CIT v. Sukhini P. Modi

PRAVINBHAI JETHABHAI PATEL,KHEDA vs. THE ITO, WARD-5, NADIAD

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalpravinbhai Jethabhai Patel, Income Tax Officer, Vs. Teen Khadki, Nr. Bar Ni Khadki, Ward-5, Village-Nar, Tal. Petlad, Nandiad. Kheda-388150. [Pan :Biqpp9029 K] (Appellant) .. (Respondent) Appellant By : Shri Jamin Shah, Ar Respondent By: Shri Bp Makwana, Sr. Dr Date Of Hearing 16.07.2025 Date Of Pronouncement 31.07.2025 O R D E R Per Dr. B.R.R. Kumar, Vice-:- This Appeal Has Been Filed By The Assessee Against The Order Dated 21.11.2024, Passed By The Ld. Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (Hereinafter Referred To As "Cit(A)" For Short), U/S 250 Of The Income-Tax Act, 1961, (Hereinafter Referred To As "The Act" For Short) For The Assessment Year 2011-12. 2. The Assessee Has Raised The Following Grounds Of Appeal :

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Pravinbhai Jethabhai Patel, Income Tax Officer, Vs. Teen Khadki, Nr. Bar Ni KhadKi, Ward-5, Village-Nar, Tal. Petlad, Nandiad. Kheda-388150. [PAN :BIQPP9029 K] (Appellant) .. (Respondent) Appellant by : Shri Jamin Shah, AR Respondent by: Shri BP Makwana, Sr. DR Date of Hearing 16.07.2025 Date of Pronouncement 31.07.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the assessee against the order dated 21.11.2024, passed by the Ld. Commis…

ASLAM FAZLUREHMAN KAGDI,AHMEDABAD vs. THE PR. CIT-1, AHMEDABAD

In the result, appeal filed by the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2015-16

…43(2) of the Act nor can it cure the defect of notice under Section 143(2) of the Act which is jurisdictional notice. The Ld. AR relied upon the following decisions:- 1) CIT vs. Bharat G. Patel (2014) 43 taxmann.com 90 (Guj) 2) CIT vs. Sukhini P. Modi (2014) 367 ITR 682 (Guj) 3) PCIT vs. Silver Line (2016) 383 ITR 455 (Del) 4) CIT vs. Amit K. Jain (2016) 388 ITR 113 (Guj) 6. The Ld. AR further submitted that the acquisition of jurisdiction to conduct scrutiny is based on issuance of valid notice under Section 143(2) of the Act. The acquisition of jurisdiction to conduct Limited Scrutiny is based on the issues i…

CHANDRAKANT GORDHANBHAI PATEL HUF ,DABHOI vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-1(3), VADODARA, VADODARA

In the result, appeal of the assessee in ITA no

Bench: The Final Hearing Of This Appeal Petition…”

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Ramit Kochar, Accountant Member Assessment Year 2012-13 Shri Chandrakant The D.C.I.T, Gordhanbhai Patel Circle-1(3), HUF, Aayakar Bhavan, At Bhikhankui, v. Race Course, PO Dabhoi, Vadodara- Dabhoi-391110 390007 , Gujarat District Vadodra, Gujarat. PAN:AADHC6657E (Respondent) (Appellant) Assessee by: None(Written Submission filed by the assessee) Revenue by: Shri Sanjay Jain, Sr. D.R. Date of hearing : 10-07-2024 Date of pronouncement : 31-07-2024 आदेश/ORDER This appeal in ITA No.485/Ahd/2024 for assessment year 2012-13 filed by the assessee w…

SHRI MAHESH P. GANDHI,AHMEDABAD vs. THE ACIT., CIRCLE-10,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita Nos.1022 To 1025/Ahd/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 To 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5Th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad.

…view expressed in certain decisions referred to earlier in this judgment which take a contrary view." (p. 452)” 13.6 We also find support and guidance from the judgment of Hon’ble Gujarat High Court in the case of ITO versus Smt. Sukhini P. Modi. Reported in 367 ITR 682 wherein it was held as under: “8. The apex court in the case of Asstt. CIT v. Hotel Blue Moon [2010] 321 ITR 362/188 Taxman 113 has considered the very issue. The apex court held that the Assessing Officer has to necessarily follow the provisions of section 142 and sub-sections (2) and (3) of section 143. It did not accept the submission of the R…

SHRI RAOOF R DHANANI,,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX,CIRCLE-1(2),, BARODA

In the result, appeal of the assessee is allowed on jurisdiction

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2011-12 Shri Raoof R. Dhanani, The ACIT, 281, 28th Floor, Kalpatur Circle-1(2), Heights, Dr. A.R. Nair Vs Baroda Road, Agripada, (Respondent) Mumbai-400011 PAN: ACTPD1157A (Appellant) Assessee by: Shri Sakar Sharma, A.R. Revenue by: Shri James Kurian, CIT-D.R. Date of hearing : 26-07-2022 Date of pronouncement : 19-10-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld…

CHIRAG ISHWARBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-7(2)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

…view expressed in certain decisions referred to earlier in this judgment which take a contrary view." (p. 452)” 9.6 We also find support and guidance from the judgment of Hon’ble Gujarat High Court in the case of ITO versus Smt. Sukhini P. Modi. Reported in 367 ITR 682 wherein it was held as under: “8. The apex court in the case of Asstt. CIT v. Hotel Blue Moon [2010] 321 ITR 362/188 Taxman 113 has considered the very issue. The apex court held that the Assessing Officer has to necessarily follow the provisions of section 142 and sub-sections (2) and (3) of section 143. It did not accept the submission of the R…

CHIRAG ISHWARBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-3(3)(6), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

…view expressed in certain decisions referred to earlier in this judgment which take a contrary view." (p. 452)” 9.6 We also find support and guidance from the judgment of Hon’ble Gujarat High Court in the case of ITO versus Smt. Sukhini P. Modi. Reported in 367 ITR 682 wherein it was held as under: “8. The apex court in the case of Asstt. CIT v. Hotel Blue Moon [2010] 321 ITR 362/188 Taxman 113 has considered the very issue. The apex court held that the Assessing Officer has to necessarily follow the provisions of section 142 and sub-sections (2) and (3) of section 143. It did not accept the submission of the R…

THE DCIT, CIRCLE-4(1)(1),, AHMEDABAD vs. SPECIFIC CERAMIC LTD.,, GANDHINAGAR

In the result the appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 121/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T., M/S. Specific Ceramics Ltd., Circle-4(1)(1), Vs. C 601-602, Part-C, Ahmedabad. Tower Indraprasth Complex, Thaltej Road, Ahmedabad.

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ B’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 121/AHD/2019 िनधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T., M/s. Specific Ceramics Ltd., Circle-4(1)(1), Vs. C 601-602, Part-C, Ahmedabad. Tower Indraprasth Complex, Thaltej Road, Ahmedabad. PAN: AACCS1413N (Applicant) (Respondent) Revenue by : Shri R.R. Makwana, Sr.D.R Assessee by : Shri M.S. Chhajad, A.R सुनवाई क" तारीख/Date of Hearing : 08/06/2021 घोषणा क" तारी…

PREKSHA TEXTILE PVT. LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(1)(4),, AHMEDABAD

In the result, assessee’s appeal is allowed

Bench: Shri Amarjit Singh & Ms. Madhumita Roy

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL COURT] BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 1793/Ahd/2019 (Assessment Year: 2010-11) Preksha Textiles Pvt. Ltd. Vs. ITO 462/3, Opp. Patel Market, Ward-3(1)(4), Sakar Bazar, Ahmedabad- Ahmedabad 380002 [PAN No. AAA CP6 762 H] (Appellant) .. (Respondent) Appellant by : Shri S. N. Soparkar, Sr. ADV. Respondent by : Shri Vidhyut Trivedi, Sr. D.R. Date of Hearing 13.10.2020 15.10.2020 Date of Pronouncement O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the…

AMRUTBHAI G PRAJAPATI,AHMEDABAD vs. ITO, WARD-1, MEHSANA

In the result, the appeal filed by the assessee is allowed on preliminary legal ground alone without going into merits of the case

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

…gly. As a consequence, the notice of assessment has to be necessarily issued as mandated under s.143(2) of the Act insofar as the return filed in response to Section 148 of the Act is concerned. The Hon’ble Gujarat High Court in CIT vs. Sukhini P. Modi (2014) 367 ITR 682 (Guj) has taken note of the decision of Hon’ble Supreme Court in ACIT v. Hotel Blue Moon (2010) 321 ITR 362 (SC) and held that reassessment would not be valid without following the procedure prescribed for issuance of notice under s.143(2) of the Act. We prefer to follow the decision rendered by the jurisdictional High Court in preference to the…

SHRI NILESH D. KANKRECHA,,AHMEDABAD vs. THE ITO, WARD-7(1)(4),, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 87-88/Ahd/2018 "नधा"रण वष"/Asstt. Years: 2011-2012 & 2012-13 Shri Nilesh D. Kankrecha, I.T.O, C-89, Vikramaditya Society, Vs. Ward 7(1)(4), Thakkarbapa Nagar, Ahmedabad. Ahmedabad-382350. Pan: Bzkpk7991J

…sion of section 292B of the Act does not rescue the AO from issuing the notice under 143(2) of the Act. 7.1 In holding so we find support and guidance from the judgment of Hon’ble Gujarat High Court in the case of ITO versus Smt. Sukhini P. Modi. Reported in 367 ITR 682 wherein it was held as under: “8. The apex court in the case of Asstt. CIT v. Hotel Blue Moon [2010] 321 ITR 362/188 Taxman 113 has considered the very issue. The apex court held that the Assessing Officer has to necessarily follow the provisions of section 142 and sub- sections (2) and (3) of section 143. It did not accept the submission of the…

THE DY. CIT CENTRAL CIRCLE-1(2),, AHMEDABAD vs. M/S. MANGALALAXMI INDUSTRIES PVT. LTD.,, AHMEDABAD

In the result, Department’s appeal is dismissed and Cross Objections filed by the assessee are dismissed as infructuous

Bench: Shri A.D. Jain & Waseem Ahmedassessment Year: 2010-11

…Pvt. Ltd. (2014) 45 taxmann.com 159 (Guj) Mahi Valley Hotels & Resorts (2006) 287 ITR 360 (Guj) Shri Jai Shiv Shankar Traders (P) Ltd (2015) 64 Taxmann.com 220 (Delhi) Aligarh Auto Centre (Agra ITAT)(2013) 34 taxmann.com 211 (Agra Trib) Sukhini P. Modi (2014) 52 Taxmann.com 50 (uj) Gitsons Engineering Co. (2015) 53 Taxmann.com 108 (Madras) Hotel Blue Moon 321 ITR 362 (SC) 6.1 He further submitted that even section 292BB cannot save the situation in the case of the appellant as section 292BB reads as under :- “Provided that nothing contained in this section shall apply where the assessee has raised such objection…

THE ITO, WARD-5(2)(4),, AHMEDABAD vs. SHRI PARIMAL SURESHBHAI PATEL,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 2366/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2009-10)

…t notice under s.143(2) of the Act was never issued. The learned AR accordingly submitted that in view of series of decisions of various High Courts including the decision of Hon’ble Gujarat High court in the case of CIT vs. Sukhini P. Modi reported at (2014) 367 ITR 682 (Guj.), the impugned assessment order passed under s.144 r.w.s. 147 of the Act in appeal has been rightly quashed by the CIT(A). The learned AR supported its case by the decision of Hon’ble Delhi High Court in the case of Pr.CIT vs. Shri Jai Shiv Shankar Traders Pvt. Ltd. (2015) 64 Taxmann.com 220 (Del.); Sapthagiri Finance & Investments vs. ITO…

THE ACIT, RANGE-1,, AHMEDABAD vs. CLP POWER INDIA PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad, Judicial Memebr

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR आयकर अपील सं./I.T.A. No. 1127/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2006-07) DCIT, बनाम/ CLP Power India Pvt. Circle-1(1)(2), Ahmedabad Ltd., Vs. 6th Floor, Chanakya Building, Off. Ashram Road, Ahmedabad 380009 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACP6900B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri S. K. Dave, Sr. D.R. Shri S. N. Soparkar, A.R. ""यथ" क" ओर से / Respo…