxmann.com 338High Court2013#6350 most cited

What is Adani Ports And Special Economic Zone Ltd. v. DCIT authority for?

Reassessment proceedings are quashed if the sanctioning authority has not applied its mind and has not clearly granted approval, such as by failing to write 'Yes' or 'No' when granting sanction.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

Adani Ports And Special Economic Zone Ltd. · DCIT · 35 Taxmann.com 338 · reassessment proceedings · reopening of assessment · section 148 · section 151 · non-application of mind · borrowed satisfaction · specified authority · sanction for reopening

Sections most often in play

Section 147Section 148Section 151Section 148ASection 234ASection 234BSection 142(1)Section 144

Issues it is cited on

specified authorityborrowed satisfactioninterest u/s 234asection 127income escaping assessmentnon-application of mindsection 148a(d)section 148asection 234areopening of assessmentsection 151notice under section 148

Judgments citing Adani Ports And Special Economic Zone Ltd. v. DCIT

Shri Gandhi Maulana Azad Shramjivi Ashra, Kutch vs. Income Tax Officer, Exemption Ward 1, Rajkot

In the result, appeals of the assessee, are allowed

ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 611 & 612/RJT/2025 Assessment Year: (2016-17 to 2017-18) Shri Gandhi Maulana Azad Vs. The ITO (Exemption), wd – 1, Shramjivi Ashra Rajkot - 360001 Gorevali Bhuj, Kutch – 370510 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATG8071B (Appellant) (Respondent) Appellant by : Shri Kalpesh Doshi, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 11/12/2025 Date of Pronouncement : 10/03/2026 आदेश / ORDER Per, Dr. Dinesh Mohan Sinh…

Shri Gandhi Maulana Azad Shramjivi Ashra, Kutch vs. Income Tax Officer, Exemption Ward 1, Rajkot

In the result, appeals of the assessee, are allowed

ITA 611/RJT/2025[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 611 & 612/RJT/2025 Assessment Year: (2016-17 to 2017-18) Shri Gandhi Maulana Azad Vs. The ITO (Exemption), wd – 1, Shramjivi Ashra Rajkot - 360001 Gorevali Bhuj, Kutch – 370510 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATG8071B (Appellant) (Respondent) Appellant by : Shri Kalpesh Doshi, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 11/12/2025 Date of Pronouncement : 10/03/2026 आदेश / ORDER Per, Dr. Dinesh Mohan Sinh…

Nilesh Ashanand Thacker, Bhuj vs. ITO Ward 4, Gandhidham (Bhuj)

In the result, appeal filed by the assessee, is allowed

ITA 377/RJT/2025[2012-13]Status: DisposedITAT Rajkot13 Feb 2026AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.377/Rjt/2025 (िनधा"रण वष" /Assessment Year: (2012-13) (Physical Hearing) Nilesh Ashanand Thacker, बनाम Income-Tax Officer, Ward-4, / Near-Laxmi Vekari Mahakali Gandhidham (Bhuj-2)-370 201 Vs. Shopping Mall, Jublee Circle, Bhuj, Kutch-300 001(Gujarat) "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Adhpt 8610R (अपीलाथ"/ Appellant) (""थ"/Respondent)

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR
Section 143(3)Section 234ASection 250Section 271(1)(c)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.377/RJT/2025 (िनधा"रण वष" /Assessment Year: (2012-13) (Physical Hearing) Nilesh Ashanand Thacker, बनाम Income-tax Officer, Ward-4, / Near-Laxmi Vekari Mahakali Gandhidham (Bhuj-2)-370 201 Vs. Shopping Mall, Jublee Circle, Bhuj, Kutch-300 001(Gujarat) "ायीलेखासं./जीआइआरसं./PAN/GIR No.: ADHPT 8610R (अपीलाथ"/ Appellant) (""थ"/Respondent) Appellant by : Shri Kalpesh Doshi, AR Respondent by : Shri Abhimanyu Singh Yadav, Sr. DR Date of Hearing : 18/1…

Dhanji Murji Hirani, Kutch vs. ITO.(Int.Txn)Gandhidham, Gandhidham

In the result, the appeal of the assessee is allowed

ITA 131/RJT/2025[2019-20]Status: DisposedITAT Rajkot05 Aug 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.131/Rjt/2025 िनधा"रणवष"/ Assessment Year: 2019-20 Dhanji Murji Hirani, Baladia Ito (Int.Txn), बनाम Bhuj, Kutch, Gandhidham Gujarat 370427 Vs. Pan : Afaph0463B (अपीलाथ"/Appellant) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Kalpesh Doshi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr

For Appellant: Shri Kalpesh Doshi, ld.ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 115BSection 127Section 139Section 147Section 148Section 148ASection 234ASection 271ASection 69

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं /.ITA No.131/RJT/2025 िनधा"रणवष"/ Assessment Year: 2019-20 Dhanji Murji Hirani, Baladia ITO (Int.Txn), बनाम Bhuj, Kutch, Gandhidham Gujarat 370427 Vs. PAN : AFAPH0463B (अपीलाथ"/Appellant) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee by : Shri Kalpesh Doshi, ld.AR राज"व क" ओर से/Revenue by : Shri Sanjay Punglia, CIT-DR सुनवाई क" तार"ख /Date of Hearing : 17/07/2025 घोषणा क" तार"ख /Date of Pronouncement : 0…

Patel Ambalal Laxmandas Ni Co., Ahmedabad vs. The ACIT, Central Circle-2(3), Ahmedabad

In the result, all the appeals filed by the Assessee are hereby dismissed

ITA 1018/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2011-12
For Appellant: Shri Suresh Gandhi, A.RFor Respondent: Shri V.K. Singh, Sr.D.R
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 1014, 1016 & 1018/Ahd/2019 Assessment Years 2009-10 to 2011-12 Patel Ambalal The Asst.CIT, Laxmandas Ni Co. 297, Central Circle-2(3), Sahjanand Market, 1st Vs Ahmedabad Floor, Pankor Naka, (Respondent) Ratanpole, Ahmedabad- 380001 PAN No: AAHPF1818J (Appellant) Appellant by : Shri Suresh Gandhi, A.R. Respondent by : Shri V.K. Singh, Sr.D.R. Date of hearing : 13-06-2022 Date of pronouncement : 22-07-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICI…

Patel Ambalal Laxmandas Ni Co., Ahmedabad vs. The ACIT, Central Circle-2(3), Ahmedabad

In the result, all the appeals filed by the Assessee are hereby dismissed

ITA 1016/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2010-11
For Appellant: Shri Suresh Gandhi, A.RFor Respondent: Shri V.K. Singh, Sr.D.R
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 1014, 1016 & 1018/Ahd/2019 Assessment Years 2009-10 to 2011-12 Patel Ambalal The Asst.CIT, Laxmandas Ni Co. 297, Central Circle-2(3), Sahjanand Market, 1st Vs Ahmedabad Floor, Pankor Naka, (Respondent) Ratanpole, Ahmedabad- 380001 PAN No: AAHPF1818J (Appellant) Appellant by : Shri Suresh Gandhi, A.R. Respondent by : Shri V.K. Singh, Sr.D.R. Date of hearing : 13-06-2022 Date of pronouncement : 22-07-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICI…

Patel Ambalal Laxmandas Ni Co., Ahmedabad vs. The ACIT, Central Circle-2(3), Ahmedabad

In the result, all the appeals filed by the Assessee are hereby dismissed

ITA 1014/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2009-10
For Appellant: Shri Suresh Gandhi, A.RFor Respondent: Shri V.K. Singh, Sr.D.R
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 1014, 1016 & 1018/Ahd/2019 Assessment Years 2009-10 to 2011-12 Patel Ambalal The Asst.CIT, Laxmandas Ni Co. 297, Central Circle-2(3), Sahjanand Market, 1st Vs Ahmedabad Floor, Pankor Naka, (Respondent) Ratanpole, Ahmedabad- 380001 PAN No: AAHPF1818J (Appellant) Appellant by : Shri Suresh Gandhi, A.R. Respondent by : Shri V.K. Singh, Sr.D.R. Date of hearing : 13-06-2022 Date of pronouncement : 22-07-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICI…

ITO, Ward-2(2)(2), Ahmedabad vs. Jasmin Jayendrabhai Thakkar, Ahmedabad

In the result, we answer the question in the affirmative i

ITA 1331/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad02 Aug 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Virendra Ojha, CIT-DR &
Section 147Section 148Section 151

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए” अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (through web-based video conferencing platform) ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No. 1330/Ahd/2019 & CO No. 184/Ahd/2019 िनधा"रण वष" िनधा"रण वष"/ Assessment Year : 2010-11 िनधा"रण िनधा"रण वष" वष" Income-Tax Officer, Jasmine Jayendrabhai Thakkar, Ward-2(2)(2), Vs 4/94, Sundernagar Flats, Ahmedabad Nr. Manish Hall , Naranpura, Ahmedabad – 380 013 PAN : ADYPT 9076 C "" यथ"/ (Respondent/ अपीलाथ"/ (Appellant) Cross-Objector) ITA No. 1331/Ahd/2019 & CO No. 18…

ITO, Ward-2(2)(2), Ahmedabad vs. Jasmin Jayendrabhai Thakkar, Ahmedabad

In the result, we answer the question in the affirmative i

ITA 1330/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad02 Aug 2021AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Virendra Ojha, CIT-DR &
Section 147Section 148Section 151

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए” अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (through web-based video conferencing platform) ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No. 1330/Ahd/2019 & CO No. 184/Ahd/2019 िनधा"रण वष" िनधा"रण वष"/ Assessment Year : 2010-11 िनधा"रण िनधा"रण वष" वष" Income-Tax Officer, Jasmine Jayendrabhai Thakkar, Ward-2(2)(2), Vs 4/94, Sundernagar Flats, Ahmedabad Nr. Manish Hall , Naranpura, Ahmedabad – 380 013 PAN : ADYPT 9076 C "" यथ"/ (Respondent/ अपीलाथ"/ (Appellant) Cross-Objector) ITA No. 1331/Ahd/2019 & CO No. 18…

Chaturbhai Nanubhai Dudhat, Ankleshwar vs. The Income Tax Officer, Ward-4, Bharuch

In the result, all appeals of the assesses are allowed

ITA 953/AHD/2014[2005-06]Status: DisposedITAT Surat16 Nov 2018AY 2005-06

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR
Section 148Section 151

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL ‘SURAT’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. & Name of Appellant Name of Asstt.Year Respondent No. 1-2 2677 and Shri Jaysukhbhai Nanubhai Dudhat ITO, Ward-3 2871/Ahd/2013 Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and A.Y.2005- Ankleshwar 393 002. 06 ACHPD 6112 F 3 2679/Ahd/2013 Shri Jayagauri Chandresh Devani ITO, Ward-3 A.Y.2004-05 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. Plot no.C1B/7004, GIDC Ankleshwar 393 001. PAN : ACHPD 6116 B 4-5 2678 and Shri Himatbha…

Chaturbhai Nanubhai Dudhat, Ankleshwar vs. The Income Tax Officer, Ward-4, Bharuch

In the result, all appeals of the assesses are allowed

ITA 952/AHD/2014[2004-05]Status: DisposedITAT Surat16 Nov 2018AY 2004-05

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR
Section 148Section 151

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL ‘SURAT’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. & Name of Appellant Name of Asstt.Year Respondent No. 1-2 2677 and Shri Jaysukhbhai Nanubhai Dudhat ITO, Ward-3 2871/Ahd/2013 Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and A.Y.2005- Ankleshwar 393 002. 06 ACHPD 6112 F 3 2679/Ahd/2013 Shri Jayagauri Chandresh Devani ITO, Ward-3 A.Y.2004-05 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. Plot no.C1B/7004, GIDC Ankleshwar 393 001. PAN : ACHPD 6116 B 4-5 2678 and Shri Himatbha…

Chandreshbhai Anandbhai Devani, Ankleshwar vs. The Dy.CIT, Bharuch Circle, Bharuch

In the result, all appeals of the assesses are allowed

ITA 951/AHD/2014[2005-06]Status: DisposedITAT Surat16 Nov 2018AY 2005-06

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR
Section 148Section 151

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL ‘SURAT’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. & Name of Appellant Name of Asstt.Year Respondent No. 1-2 2677 and Shri Jaysukhbhai Nanubhai Dudhat ITO, Ward-3 2871/Ahd/2013 Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and A.Y.2005- Ankleshwar 393 002. 06 ACHPD 6112 F 3 2679/Ahd/2013 Shri Jayagauri Chandresh Devani ITO, Ward-3 A.Y.2004-05 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. Plot no.C1B/7004, GIDC Ankleshwar 393 001. PAN : ACHPD 6116 B 4-5 2678 and Shri Himatbha…

Chandreshbhai Anandbhai Devani, Ankleshwar vs. The Dy.CIT, Bharuch Circle, Bharuch

In the result, all appeals of the assesses are allowed

ITA 950/AHD/2014[2004-05]Status: DisposedITAT Surat16 Nov 2018AY 2004-05

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR
Section 148Section 151

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL ‘SURAT’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. & Name of Appellant Name of Asstt.Year Respondent No. 1-2 2677 and Shri Jaysukhbhai Nanubhai Dudhat ITO, Ward-3 2871/Ahd/2013 Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and A.Y.2005- Ankleshwar 393 002. 06 ACHPD 6112 F 3 2679/Ahd/2013 Shri Jayagauri Chandresh Devani ITO, Ward-3 A.Y.2004-05 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. Plot no.C1B/7004, GIDC Ankleshwar 393 001. PAN : ACHPD 6116 B 4-5 2678 and Shri Himatbha…

Shri Himatbhai Anandbhai Devani, Ankleshwar vs. The Dy.CIT, Bharuch Circle, Bharuch

In the result, all appeals of the assesses are allowed

ITA 2872/AHD/2013[2005-06]Status: DisposedITAT Surat16 Nov 2018AY 2005-06

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR
Section 148Section 151

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL ‘SURAT’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. & Name of Appellant Name of Asstt.Year Respondent No. 1-2 2677 and Shri Jaysukhbhai Nanubhai Dudhat ITO, Ward-3 2871/Ahd/2013 Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and A.Y.2005- Ankleshwar 393 002. 06 ACHPD 6112 F 3 2679/Ahd/2013 Shri Jayagauri Chandresh Devani ITO, Ward-3 A.Y.2004-05 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. Plot no.C1B/7004, GIDC Ankleshwar 393 001. PAN : ACHPD 6116 B 4-5 2678 and Shri Himatbha…

Shri Jaysukhbhai Nanubhai Dudhat, Ankleshwar vs. The Income Tax Officer, Ward-3, Bharuch

In the result, all appeals of the assesses are allowed

ITA 2871/AHD/2013[2005-06]Status: DisposedITAT Surat16 Nov 2018AY 2005-06

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR
Section 148Section 151

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL ‘SURAT’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. & Name of Appellant Name of Asstt.Year Respondent No. 1-2 2677 and Shri Jaysukhbhai Nanubhai Dudhat ITO, Ward-3 2871/Ahd/2013 Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and A.Y.2005- Ankleshwar 393 002. 06 ACHPD 6112 F 3 2679/Ahd/2013 Shri Jayagauri Chandresh Devani ITO, Ward-3 A.Y.2004-05 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. Plot no.C1B/7004, GIDC Ankleshwar 393 001. PAN : ACHPD 6116 B 4-5 2678 and Shri Himatbha…

Jayagauri Chandresh Devani, Ankleshwar vs. The Income Tax Officer, Ward-4, Bharuch

In the result, all appeals of the assesses are allowed

ITA 2679/AHD/2013[2004-05]Status: DisposedITAT Surat16 Nov 2018AY 2004-05

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR
Section 148Section 151

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL ‘SURAT’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. & Name of Appellant Name of Asstt.Year Respondent No. 1-2 2677 and Shri Jaysukhbhai Nanubhai Dudhat ITO, Ward-3 2871/Ahd/2013 Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and A.Y.2005- Ankleshwar 393 002. 06 ACHPD 6112 F 3 2679/Ahd/2013 Shri Jayagauri Chandresh Devani ITO, Ward-3 A.Y.2004-05 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. Plot no.C1B/7004, GIDC Ankleshwar 393 001. PAN : ACHPD 6116 B 4-5 2678 and Shri Himatbha…

Shri Himatbhai Anandbhai Devani, Ankleshwar vs. The Dy.CIT, Bharuch Cirsle, Bharuch

In the result, all appeals of the assesses are allowed

ITA 2678/AHD/2013[2004-05]Status: DisposedITAT Surat16 Nov 2018AY 2004-05

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR
Section 148Section 151

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL ‘SURAT’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. & Name of Appellant Name of Asstt.Year Respondent No. 1-2 2677 and Shri Jaysukhbhai Nanubhai Dudhat ITO, Ward-3 2871/Ahd/2013 Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and A.Y.2005- Ankleshwar 393 002. 06 ACHPD 6112 F 3 2679/Ahd/2013 Shri Jayagauri Chandresh Devani ITO, Ward-3 A.Y.2004-05 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. Plot no.C1B/7004, GIDC Ankleshwar 393 001. PAN : ACHPD 6116 B 4-5 2678 and Shri Himatbha…

Shri Jaysukhbhai Nanubhai Dudhat, Ankleshwar vs. The Income Tax Officer, Ward-3, Bharuch

In the result, all appeals of the assesses are allowed

ITA 2677/AHD/2013[2004-05]Status: DisposedITAT Surat16 Nov 2018AY 2004-05

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR
Section 148Section 151

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL ‘SURAT’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. & Name of Appellant Name of Asstt.Year Respondent No. 1-2 2677 and Shri Jaysukhbhai Nanubhai Dudhat ITO, Ward-3 2871/Ahd/2013 Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and A.Y.2005- Ankleshwar 393 002. 06 ACHPD 6112 F 3 2679/Ahd/2013 Shri Jayagauri Chandresh Devani ITO, Ward-3 A.Y.2004-05 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. Plot no.C1B/7004, GIDC Ankleshwar 393 001. PAN : ACHPD 6116 B 4-5 2678 and Shri Himatbha…