CIT v. Anirudh Narayan Agrawal (219 Taxmann 126)

ZALAVADIYA KALUBHAI MOHANBHAI, HUF,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(3)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 806/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad04 Sept 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha, Accountannt Member Assessment Year 2015-16

For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Abhijit, Sr. D.R

Section 10(38)Section 142(1)Section 143(2)Section 147Section 148

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before Ms. Suchitra Kamble, Judicial Member And Shri Narendra Prasad Sinha, Accountannt Member Assessment Year 2015-16 Zalavadiya Kalubhai The ITO, Mohanbhai HUF, Ward-5(3)(1), B-48, Shaktidhara Vs Ahmedabad Colony, Behind Dinesh (Respondent) Chambers, India Colony, Bapugnar, Ahmedabad PAN: AADHP0829D (Appellant) Assessee by: Shri Tushar Hemani, Sr. A.R. & Shri Kushal Fofaria, A.R. Revenue by: Shri Abhijit, Sr. D.R. Date of hearing : 17-07-2025 Date of pronouncement : 04-09-2025 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This is an appea…

SHRI SANJAYBHAI RAMJIBHAI PATEL,,BHAVNAGAR vs. ITO, WARD-1(5),, BHAVNAGAR

ITA 454/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Jun 2025AY 2014-15

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita No. 452/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2014-2015

For Appellant: Shri TusharHemani, Sr. Advocate with Shri Parimalsinh B ParmarFor Respondent: Shri B.P Srivastava, Sr. DR

Section 10(38)Section 143(1)Section 143(2)Section 271(1)Section 68

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ , अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD ] BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 452/AHD/2018 "नधा"रण वष"/Asstt. Year: 2014-2015 Shri JigneshRamjibhai Patel, The Income Tax Officer, Plot no.1182/A/1, बनामVs Ward 1(2), . Sir Pattani Road, Ahmedabad. Opp. State Bank of India, Ghogha Circle, Bhavnagar-364001. PAN: AJTPP4619C आयकर अपील स…

SMT. SHITAL SANJAYBHAI PATEL,BHAVNAGAR vs. ITO, WARD-1(5),, BHAVNAGAR

ITA 453/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Jun 2025AY 2014-15

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita No. 452/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2014-2015

For Appellant: Shri TusharHemani, Sr. Advocate with Shri Parimalsinh B ParmarFor Respondent: Shri B.P Srivastava, Sr. DR

Section 10(38)Section 143(1)Section 143(2)Section 271(1)Section 68

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ , अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD ] BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 452/AHD/2018 "नधा"रण वष"/Asstt. Year: 2014-2015 Shri JigneshRamjibhai Patel, The Income Tax Officer, Plot no.1182/A/1, बनामVs Ward 1(2), . Sir Pattani Road, Ahmedabad. Opp. State Bank of India, Ghogha Circle, Bhavnagar-364001. PAN: AJTPP4619C आयकर अपील स…

SHRI JIGNESH RAMJIBHAI PATEL,BHAVNAGAR vs. ITO, WARD-1(2),, BHAVNAGAR

ITA 452/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Jun 2025AY 2014-15

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita No. 452/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2014-2015

For Appellant: Shri TusharHemani, Sr. Advocate with Shri Parimalsinh B ParmarFor Respondent: Shri B.P Srivastava, Sr. DR

Section 10(38)Section 143(1)Section 143(2)Section 271(1)Section 68

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ , अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD ] BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 452/AHD/2018 "नधा"रण वष"/Asstt. Year: 2014-2015 Shri JigneshRamjibhai Patel, The Income Tax Officer, Plot no.1182/A/1, बनामVs Ward 1(2), . Sir Pattani Road, Ahmedabad. Opp. State Bank of India, Ghogha Circle, Bhavnagar-364001. PAN: AJTPP4619C आयकर अपील स…

SANJAY JEWELLERS PRIVATE LIMITED,FARIDABAD vs. DCIT, CENTRAL CIRCLE 2, FARIDABAD

In the result Ground No.1 & 2 raised by the assessee are allowed

ITA 1045/DEL/2024[2019-20]Status: DisposedITAT Delhi12 Nov 2024AY 2019-20

Bench: Sh. Pradip Kumar Kedia & Shri Yogesh Kumar U.S.I.T.A. No. 1045/Del/2024 (A.Y 2019-20)

For Appellant: Sh. Jinendra Wadhwa, Adv

Section 115Section 115BSection 133ASection 5Section 69Section 69A

…1 Sanjay Jewellers (P) Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1045/DEL/2024 (A.Y 2019-20) Sanjay Jewelleers Private Limited DCIT Moti Bazar, Near Minar Gate, Vs. Central Circle-2 Palwal, Faridabad, New CGO complex, Haryana NH 4, NIT, Faridabad, Haryana PAN No. AALCS8413M (APPELLANT) (RESPONDENT) Assessee by : Sh. Jinendra Wadhwa, Adv Department Sh. Satya Prakash Sharma, Sr. by: DR Date of Hearing 09.10.2024 Date of Pronouncement 12.11.2024 ORDER PER YOGESH KUMAR…

SHREE MALLIKARJUN TRAD INVEST PRIVATE LIMITED,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4(1)(3), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 258/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad28 Jun 2024AY 2014-15

Bench: Ms. Suchitra Kambleassessment Year: 2014-15

Section 143(1)Section 271(1)(c)Section 68

…ITA No.258/Ahd/2023 Assessment Year: 2014-15 Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2014-15 Shree Mallikarjun Trad Invest The Income Tax Officer, Private Limited, Ward – 4(1)(3), 20 UL Skylon Shopping Centre, Ahmedabad. Opp. Polytechnic, Vs. Ahmedabad – 380 001. [PAN – AACCS 0918 G] (Appellant) (Respondent) Assessee by Shri P.B. Parmar, AR Revenue by Shri Urjit B. Shah, Sr. DR Date of Hearing 25.04.2024 Date of Pronouncement 28.06.2024 O R D E R This appeal is filed by the assessee against order dated 20.0…

SVETLANA GORODINSKAIA,PATIALA vs. ACIT, CC, PATIALA

In the result, the appeal of the assessee is dismissed

ITA 202/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh24 May 2024AY 2019-20

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Dharamvir, JCIT, Sr. DR

Section 133ASection 69A

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"" एवं "ी िव"म िसंह यादव, लेखा सद" BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 202/Chd/2023 िनधा"रण वष" / Assessment Year : 2019-20 Svetlana Gorodinskaia बनाम The Asst. CIT 6, Ranjit Bagh, Near State College, Central Circle, Patiala Patiala-147001, Punjab "ायी लेखा सं./PAN NO: BJZPG8311B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue b…

SANJEEV KUMAR GOYAL,FATEHABAD vs. DCIT, CC-2, LUDHIANA

In the result, the appeal of the assesse is allowed

ITA 80/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh22 May 2024AY 2019-20

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By The Order Of The Ld. Cit(A) Dt. 20/01/2023 In Appeal No. 10853/2018-19/It/Cit(A)-5/Ldh/2021-22 For The A.Y. 2019-20 Under Section 250(6) Of The Income Tax Act, 1961 Which Was Dismissed. Therefore The Present Second Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against The Aforesaid Order Dt. 20/01/2023 Which Is Hereinafter Referred To As The Impugned Order.

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishaba Marwaha, C.AFor Respondent: Shri Dharamvir, JCIT, Sr. DR

Section 143(2)Section 250(6)Section 253Section 68

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 80/Chd/2023 िनधा"रण वष" / Assessment Year : 2019-20 Shri Sanjeev Kumar Goyal बनाम The DCIT Usha Garg Complex, Anaj Mandi, Central Circle-2, Fatehabad-125050 (Haryana) Ludhiana "ायी लेखा सं./PAN NO: ACTPK9201E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate and Shri Rishaba Marwah…

RAJIV KUMAR GOYAL,DHURI vs. DCIT, CC-2, LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 79/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh22 May 2024AY 2019-20

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By Order Of The Ld. Cit(A) Dated 03/02/2023 In Appeal No. 10850/2018-19/It/Cit(A)-5/Ldh/2021-22 For A.Y. 2019-20 Under Section 250(6) Of The Income Tax Act, 1961 Which Was Dismissed. Therefore The Present Second Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against The Aforesaid Order Dt. 03/02/2023 Which Is Hereiafter Referred To As The Impugned Order. Factual Matrix 3. The Assessee Had For The Relevant Year I.E; A.Y. 2019-20 Was Also Engaged In The Same Business I.E; Manufacturing Of Pvc Pipes & Had Filed

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishaba Marwaha, C.AFor Respondent: Shri Dharamvir, JCIT, Sr. D.R

Section 133ASection 139(1)Section 250(6)Section 253

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JUDICIAL MEMBER आयकर अपील सं./ ITA NO. 79/Chd/2023 िनधा"रण वष" / Assessment Year : 2019-20 Rajiv Kumar Goyal बनाम The DCIT Rajiv Plastics,M.K. Road, Central Circle-2 Dhuri (Sangrur) Ludhiana "ायी लेखा सं./PAN NO: ACJPK6710C अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate and Shri Rishaba Marwaha, C.A राज"…

RAJENDER KUMAR ANAND,GURGAON vs. ITO, WARD- 3(4), GURGAON

In the result, the appeal filed by the Assessee stands allowed

ITA 4305/DEL/2018[2014-15]Status: DisposedITAT Delhi25 May 2022AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri N.K. Choudhryassessment Year: 2014-15

For Appellant: Sh. Vinod Kumar, CAFor Respondent: Ms.Kajal Singh, Sr. DR

Section 250(6)Section 44ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DLEHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2014-15 Rajender Kumar Anand, vs. Income-tax Officer, 106, H Block, South City-2, Ward 3(4), Gurgaon. Gurgaon. PAN : ACEPA6134F (Appellant) (Respondent) Appellant by : Sh. Vinod Kumar, CA Respondent by : Ms.Kajal Singh, Sr. DR Date of hearing : 21.04.2022 Date of order : 25.05.2022 ORDER PER: N.K. CHOUDHRY, J.M. This appeal has been preferred by the Assessee against the order dated 22.03.2018, impugned herein, passed by the learned Commis…