Geetaben Dineshchandra Gupta v. ITO

129 Taxmann.com 346High Court2021#5680 most cited
21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also reported as

441 ITR 698

Sections most often in play

Section 147Section 148Section 68Section 131Section 132Section 133(6)Section 143(3)Section 144

Issues it is cited on

principal chief commissioner of income-taxsubstantive assessmentpeak credit theorylive linkthird party informationsection 131(1)faceless assessment schemesection 120preponderance of probabilityentry operatorsection 2(14)section 151a

Judgments citing Geetaben Dineshchandra Gupta v. ITO

JAYDEV MAHADEV ARYA,LATUR vs. ITO WARD 1, LATUR, LATUR

In the result, all the three appeals filed by the assessee are partly allowed

ITA 1272/PUN/2025[2014-15]Status: DisposedITAT Pune16 Feb 2026AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay D. Kulkarni, Addl.CIT
Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1271 to 1273/PUN/2025 Assessment years : 2013-14 to 2015-16 Jaydev Mahadev Arya ITO, Ward – 1, Latur R 896/1, Mahadev Niwas, Vs. Radhakrishna Nagar, Old Ausa Road, Latur – 413512 PAN: AJCPA5922G (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri Ajay D. Kulkarni, Addl.CIT Date of hearing : 04-12-2025 Date of pronouncement : 16-02-2026 O R D E R PER BENCH: The above three appeals filed by the assessee are directed against the separate…

JAYDEV MAHADEV ARYA,LATUR vs. ITO WARD 1, LATUR, LATUR

In the result, all the three appeals filed by the assessee are partly allowed

ITA 1271/PUN/2025[2013-14]Status: DisposedITAT Pune16 Feb 2026AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay D. Kulkarni, Addl.CIT
Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1271 to 1273/PUN/2025 Assessment years : 2013-14 to 2015-16 Jaydev Mahadev Arya ITO, Ward – 1, Latur R 896/1, Mahadev Niwas, Vs. Radhakrishna Nagar, Old Ausa Road, Latur – 413512 PAN: AJCPA5922G (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri Ajay D. Kulkarni, Addl.CIT Date of hearing : 04-12-2025 Date of pronouncement : 16-02-2026 O R D E R PER BENCH: The above three appeals filed by the assessee are directed against the separate…

INCOME TAX OFFICER WARD 1 , LATUR vs. VIMAL JAYDEV ARYA, LATUR

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

ITA 2156/PUN/2024[2015]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay D. Kulkarni, Addl.CIT
Section 142(1)Section 144Section 147Section 148Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2015-16 ITO, Ward – 1, Latur Vimal Jaydev Arya Vs. Mahadev Niwas, Radhakrishna Nagar, Old Ausa Road, Latur – 413512 PAN: AJNPA9227H (Appellant) (Respondent) CO No.15/PUN/2025 Assessment year : 2015-16 Vimal Jaydev Arya ITO, Ward – 1, Latur Mahadev Niwas, Radhakrishna Nagar, Vs. Old Ausa Road, Latur – 413512 PAN: AJNPA9227H (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri Ajay D. Kulkarni, Addl.CIT Date of hearing : 04-12-20…

ARUN KUMAR GUPTA, DCIT, CIRCLE-1(3), SURAT, ADAJAN vs. CHUNIBHAI HARIBHAI GAJERA, ADARSH NAGAR SOCIETY

In the result, the appeal of the revenue is dismissed

ITA 779/SRT/2023[2014-15]Status: DisposedITAT Surat17 Nov 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.778 & 779/Srt/2023 Assessment Years: (2013-14 & 2014-15) (Physical Hearing) Dcit, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawpg3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Rasesh Shah, Ca Date Of Hearing 03/09/2025 Date Of Pronouncement 17/11/2025

Section 143(3)Section 250

…sessee was beneficiary of accommodation entry and the basis for formation of belief was enquiries and investigation by the Investigation Wing. He also relied on the decision of Hon’ble jurisdictional High Court in case of Geetaben Dineshchandra Gupta vs. ITO, 441 ITR 698 (Guj.). The CIT(A), however, deleted the entire addition made by the AO by observing that the assessee provided complete evidence of purchase and sale in terms of purchase through account ITA Nos.778 & 779/SRT/2023/AYs 2013-14 & 2014-15 Chunibhai Haribhai Gajera payee cheques, sales realization through account payee cheques, demat statement, b…

ARUN KUMAR GUPTA, DCIT, CIRCLE-1(3), SURAT, ADAJAN vs. CHUNIBHAI HARIBHAI GAJERA, ADARSH NAGAR SOCIETY

In the result, the appeal of the revenue is dismissed

ITA 778/SRT/2023[2013-14]Status: DisposedITAT Surat17 Nov 2025AY 2013-14

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.778 & 779/Srt/2023 Assessment Years: (2013-14 & 2014-15) (Physical Hearing) Dcit, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawpg3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Rasesh Shah, Ca Date Of Hearing 03/09/2025 Date Of Pronouncement 17/11/2025

Section 143(3)Section 250

…sessee was beneficiary of accommodation entry and the basis for formation of belief was enquiries and investigation by the Investigation Wing. He also relied on the decision of Hon’ble jurisdictional High Court in case of Geetaben Dineshchandra Gupta vs. ITO, 441 ITR 698 (Guj.). The CIT(A), however, deleted the entire addition made by the AO by observing that the assessee provided complete evidence of purchase and sale in terms of purchase through account ITA Nos.778 & 779/SRT/2023/AYs 2013-14 & 2014-15 Chunibhai Haribhai Gajera payee cheques, sales realization through account payee cheques, demat statement, b…

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 820/JPR/2025[2019-20]Status: DisposedITAT Jaipur25 Jul 2025AY 2019-20
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 143(3)Section 147

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 816 to 820/JPR/2025\nनिर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20\nबनाम\nShri Ravinder Singh Thakkar\nThe ACIT,\n15, Kailash Path, Suraj Nagar, Vs. Circile-1,\nJaipur.\nJaipur.\nCivil Lines, Jaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\n…

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 819/JPR/2025[2018-19]Status: DisposedITAT Jaipur25 Jul 2025AY 2018-19
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 143(3)Section 147

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 816 to 820/JPR/2025\nनिर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20\nShri Ravinder Singh Thakkar\n15, Kailash Path, Suraj Nagar,\nCivil Lines, Jaipur.\nबनाम\nThe ACIT,\nVs.\nCircle-1,\nJaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारि…

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 818/JPR/2025[2017-18]Status: DisposedITAT Jaipur25 Jul 2025AY 2017-18
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 143(3)Section 147

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 816 to 820/JPR/2025\nनिर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20\nबनाम\nShri Ravinder Singh Thakkar\nThe ACIT,\n15, Kailash Path, Suraj Nagar, Vs. Circile-1,\nJaipur.\nJaipur.\nCivil Lines, Jaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\n…

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMSSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 817/JPR/2025[2016-17]Status: DisposedITAT Jaipur25 Jul 2025AY 2016-17
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 143(3)Section 147

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 816 to 820/JPR/2025\nनिर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20\nबनाम\nShri Ravinder Singh Thakkar\nThe ACIT,\n15, Kailash Path, Suraj Nagar, Vs. Circile-1,\nJaipur.\nJaipur.\nCivil Lines, Jaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\n…

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 816/JPR/2025[2015-16]Status: DisposedITAT Jaipur25 Jul 2025AY 2015-16
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 143(3)Section 147

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 816 to 820/JPR/2025\nनिर्धारण वर्ष / AssessmentYears : 2015-16 to 2019-20\nबनाम\nShri Ravinder Singh Thakkar\nThe ACIT,\n15, Kailash Path, Suraj Nagar, Vs. Circile-1,\nJaipur.\nJaipur.\nCivil Lines, Jaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AHXPS7165C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\n…

JET AIR AGENCIES PVT LTD,WEST BENGAL vs. CENTRAL CIRCLE 2(3)AHMEDABAD, AHMEDABAD

In the result, Ground Nos

ITA 685/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad31 May 2024AY 2012-13

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 1594 to 1597/Ahd/2019 (Assessment Years: 2010-11, 2011-12 & 2012-13) Jet Air Agencies Pvt. Ltd., Vs. Income Tax Officer, 29B, Rabindra Sarani, 3rd Floor, Ward Central Circle-2(3), Room No. 10E, Kolkata-700073 Ahmedabad [PAN No.AAACJ7798P] (Appellant) .. (Respondent) I.T.A. No. 685/Ahd/2023 (Assessment Year: 2012-13) Jet Air Agencies Pvt. Ltd., Vs. Assistant Commissioner of 29B, Rabindra Sarani, 3rd Floor, Income Tax, Room No. 10E, Kolkata-700073 Central…

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1597/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad31 May 2024AY 2012-13

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 1594 to 1597/Ahd/2019 (Assessment Years: 2010-11, 2011-12 & 2012-13) Jet Air Agencies Pvt. Ltd., Vs. Income Tax Officer, 29B, Rabindra Sarani, 3rd Floor, Ward Central Circle-2(3), Room No. 10E, Kolkata-700073 Ahmedabad [PAN No.AAACJ7798P] (Appellant) .. (Respondent) I.T.A. No. 685/Ahd/2023 (Assessment Year: 2012-13) Jet Air Agencies Pvt. Ltd., Vs. Assistant Commissioner of 29B, Rabindra Sarani, 3rd Floor, Income Tax, Room No. 10E, Kolkata-700073 Central…

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1596/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad31 May 2024AY 2011-12

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 1594 to 1597/Ahd/2019 (Assessment Years: 2010-11, 2011-12 & 2012-13) Jet Air Agencies Pvt. Ltd., Vs. Income Tax Officer, 29B, Rabindra Sarani, 3rd Floor, Ward Central Circle-2(3), Room No. 10E, Kolkata-700073 Ahmedabad [PAN No.AAACJ7798P] (Appellant) .. (Respondent) I.T.A. No. 685/Ahd/2023 (Assessment Year: 2012-13) Jet Air Agencies Pvt. Ltd., Vs. Assistant Commissioner of 29B, Rabindra Sarani, 3rd Floor, Income Tax, Room No. 10E, Kolkata-700073 Central…

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1595/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad31 May 2024AY 2011-12

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 1594 to 1597/Ahd/2019 (Assessment Years: 2010-11, 2011-12 & 2012-13) Jet Air Agencies Pvt. Ltd., Vs. Income Tax Officer, 29B, Rabindra Sarani, 3rd Floor, Ward Central Circle-2(3), Room No. 10E, Kolkata-700073 Ahmedabad [PAN No.AAACJ7798P] (Appellant) .. (Respondent) I.T.A. No. 685/Ahd/2023 (Assessment Year: 2012-13) Jet Air Agencies Pvt. Ltd., Vs. Assistant Commissioner of 29B, Rabindra Sarani, 3rd Floor, Income Tax, Room No. 10E, Kolkata-700073 Central…

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

ITA 1594/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad31 May 2024AY 2010-11

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Ram Awatar Dhoot, A.RFor Respondent: Shri Santosh Kumar, Sr. DR
Section 147Section 234BSection 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 1594 to 1597/Ahd/2019 (Assessment Years: 2010-11, 2011-12 & 2012-13) Jet Air Agencies Pvt. Ltd., Vs. Income Tax Officer, 29B, Rabindra Sarani, 3rd Floor, Ward Central Circle-2(3), Room No. 10E, Kolkata-700073 Ahmedabad [PAN No.AAACJ7798P] (Appellant) .. (Respondent) I.T.A. No. 685/Ahd/2023 (Assessment Year: 2012-13) Jet Air Agencies Pvt. Ltd., Vs. Assistant Commissioner of 29B, Rabindra Sarani, 3rd Floor, Income Tax, Room No. 10E, Kolkata-700073 Central…

KAUSHIK PRAVINCHANDRA GOHEL,BHAVNAGAR vs. THE ASSESSING OFFICER, WARD-1(2), BHAVNAGAR

In the result, the appeal of the assessee is allowed with respect to levy of penalty under Section 271(1)(b) of the Act for A

ITA 694/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2017-18

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri B. R. Popat, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 115BSection 143(2)Section 144Section 147Section 148Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 690 to 694/Ahd/2023 (Assessment Years: 2015-16 to 2017-18) Kaushik Pravinchandra Gohel, Vs. The Jurisdictional Assessing Plot No. 2, Shriji Kutir, Officer, Gautam Park, Jail Road, Ward-1(2), Bhavnagar-364001 Bhavnagar [PAN No.AHIPG4147P] (Appellant) .. (Respondent) Appellant by : Shri B. R. Popat, A.R. Respondent by : Shri H. Phani Raju, CIT DR Date of Hearing 19.03.2024 Date of Pronouncement 17.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL, JM: These appe…

KAUSHIK PRAVINCHANDRA GOHEL,BHAVNAGAR vs. THE ASSESSING OFFICER, WARD-1(2), BHAVNAGAR

In the result, the appeal of the assessee is allowed with respect to levy of penalty under Section 271(1)(b) of the Act for A

ITA 693/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2016-17

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri B. R. Popat, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 115BSection 143(2)Section 144Section 147Section 148Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 690 to 694/Ahd/2023 (Assessment Years: 2015-16 to 2017-18) Kaushik Pravinchandra Gohel, Vs. The Jurisdictional Assessing Plot No. 2, Shriji Kutir, Officer, Gautam Park, Jail Road, Ward-1(2), Bhavnagar-364001 Bhavnagar [PAN No.AHIPG4147P] (Appellant) .. (Respondent) Appellant by : Shri B. R. Popat, A.R. Respondent by : Shri H. Phani Raju, CIT DR Date of Hearing 19.03.2024 Date of Pronouncement 17.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL, JM: These appe…

KAUSHIK PRAVINCHANDRA GOHEL,BHAVNAGAR vs. THE ASSESSING OFFICER, WARD-1(2), BHAVNAGAR

In the result, the appeal of the assessee is allowed with respect to levy of penalty under Section 271(1)(b) of the Act for A

ITA 692/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2016-17

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri B. R. Popat, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 115BSection 143(2)Section 144Section 147Section 148Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 690 to 694/Ahd/2023 (Assessment Years: 2015-16 to 2017-18) Kaushik Pravinchandra Gohel, Vs. The Jurisdictional Assessing Plot No. 2, Shriji Kutir, Officer, Gautam Park, Jail Road, Ward-1(2), Bhavnagar-364001 Bhavnagar [PAN No.AHIPG4147P] (Appellant) .. (Respondent) Appellant by : Shri B. R. Popat, A.R. Respondent by : Shri H. Phani Raju, CIT DR Date of Hearing 19.03.2024 Date of Pronouncement 17.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL, JM: These appe…

KAUSHIK PRAVINCHANDRA GOHEL,BHAVNAGAR vs. THE ASSESSING OFFICER, WARD-1(2), BHAVNAGAR

In the result, the appeal of the assessee is allowed with respect to levy of penalty under Section 271(1)(b) of the Act for A

ITA 691/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2015-16

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri B. R. Popat, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 115BSection 143(2)Section 144Section 147Section 148Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 690 to 694/Ahd/2023 (Assessment Years: 2015-16 to 2017-18) Kaushik Pravinchandra Gohel, Vs. The Jurisdictional Assessing Plot No. 2, Shriji Kutir, Officer, Gautam Park, Jail Road, Ward-1(2), Bhavnagar-364001 Bhavnagar [PAN No.AHIPG4147P] (Appellant) .. (Respondent) Appellant by : Shri B. R. Popat, A.R. Respondent by : Shri H. Phani Raju, CIT DR Date of Hearing 19.03.2024 Date of Pronouncement 17.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL, JM: These appe…

KAUSHIK PRAVINCHANDRA GOHEL,BHAVNAGAR vs. THE ASSESSING OFFICER, WARD-1(2), BHAVNAGAR

In the result, the appeal of the assessee is allowed with respect to levy of penalty under Section 271(1)(b) of the Act for A

ITA 690/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2015-16

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri B. R. Popat, A.RFor Respondent: Shri H. Phani Raju, CIT DR
Section 115BSection 143(2)Section 144Section 147Section 148Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 690 to 694/Ahd/2023 (Assessment Years: 2015-16 to 2017-18) Kaushik Pravinchandra Gohel, Vs. The Jurisdictional Assessing Plot No. 2, Shriji Kutir, Officer, Gautam Park, Jail Road, Ward-1(2), Bhavnagar-364001 Bhavnagar [PAN No.AHIPG4147P] (Appellant) .. (Respondent) Appellant by : Shri B. R. Popat, A.R. Respondent by : Shri H. Phani Raju, CIT DR Date of Hearing 19.03.2024 Date of Pronouncement 17.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL, JM: These appe…

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