CIT v. Paramjit Kaur

INCOME TAX OFFICER WARD 7.2.1 AHMEDABAD, AHMEDABAD vs. RAGHAVBHAI GORDHANBHAI NAROLA, AHMEDABAD

Appeals of the Revenue are hereby dismissed, whereas, all the Cross Objections filed by the assessee are hereby allowed

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

…med up by the hon'ble Supreme Court in the case of "Income Tax Officer v Lakhmani Mewaldas" (1976) 103 ITR 437. Reliance in this respect can also be placed on the decision of the Hon'ble Punjab & Haryana High Court in the case of 'CIT vs Paramjit Kaur' (2008) 311 ITR 38 (P&H), wherein, making identical observations, the Hon'ble High Court has held ITA Nos.1266 to 1268/Ahd/2025 (By Revenue) & CO Nos.55 to 57/Ahd/2025 (By Assessee) ITO vs. Raghavbhai Gordhanbhai Narola Asst.Years : 2013-14, 2015-16 & 2016-17 12 that in the absence of sufficient material to form satisfaction of the Assessing Officer that income o…

INCOME TAX OFFICER WARD 7.2.1 AHMEDABAD, AHMEDABAD vs. RAGHAVBHAI GORDHANBHAI NAROLA, AHMEDABAD

Appeals of the Revenue are hereby dismissed, whereas, all the Cross Objections filed by the assessee are hereby allowed

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

…med up by the hon'ble Supreme Court in the case of "Income Tax Officer v Lakhmani Mewaldas" (1976) 103 ITR 437. Reliance in this respect can also be placed on the decision of the Hon'ble Punjab & Haryana High Court in the case of 'CIT vs Paramjit Kaur' (2008) 311 ITR 38 (P&H), wherein, making identical observations, the Hon'ble High Court has held ITA Nos.1266 to 1268/Ahd/2025 (By Revenue) & CO Nos.55 to 57/Ahd/2025 (By Assessee) ITO vs. Raghavbhai Gordhanbhai Narola Asst.Years : 2013-14, 2015-16 & 2016-17 12 that in the absence of sufficient material to form satisfaction of the Assessing Officer that income o…

INCOME TAX OFFICER, WARD 7.2.1, AHMEDABAD vs. RAGHAVBHAI GORDHANBHAI NAROLA, AHMEDABAD

Appeals of the Revenue are hereby dismissed, whereas, all the Cross Objections filed by the assessee are hereby allowed

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

…med up by the hon'ble Supreme Court in the case of "Income Tax Officer v Lakhmani Mewaldas" (1976) 103 ITR 437. Reliance in this respect can also be placed on the decision of the Hon'ble Punjab & Haryana High Court in the case of 'CIT vs Paramjit Kaur' (2008) 311 ITR 38 (P&H), wherein, making identical observations, the Hon'ble High Court has held ITA Nos.1266 to 1268/Ahd/2025 (By Revenue) & CO Nos.55 to 57/Ahd/2025 (By Assessee) ITO vs. Raghavbhai Gordhanbhai Narola Asst.Years : 2013-14, 2015-16 & 2016-17 12 that in the absence of sufficient material to form satisfaction of the Assessing Officer that income o…

ARCOY INDUSTRIES (INDIA) PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, all the captioned four appeals of the assessee are hereby allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

…med up by the hon'ble Supreme Court in the case of "Income Tax Officer v Lakhmani Mewaldas" (1976) 103 ITR 437. Reliance in this respect can also be placed on the decision of the Hon'ble Punjab & Haryana High Court in the case of 'CIT vs Paramjit Kaur' (2008) 311 ITR 38 (P&H), wherein, making identical observations, the Hon'ble High Court has held that in the absence of sufficient material to form satisfaction of the Assessing Officer that income of the assessee had escaped assessment, the issuance of notices u/s 148 of the Act was not valid. Similar view has been taken by the Hon’ble Gujarat High Court in the ca…

ARCOY INDUSTRIES (INDIA) PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, all the captioned four appeals of the assessee are hereby\nallowed

…by the\nhon'ble Supreme Court in the case of \"Income Tax Officer v Lakhmani\nMewaldas\" (1976) 103 ITR 437. Reliance in this respect can also be placed on\nthe decision of the Hon'ble Punjab & Haryana High Court in the case of 'CIT\nvs Paramjit Kaur' (2008) 311 ITR 38 (P&H), wherein, making identical\nobservations, the Hon'ble High Court has held that in the absence of sufficient\nmaterial to form satisfaction of the Assessing Officer that income of the\nassessee had escaped assessment, the issuance of notices u/s 148 of the Act was\nnot valid. Similar view has been taken by the Hon'ble Gujarat High Court in\nt…

ARCOY INDUSTRIES (INDIA) PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, all the captioned four appeals of the assessee are hereby allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

…med up by the hon'ble Supreme Court in the case of "Income Tax Officer v Lakhmani Mewaldas" (1976) 103 ITR 437. Reliance in this respect can also be placed on the decision of the Hon'ble Punjab & Haryana High Court in the case of 'CIT vs Paramjit Kaur' (2008) 311 ITR 38 (P&H), wherein, making identical observations, the Hon'ble High Court has held that in the absence of sufficient material to form satisfaction of the Assessing Officer that income of the assessee had escaped assessment, the issuance of notices u/s 148 of the Act was not valid. Similar view has been taken by the Hon’ble Gujarat High Court in the ca…

ARCOY INDUSTRIES (INDIA) PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, all the captioned four appeals of the assessee are hereby allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

…med up by the hon'ble Supreme Court in the case of "Income Tax Officer v Lakhmani Mewaldas" (1976) 103 ITR 437. Reliance in this respect can also be placed on the decision of the Hon'ble Punjab & Haryana High Court in the case of 'CIT vs Paramjit Kaur' (2008) 311 ITR 38 (P&H), wherein, making identical observations, the Hon'ble High Court has held that in the absence of sufficient material to form satisfaction of the Assessing Officer that income of the assessee had escaped assessment, the issuance of notices u/s 148 of the Act was not valid. Similar view has been taken by the Hon’ble Gujarat High Court in the ca…

INCOME TAX OFFICER WARD-3(3)(2), AHMEDABAD, AHMEDABAD vs. KAPIL ARUN AGRAWAL, AHMEDABAD

In the result, appeal of the Revenue stands dismissed

Bench: Shri Sanjay Garg & Smt. Annapurna Guptaआयकर अपील सं /Ita No.672/Ahd/2025 िनधा"रण वष" /Assessment Year : 2015-16 Income Tax Officer Kapil Arun Agrawal बनाम/ Ward-3(3)(2) B-130 Pushp Industrial Park V/S. Ahmedabad Near Shital Cinema, Gomtipur Rakhial Ahmeabad – 390 021 "थायी लेखा सं./Pan: Agupa 1914 H (अपीलाथ)/ Appellant) (*+ यथ)/ Respondent) Assessee By : Ms. Urvashi Sodhan, Ar Revenue By : Shri Ravindra, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 28/08/2025 घोषणा की तारीख /Date Of Pronouncement: 04/09/2025 आदेश/O R D E R Per Sanjay Garg:

…up by the Hon’ble Supreme Court in the case of “Income Tax Officer vs. Lakhmani Mewaldas” (1976) 103 ITR 437. Reliance in this respect can also be placed on the decision of the Hon'ble Punjab & Haryana High Court in the case of 'CIT vs. Paramjit Kaur' (2008) 311 ITR 38 (P&H), wherein, making identical observations, the Hon'ble High Court has held that in the absence of sufficient material to form satisfaction of the Assessing Officer that income of the assessee had escaped assessment, the issuance of notices u/s. 148 of the Act was not valid. In view of this, the reopening of the assessment in this case was bad…

INCOME TAX OFFICER, WARD-2(1)(2), AAYAKAR BHAVAN VEJALPUR vs. VIPUL JAGDISHBHAI PATEL(HUF), NARANPURA AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed and CO filed by the assessee is allowed

Bench: Smt. Annapurna Guptaआयकर अपील सं./I.T.A. No. 1324/Ahd/2025 A/W. Cross Objection No. 59/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2012-13) बनाम/ Income Tax Officer Vipul Jagdishbhai Patel Ward-2(1)(2), Ahmedabad (Huf) Vs. A-302, Aryan-2, Nr. Kabir School, B/H. St. Xaviers School, Naranpura, Ahmedabad, Gujarat - 380013 & Vipul Jagdishbhai Patel Income Tax Officer (Huf) Ward-2(1)(2), A-302, Aryan-2, Nr. Kabir Ahmedabad School, B/H. St. Xaviers School, Naranpura, Ahmedabad, Gujarat - 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaghv7848P (Appellant / Cross Objector) .. (Respondent) Assessee By : Shri Kirit P Shah, A.R. Revenue By : Shri Nitin Kulkarni, Sr. Dr Date Of Hearing 19/08/2025 Date Of Pronouncement 27/08/2025 O R D E R The Present Appeal Of The Revenue & Cross Objection Of The Assessee Are Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), Addl/Jcit (A)-1, Siliguri (Hereinafter Referred To As “Cit(A)”), Dated 30.03.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As The “Act”) & Relate To Assessment Year (A.Y.) 2012-13. Ita No. 1324/Ahd/2025 A/W. Co No. 59/Ahd/2025 [Vipul Jagdishbhai Patel (Huf)] A.Y. 2012-13 - 2 – 2. The Appeal Of The Assessee Is Delayed For Filing By 16 Days. The Ao Has Explained The Cause Of Delay As Being Preoccupied In Pressing Matters Including Time Barring Matters, High Court Matters & Others. Considering The Smallness Of The Delay, We Consider It Fit To Condone The Delay. Order Was Pronounced In The Open Court.

…ing his own mind. Assessing Officer had not examined and corroborated the information received from the investigation wing before recording his own satisfaction of escaped income and initiating reassessment proceedings. [Smt. Paramjit Kaur vs. CIT, Jalandhar [311 ITR 38 (Punjab & Haryana HC)] ITA No. 1324/Ahd/2025 A/w. CO No. 59/Ahd/2025 [Vipul Jagdishbhai Patel (HUF)] A.Y. 2012-13 - 8 – (e) The A.O erred in forming the belief that there is escapement of income on the ground that the appellant had received accommodation entry of Rs. 6,53,712/- in HDFC Bank account no 00060340017268 through entry provider Jignes…

HANSABEN GIRISHBHAI SHAH,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

The appeal of the assessee stands allowed on this legal ground

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1279/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 Hansaben Girishbhai Shah The Dy.Cit बनाम/ 139, V.R. Shah Smruti Circle-2(1)(1) V/S. Shikshan Mandir Ahmedabad – 380 015 Opp. Yogeshwar Nagar Society Nr. Dharnidhar Derasar Vasna Ahmedabad – 380 007 "थायी लेखा सं./Pan: Aajpd 7188 H (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Jaimin Shah, Ar Revenue By : Shri Abhijit Sr.Dr सुनवाई की तारीख/Date Of Hearing : 20/08/2025 घोषणा की तारीख /Date Of Pronouncement: 26/08/2025 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 27/03/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2017-2018. Hansaben Girishbhai Shah Vs. Dy.Cit, Cir-2(1)(1) Asst.Yeaar 2017-18

…up by the Hon’ble Supreme Court in the case of “Income Tax Officer vs. Lakhmani Mewaldas” (1976) 103 ITR 437. Reliance in this respect can also be placed on the decision of the Hon'ble Punjab & Haryana High Court in the case of 'CIT vs. Paramjit Kaur' (2008) 311 ITR 38 (P&H), wherein, making identical observations, the Hon'ble High Court has held that in the absence of sufficient material to form satisfaction of the Assessing Officer that income of the assessee had escaped assessment, the issuance of notices u/s. 148 of the Act was not valid. 6.2. The facts on the file reveal that there was not any specific inf…