CIT v. Kabul Charwala

Shri Pravinbhai Ravjibhai Desai, Nadiad vs. The Income Tax Officer, Ward-5, Nadiad

In the result, appeal IT(SS)A 115 to 116/Ahd/2014 of the assessee are allowed and appeal IT(SS)A 117/Ahd/2014 is dismissed

…lso placed reliance on the decision of Jurisdictional High Court in the case of Pr. CIT vs. Saumya Construction Pvt. Ltd. (2017) 81 taxman.com 292 (Guj) dated 14th March, 2016. The ld. counsel has also placed reliance on the decision of CIT vs. Kabul Charwala 380 ITR 183 (Del). On the other hand, ld. departmental representative has referred the judicial pronouncement in the case of CIT vs. S. Ajit Kr. (2018) 93 taxman.com 294 (SC) order dated 2nd May, 2018. The ld. departmental representative has also placed reliance on the decision of Hon’ble Supreme Court in the case of Commissioner of Customs (Import) Vs. Dali…

Shri Nitinbhai Tulsidas Chottani, Ahmedabad vs. The Dy. CIT, Central Circle-1(3), Ahmedabad

In the result, both the appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.1562 & 1563/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2008-09 & 2010-11

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1562 and 1563/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2008-09 and 2010-11 Shri Nitinbhai Tulsidas Chottani Vs. DCIT, Cent.Cir.1(3) Ahmedabad. D-21, Galaxy Tower Nr.TGB, Bodakdev Ahmedabad. PAN : AFAPC 0925 R अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri P.M. Mehta, AR with Shri Biren Shah Revenue by : Shri S.K. Dev, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 31/01/2019 घोषणा क" तार"ख /Date…

Shri Nitinbhai Tulsidas Chottani, Ahmedabad vs. The Dy. CIT, Central Circle-1(3), Ahmedabad

In the result, both the appeals of the assessee are allowed

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.1562 & 1563/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2008-09 & 2010-11

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1562 and 1563/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2008-09 and 2010-11 Shri Nitinbhai Tulsidas Chottani Vs. DCIT, Cent.Cir.1(3) Ahmedabad. D-21, Galaxy Tower Nr.TGB, Bodakdev Ahmedabad. PAN : AFAPC 0925 R अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri P.M. Mehta, AR with Shri Biren Shah Revenue by : Shri S.K. Dev, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 31/01/2019 घोषणा क" तार"ख /Date…

Smt. Bhartiben Prahladbhai Sewani, Ahmedabad vs. The Dy.Commissioner of Income Tax, Circle-1(3), Ahmedabad

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1734/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2008-2009

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1734/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2008-2009 Smt. Bharatiben Prahladbhai Vs. DCIT, Cent.Cir.1(3) Ahmedabad. Sewani 45, Ashwamegh Bungalow-3 Nr. Someshwar Derasar Satellite Road Ahmedabad 380 015. PAN : ACSPS 6476 L अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri Biren Shah, AR Revenue by : Shri Ranjan Kumar Singh, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 09/01/2019 घोषणा क" तार"ख…