CIT v. Paramjit Kaur

311 ITR 38High Court2008#1024 most cited

What is CIT v. Paramjit Kaur authority for?

An Assessing Officer must have 'reasons to believe,' not just 'reasons to suspect,' that income has escaped assessment before initiating reassessment proceedings. The AO must apply independent mind to the information and record own satisfaction, rather than acting mechanically or on borrowed satisfaction.

106

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Paramjit Kaur · 311 ITR 38 · Section 147 · Section 148 · reasons to believe · reasons to suspect · escapement of income · non-application of mind · borrowed satisfaction · independent satisfaction of AO · reassessment proceedings · initiation of reassessment

Sections most often in play

Section 147Section 148Section 143(3)Section 151Section 250Section 145(3)Section 1961Section 40A(3)

Issues it is cited on

section 2(40)live linkborrowed satisfactionbogus share capitalmaterial facts necessary for assessmentbogus ltcgescapement of incomefull and true disclosurebogus long term capital gainnon application of mindreason to believemere change of opinion

Judgments citing CIT v. Paramjit Kaur

Harsh Comtrade Pvt Ltd, Surat vs. Income Tax Officer, Ward 5(4), Kolkata

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 225/KOL/2024[2012-13]Status: DisposedITAT Kolkata01 Jul 2025AY 2012-13

Bench: Shri George Mathanआयकर अपील सं/Ita No.225/Kol/2024 (नििाारण वर्ा / Assessment Year :2012-2013) Harsh Comtrade Private Limited, Vs Ito, Ward-5(4), Kolkata 1/A, Stuti Apartment, Near Ashok Panhouse, City Light, Surat, Gujarat Pan No. :Aabcg 8847 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Mehul Shah, Ar नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Shri S.B. Chakraborthy, Addl. Cit-Sr.Dr सुनवाई की तारीख / Date Of Hearing : 01/07/2025 घोषणा की तारीख/Date Of Pronouncement : 01/07/2025 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 28.12.2023, Passed In Din & Order No.Itba/Nfac/S/250/2023-24/1059161646(1) For The Assessment Year 2012-2013. 2. Shri Mehul Shah, Ld. Ar Appeared On Behalf Of The Assessee & Shri S.B.Chakraborthy, Ld.Sr. Dr Appeared On Behalf Of The Revenue. 3. At The Time Of Hearing, Ld. Ar Submitted That He Has Filed Written Submissions Before The Tribunal Which Has Been Placed In The Paper Book At Pages 90 To 104 Which Reads As Follows :- Before Income Tax Appellate Tribunal, Kolkata - 'Smc' Bench In The Case Of Harsh Comtrade Pvt. Ltd Sub: Written Submission For A.Y. 2012-13 Ref: Assessee'S Appeal No. 225/Kol/2024 Date Of Hearing: 21.08.2024 May It Please To Your Honour 1. In This Case, The Case Is Re-Opened On The Basis Of Reasons For Reopening Recorded On 23.03.2018. The Same Is Reproduced

For Respondent: Shri S.B. Chakraborthy, Addl. CIT-Sr.DR
Section 148

…e of 'PCIT Vs. Meenakshi Overseas Ltd.' reported in 395 ITR 677 (Del.) and in the case of 'CIT vs. Atul Jain' reported in [2008] 299 ITR 383 (Delhi), further of the Hon'ble Punjab and Haryana High Court in the case of 'CIT vs. Paramjit Kaur reported in (2009) 311 ITR 38 (P&H)." 15. There is one more dimension to our main limb of argument. It is pertinent to note that the reason for re-opening talks about income escaping assessment of Rs. 20,00,000/- which the Assessing Officer has assumed to be undisclosed. However, he has made addition on the basis of entry in the bank account amounting to Rs. 36,00,000/- which…

Mandeep Singh S/O Sh. Narinder Singh Village and Post Office Tarmala Malout District Muktsar, Muktsar vs. The Income Tax Officer Ward 2(5) Muktsar Jao Income Tax Officer Ward 2(2) Muktsar, Muktsar

In the result appeal of the assessee is allowed

ITA 645/ASR/2024[2012-2013]Status: DisposedITAT Amritsar30 Jun 2025AY 2012-2013

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

Section 131Section 133(6)Section 147Section 148Section 151Section 250Section 282Section 69A

…Wing of the Income Tax Department during assessment proceedings. But the fact remains that the AO did not have any material or was having wrong material to suggest that income of the assessee had escaped assessment.” iv) CIT vs Paramjit Kaur as reported in 311 ITR 38 (P& H HC) v) CIT vs Meenakshi Overseas Ltd. as reported in 395 ITR 677 vi) PCIT vs G G Pharma India Ltd. as reported in 384 ITR 147 vii) Smt Geeta Garg vs CIT as reported in 51 IT Rep 215 P& H HC viii) M/s Supertech Forgings (India) Pvt Ltd. vs DCIT in ITA No. 563/Asr/2018 order dated 25.08.2021. Further the appeal of the department has even…

Dinesh Garg (HUF), Valsad vs. Asst. Commissioner of Income Tax, Central Circle-1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 397/SRT/2024[2019-20]Status: DisposedITAT Surat19 Jun 2025AY 2019-20

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…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. In view of the above discussion, the re-opening of the assessment in th…

Dinesh Garg(HUF), Valsad vs. Asst. Commissioner of Income Tax, Central Circle-1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 395/SRT/2024[2017-18]Status: DisposedITAT Surat19 Jun 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…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. In view of the above discussion, the re-opening of the assessment in th…

Lalit Garg (HUF), Mumbai vs. Asstt. Commissioner of Income Tax, Central Circle-1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 394/SRT/2024[2016-17]Status: DisposedITAT Surat19 Jun 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…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. In view of the above discussion, the re-opening of the assessment in th…

Lalit Garg (HUF)Q, Mumbai vs. Income Tax Officer, Ward-5, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 393/SRT/2024[2012-13]Status: DisposedITAT Surat19 Jun 2025AY 2012-13

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…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. In view of the above discussion, the re-opening of the assessment in th…

Lalit Garg (HUF), Mumbai vs. Income Tax Officer, Ward-5, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 392/SRT/2024[2011-12]Status: DisposedITAT Surat19 Jun 2025AY 2011-12

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…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. In view of the above discussion, the re-opening of the assessment in th…

Assistant Commissioner of Income Tax, Vapi vs. Lalit Garg (HUF), Mumbai

Accordingly. These appeals are treated as partly allowed

ITA 868/SRT/2023[2012-13]Status: DisposedITAT Surat19 Jun 2025AY 2012-13

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…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. In view of the above discussion, the re-opening of the assessment in th…

Dinesh Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Central Circle-1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 681/SRT/2023[2016-17]Status: DisposedITAT Surat19 Jun 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…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. In view of the above discussion, the re-opening of the assessment in th…

Dinesh Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Central Circle -1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 680/SRT/2023[2015-16]Status: DisposedITAT Surat19 Jun 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…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. In view of the above discussion, the re-opening of the assessment in th…

Dinesh Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Circle Central - 1L, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 679/SRT/2023[2014-15]Status: DisposedITAT Surat19 Jun 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…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. In view of the above discussion, the re-opening of the assessment in th…

Dinesh Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Central Circle -1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 678/SRT/2023[2013-14]Status: DisposedITAT Surat19 Jun 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…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. In view of the above discussion, the re-opening of the assessment in th…

Lalit Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Central Circle -1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 677/SRT/2023[2015-16]Status: DisposedITAT Surat19 Jun 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…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. In view of the above discussion, the re-opening of the assessment in th…

Lalit Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Central Circle -1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 676/SRT/2023[2014-15]Status: DisposedITAT Surat19 Jun 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…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. In view of the above discussion, the re-opening of the assessment in th…

Lalit Garg (HUF), Vapi vs. Assistant Commissioner of Income Tax, Central Circle - 1, Vapi

Accordingly. These appeals are treated as partly allowed

ITA 675/SRT/2023[2013-14]Status: DisposedITAT Surat19 Jun 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By :

For Respondent: Shri Ravi Kant Gupta, CIT (DR) with Shri Mukesh Jain, Sr.DR
Section 145(3)Section 147Section 148Section 40A(3)Section 690

…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. In view of the above discussion, the re-opening of the assessment in th…

DCIT, New Delhi vs. M/S Sahara India Mass Communication Ltd., Mumbai

In the result, the appeal of the revenue stands dismissed as above

ITA 3130/DEL/2011[2003-04]Status: DisposedITAT Delhi30 May 2025AY 2003-04

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3130/Del./2011, A.Y. 2003-04 Deputy Commissioner of M/s. Sahara One Media & Income Tax, Entertainment Ltd. Central Circle-6, Vs. (Formerly known as Sahara ARA Centre, India Mass Communication Jhandewalan Extn., Ltd.), Sahara India Point, New Delhi CST 40-44, S V Road, Goregaon, Mumbai. PAN: AAACP3047R (Appellant) (Respondent) Appellant by Mr. Javed Akhtar, CIT(DR) Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Kunal Pandey, CA Date of Hearing 04/03/2…

Laxmidhan Tradelink Pvt. Ltd., Kolkata vs. ITO, Ward-2(2), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1428/KOL/2023[2011-12]Status: DisposedITAT Kolkata23 May 2025AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 11Section 147Section 148Section 250Section 68

…d vs. Anupam Kapoor [2008] 166 Taxman 178 (Punjab & Haryana)/[2008] 299 ITR 179 (Punjab & Haryana)/[2007] 212 CTR 491 (Punjab & Haryana)[01-02-2007] v) Commissioner of Income-tax, Jalandhar vs. Smt. Paramjit Kaur [2008] 168 Taxman 39 (Punjab & Haryana)/[2009] 311 ITR 38 (Punjab & Haryana)[06- 08-2007] vi) Commissioner of Income-tax vs. Shiv Shakti Flour Mills P. Ltd. [2010] 327 ITR 430 (Gauhati)[15-09-2009] vii) Anil Kumar Bhandari vs. Joint Commissioner of Income-tax [2008] 171 Taxman 428 (Calcutta)/[2007] 294 ITR 222 (Calcutta)/[2007] 212 CTR 439 (Calcutta)[13-11-2006] viii) Commissioner of Income-tax vs. Shiv…

Jigneshkumar Jivrajbhai Patel, Ahmedabad vs. National Faceless Assessment Centre (NFAC), Delhi Present Jurisdiction the ITO, Ward-7(2)(1), Ahmedabad

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

ITA 1624/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad20 May 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha1. आयकर अपील सं /Ita No.1622/Ahd/2024 – Asst.Year 2013-14 2. आयकर अपील सं /Ita No.1623/Ahd/2024 – Asst.Year 2015-16 3. आयकर अपील सं /Ita No.1624/Ahd/2024 – Asst.Year 2016-17

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Amit Pratap Singh, Sr.DR
Section 143(1)(a)Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण,अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member 1. आयकर अपील सं /ITA No.1622/Ahd/2024 – Asst.Year 2013-14 2. आयकर अपील सं /ITA No.1623/Ahd/2024 – Asst.Year 2015-16 3. आयकर अपील सं /ITA No.1624/Ahd/2024 – Asst.Year 2016-17 Jigneshkumar Jivrajbhai Patel National Faceless Assessment बनाम/ A-61, Vasudev Park Centre, Delhi. v/s. Bapasitaram Chowk Present Jurisdiction : Parshwanath Township The ITO N…

Jigneshkumar Jivrajbhai Patel, Ahmedabad vs. National Faceless Assessment Centre(NFAC), Delhi Present Jurisdiction the ITO, Ward-7(2)(1), Ahmedabad

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

ITA 1623/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad20 May 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha1. आयकर अपील सं /Ita No.1622/Ahd/2024 – Asst.Year 2013-14 2. आयकर अपील सं /Ita No.1623/Ahd/2024 – Asst.Year 2015-16 3. आयकर अपील सं /Ita No.1624/Ahd/2024 – Asst.Year 2016-17

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Amit Pratap Singh, Sr.DR
Section 143(1)(a)Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण,अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member 1. आयकर अपील सं /ITA No.1622/Ahd/2024 – Asst.Year 2013-14 2. आयकर अपील सं /ITA No.1623/Ahd/2024 – Asst.Year 2015-16 3. आयकर अपील सं /ITA No.1624/Ahd/2024 – Asst.Year 2016-17 Jigneshkumar Jivrajbhai Patel National Faceless Assessment बनाम/ A-61, Vasudev Park Centre, Delhi. v/s. Bapasitaram Chowk Present Jurisdiction : Parshwanath Township The ITO N…

Jigneshkumar Jivrajbhai Patel, Ahmedabad vs. National Faceless Assessment Centre, Delhi Present Jurisdiction : the ITO, Ward-7(2)1), Ahmedabad

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

ITA 1622/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad20 May 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha1. आयकर अपील सं /Ita No.1622/Ahd/2024 – Asst.Year 2013-14 2. आयकर अपील सं /Ita No.1623/Ahd/2024 – Asst.Year 2015-16 3. आयकर अपील सं /Ita No.1624/Ahd/2024 – Asst.Year 2016-17

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Amit Pratap Singh, Sr.DR
Section 143(1)(a)Section 148Section 148ASection 250

…आयकर अपीलीय अिधकरण,अहमदाबाद "ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member 1. आयकर अपील सं /ITA No.1622/Ahd/2024 – Asst.Year 2013-14 2. आयकर अपील सं /ITA No.1623/Ahd/2024 – Asst.Year 2015-16 3. आयकर अपील सं /ITA No.1624/Ahd/2024 – Asst.Year 2016-17 Jigneshkumar Jivrajbhai Patel National Faceless Assessment बनाम/ A-61, Vasudev Park Centre, Delhi. v/s. Bapasitaram Chowk Present Jurisdiction : Parshwanath Township The ITO N…