Jawaharbhai Atmaram Hathiwala v. ITO

128 TTJ 36Income Tax Appellate Tribunal2010#2550 most cited

What is Jawaharbhai Atmaram Hathiwala v. ITO authority for?

An addition to income, particularly for alleged 'on-money' transactions, cannot be sustained solely based on third-party notings or statements found during a search. Such additions require corroborating evidence, such as the assessee's handwriting, signatures, or other incriminating material directly belonging to the assessee.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2026.

Also referred to as

Jawaharbhai Atmaram Hathiwala v. ITO · Section 132 search assessment · third party notings · third party statements · on-money addition · corroborating evidence · assessee handwriting signature · seized material · unexplained expenditure Section 69C · deletion of addition

Sections most often in play

Section 69ASection 132Section 143(3)Section 69CSection 132(4)Section 147Section 132(4A)Section 148

Issues it is cited on

hundi transactionprincipal chief commissioner of income-taxsection 23(1)(a)peak credit theorysection 23(1)third party informationfaceless assessment schemeannual letting valuesection 245d(4)section 131(1)section 65bon-money

Judgments citing Jawaharbhai Atmaram Hathiwala v. ITO

ACIT CC -6(1), Mumbai, Bkc vs. Ajaykumar Baburao Bhosale, Ahmednagar

In the result appeals filed by the revenue stands dismissed

ITA 5663/MUM/2024[2021-22]Status: DisposedITAT Mumbai31 Jan 2025AY 2021-22

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 132Section 148Section 69C

…e cheque payment was also reflected in the seized notings. Inspite of this, the addition made on the basis of notings in respect of cash transaction was not confirmed by the Hon'ble Mumbai ITAT. 7.3.2 In the case of Jawaharbhai Atmaram Hathiwala v. ITO [2010] 128 TTJ 36 (Ahd.), addition was made by relying on seized material and statement of a third party without bringing any other evidence on record. The Hon'ble Ahmedabad Tribunal deleted the addition by observing that no evidence could be brought on record by the Revenue to show that I.T.A. No.5663 & 5666/Mum/2024 A.Y. 2021-22 18 in fact the assessee had paid…

ACIT CC-6(1), Mumbai, Bkc vs. Sharad Nagnath Rajbhoj, Pune

In the result, the appeal by the Revenue is dismissed

ITA 5661/MUM/2024[2021-22]Status: DisposedITAT Mumbai24 Jan 2025AY 2021-22

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailacit, Central Circle – 6(1), Room No.445, 4Th Floor, Bkc, Mumbai – 400051 ............... Appellant Pan : Abapr6416N V/S Sharad Nagnath Rajbhoj, 502 Dsk Haiyali Phase-Ii, ……………… Respondent Modi Baug, Shivaji Nagar, Pune - 411005 Assessee By : Shri Rashmikant Modi Ms. Ketki Rajshirke Revenue By : Shri Dr. Kishor Dhule, Cit-Dr

For Appellant: Shri Rashmikant ModiFor Respondent: Shri Dr. Kishor Dhule, CIT-DR
Section 132Section 132(4)Section 147Section 148Section 250Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ACIT, Central Circle – 6(1), Room No.445, 4th Floor, BKC, Mumbai – 400051 ............... Appellant PAN : ABAPR6416N v/s Sharad Nagnath Rajbhoj, 502 DSK Haiyali Phase-II, ……………… Respondent Modi Baug, Shivaji Nagar, Pune - 411005 Assessee by : Shri Rashmikant Modi Ms. Ketki Rajshirke Revenue by : Shri Dr. Kishor Dhule, CIT-DR Date of Hearing – 02/01/2025 Date of Order - 24/01/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The Revenue has filed the present app…

DCIT CC - 6(1), Mumbai vs. Shri Naresh Bhavanji Chheda, Mumbai

ITA 2999/MUM/2024[2021-22]Status: DisposedITAT Mumbai05 Dec 2024AY 2021-22

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Sanjay Kapadia &For Respondent: Shri S. Srinivasu, CIT-DR &
Section 132Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. Α.Υ. Appellant Respondent 2607/Mum/2024 2021-22 Naresh Bhavanji Chheda, 103, Pranav Residency, Plot No. 302, Bhimani Street, Matunga, Mumbai PAN : ADPPC4365E Asst. Commissioner of Income Tax, Central Circle-6(1), 19th Floor, Air India Building, Nariman Point, Mumbai 2999/Mum/2024 2021-22 Dy. Commissioner of Income Tax, Central Circle-6(1), 19th Floor, Air India Building, Nariman Point, Mumbai Naresh Bhavanji Chheda, 302, 1st Floor, Pranav Residency, Bhiman…

Naresh Bhavanji Chheda, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 6(1), Mumbai

The appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 2607/MUM/2024[2021-22]Status: DisposedITAT Mumbai05 Dec 2024AY 2021-22

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Sanjay Kapadia &For Respondent: Shri S. Srinivasu, CIT-DR &
Section 132Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Asst. Commissioner of Naresh Bhavanji Chheda, Income Tax, 103, Pranav Residency, Central Circle-6(1), Plot No. 302, 2607/Mum/2024 2021-22 19th Floor, Bhimani Street, Air India Building, Matunga, Nariman Point, Mumbai Mumbai PAN : ADPPC4365E Naresh Bhavanji Dy. Commissioner of Chheda, Income Tax, 302, 1st Floor, Central Circle-6(1), Pranav Residency, 2999/Mum/2024 2021-22 19th Floor, Bhimani Estate, Air India Building, Opp: Napoo…

Sh. Mukut Behari Agarwal, Jaipur vs. The DCIT, Circle 1, Jaipur

In the result, the appeals of the assessee is allowed as indicated hereinabove

ITA 1067/JPR/2024[2015-2016]Status: DisposedITAT Jaipur28 Nov 2024AY 2015-2016

Bench: DR. S. SEETHA LAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Ms. Alka Gautam CIT-DR
Section 143(3)Section 144BSection 147Section 148Section 149Section 69A

…er has not been denied by the assessee. Further, the cheque payment was also reflected in the seized notings. Inspite of this, the addition made on the basis of notings in respect of cash transaction was not confirmed. 2. Jawaharbhai Atmaram Hathiwala v. ITO [128 TTJ 36 (Ahd)(UO)] – In this case, addition was made by relying on seized material and statement of third party without bringing any other evidence on record. The Hon'ble Tribunal deleted the addition. The relevant portion of the order of Hon'ble Tribunal is as under (Head Note) "Held that no evidence could be brought on record by the Revenue to show that…

Shri Kanjibhai Tapubhai Patel, Jamnagar vs. The ITO Ward-3(2), Jamnagar

In the result, the appeal of the assessee is allowed

ITA 105/RJT/2021[2011-12]Status: DisposedITAT Rajkot25 Jan 2023AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 103 To 105/Rjt/2021 ("नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12) Shri Kanjibhai Tapubhai The Income Tax Officer बनाम/ Patel Ward 3(2), Jamnagar Vs. Plot No.3990, Gidc, Phase-Iii, Dared, Jamnagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Actpp6152H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Chetan Agarwal, A.R. ""यथ" क" ओर से / Shri B. D. Gupta, Sr. D.R. Respondent By : सुनवाई क" तार"ख / Date Of 01/11/2022 Hearing घोषणा क" तार"ख /Date Of 25/01/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: This Bunch Of Three Appeals At The Instance Of The Assessee Are Directed Against The Orders Dated 28.07.2021 (For A.Ys. 2008-09 & 2011-12) & 27.07.2021 (For A.Y. 2010-11) Passed By The National Faceless Appeal Centre

For Appellant: Shri Chetan Agarwal, A.R
Section 143(3)Section 147

…that assessee had actually received said amount, no addition could be made merely on basis of noting in loose papers found during search proceedings in case of 'D Group' against name of assessee. 6.3 In the case of Jawaharbhai Atmaram Hathiwala v. ITO [2010] 128 TTJ 36 (Ahmedabad) (UO), the Ahmedabad Tribunal held that where assessee was alleged to have paid a sum as 'on money' for purchase of flat I.T.A Nos. 54 & 55/Rjt/2021 A.Y. 2010-11 & 2011-12 Page No Shri Mukeshkumar Vrajlal Akbari 9 but no evidence could be brought on record by Revenue to show that in fact assessee had paid 'on-money' to developers, and n…

Shri Kanjibhai Tapubhai Patel, Jamnagar vs. The ITO Ward-3(2), Jamnagar

In the result, the appeal of the assessee is allowed

ITA 104/RJT/2021[2010-11]Status: DisposedITAT Rajkot25 Jan 2023AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 103 To 105/Rjt/2021 ("नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12) Shri Kanjibhai Tapubhai The Income Tax Officer बनाम/ Patel Ward 3(2), Jamnagar Vs. Plot No.3990, Gidc, Phase-Iii, Dared, Jamnagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Actpp6152H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Chetan Agarwal, A.R. ""यथ" क" ओर से / Shri B. D. Gupta, Sr. D.R. Respondent By : सुनवाई क" तार"ख / Date Of 01/11/2022 Hearing घोषणा क" तार"ख /Date Of 25/01/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: This Bunch Of Three Appeals At The Instance Of The Assessee Are Directed Against The Orders Dated 28.07.2021 (For A.Ys. 2008-09 & 2011-12) & 27.07.2021 (For A.Y. 2010-11) Passed By The National Faceless Appeal Centre

For Appellant: Shri Chetan Agarwal, A.R
Section 143(3)Section 147

…that assessee had actually received said amount, no addition could be made merely on basis of noting in loose papers found during search proceedings in case of 'D Group' against name of assessee. 6.3 In the case of Jawaharbhai Atmaram Hathiwala v. ITO [2010] 128 TTJ 36 (Ahmedabad) (UO), the Ahmedabad Tribunal held that where assessee was alleged to have paid a sum as 'on money' for purchase of flat I.T.A Nos. 54 & 55/Rjt/2021 A.Y. 2010-11 & 2011-12 Page No Shri Mukeshkumar Vrajlal Akbari 9 but no evidence could be brought on record by Revenue to show that in fact assessee had paid 'on-money' to developers, and n…

Shri Kanjibhai Tapubhai Patel, Jamnagar vs. The ITO Ward-3(2), Jamnagar

In the result, the appeal of the assessee is allowed

ITA 103/RJT/2021[2008-09]Status: DisposedITAT Rajkot25 Jan 2023AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 103 To 105/Rjt/2021 ("नधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2011-12) Shri Kanjibhai Tapubhai The Income Tax Officer बनाम/ Patel Ward 3(2), Jamnagar Vs. Plot No.3990, Gidc, Phase-Iii, Dared, Jamnagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Actpp6152H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Chetan Agarwal, A.R. ""यथ" क" ओर से / Shri B. D. Gupta, Sr. D.R. Respondent By : सुनवाई क" तार"ख / Date Of 01/11/2022 Hearing घोषणा क" तार"ख /Date Of 25/01/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: This Bunch Of Three Appeals At The Instance Of The Assessee Are Directed Against The Orders Dated 28.07.2021 (For A.Ys. 2008-09 & 2011-12) & 27.07.2021 (For A.Y. 2010-11) Passed By The National Faceless Appeal Centre

For Appellant: Shri Chetan Agarwal, A.R
Section 143(3)Section 147

…that assessee had actually received said amount, no addition could be made merely on basis of noting in loose papers found during search proceedings in case of 'D Group' against name of assessee. 6.3 In the case of Jawaharbhai Atmaram Hathiwala v. ITO [2010] 128 TTJ 36 (Ahmedabad) (UO), the Ahmedabad Tribunal held that where assessee was alleged to have paid a sum as 'on money' for purchase of flat I.T.A Nos. 54 & 55/Rjt/2021 A.Y. 2010-11 & 2011-12 Page No Shri Mukeshkumar Vrajlal Akbari 9 but no evidence could be brought on record by Revenue to show that in fact assessee had paid 'on-money' to developers, and n…

Shri Avinash Nivrutti Bhosale, Pune vs. Dy CIT Central Cir-2(3), Mumbai

Accordingly, this appeal filed by the assessee is allowed

ITA 530/MUM/2021[2015-16]Status: DisposedITAT Mumbai18 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 132Section 132oSection 143(3)Section 153ASection 153CSection 69C

…of search conducted in the premises of third party more particularly in absence of any other independent evidence. In order to support the said contention, reliance was placed on the following judicial pronouncements: a. Jawaharbhai Atmaram Hathiwala v. ITO [128 TTJ 36 (Ahd) (URO)] (Pgnos 121-124 of P.B.) (A.Ys. 2011-12 & 2015-16) Shri AvinashNivruttiBhosale b. Naren Premchand Nagda v. ITO (ITA No. 3265/Mum/2015) dated 08.07.2016 (Pgnos 125-133 of P.B.) c. CIT v. Sant Lal (118 taxmann.com 432) (Del) (Pgnos 134- 138 of P.B.) 22. It was submitted that the seized material and the statements cannot be relied upon…

Shri Avinash Nivrutti Bhosale, Pune vs. Dy CIT Central Cir-2(3, Mumbai

Accordingly, this appeal filed by the assessee is allowed

ITA 529/MUM/2021[2011-12]Status: DisposedITAT Mumbai18 Jan 2023AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 132Section 132oSection 143(3)Section 153ASection 153CSection 69C

…of search conducted in the premises of third party more particularly in absence of any other independent evidence. In order to support the said contention, reliance was placed on the following judicial pronouncements: a. Jawaharbhai Atmaram Hathiwala v. ITO [128 TTJ 36 (Ahd) (URO)] (Pgnos 121-124 of P.B.) (A.Ys. 2011-12 & 2015-16) Shri AvinashNivruttiBhosale b. Naren Premchand Nagda v. ITO (ITA No. 3265/Mum/2015) dated 08.07.2016 (Pgnos 125-133 of P.B.) c. CIT v. Sant Lal (118 taxmann.com 432) (Del) (Pgnos 134- 138 of P.B.) 22. It was submitted that the seized material and the statements cannot be relied upon…

Shri Mukeshkumar Vrajlal Akbari, Jamnagar vs. The ITO, Ward-3(1), Jamngar, Jamnagar

In the result, the appeal of the assessee is allowed

ITA 55/RJT/2021[2011-12]Status: DisposedITAT Rajkot21 Sept 2022AY 2011-12
For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 143(3)Section 147Section 148

…that assessee had actually received said amount, no addition could be made merely on basis of noting in loose papers found during search proceedings in case of 'D Group' against name of assessee. 6.3 In the case of Jawaharbhai Atmaram Hathiwala v. ITO [2010] 128 TTJ 36 (Ahmedabad) (UO), the Ahmedabad Tribunal held that where assessee was alleged to have paid a sum as 'on money' for purchase of flat I.T.A Nos. 54 & 55/Rjt/2021 A.Y. 2010-11 & 2011-12 Page No 9 Shri Mukeshkumar Vrajlal Akbari but no evidence could be brought on record by Revenue to show that in fact assessee had paid 'on-money' to developers, and…

Shri Mukeshkumar Vrajlal Akbari, Jamnagar vs. The ITO, Ward-3(1), Jamngar, Jamnagar

In the result, the appeal of the assessee is allowed

ITA 54/RJT/2021[2010-11]Status: DisposedITAT Rajkot21 Sept 2022AY 2010-11
For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 143(3)Section 147Section 148

…that assessee had actually received said amount, no addition could be made merely on basis of noting in loose papers found during search proceedings in case of 'D Group' against name of assessee. 6.3 In the case of Jawaharbhai Atmaram Hathiwala v. ITO [2010] 128 TTJ 36 (Ahmedabad) (UO), the Ahmedabad Tribunal held that where assessee was alleged to have paid a sum as 'on money' for purchase of flat I.T.A Nos. 54 & 55/Rjt/2021 A.Y. 2010-11 & 2011-12 Page No 9 Shri Mukeshkumar Vrajlal Akbari but no evidence could be brought on record by Revenue to show that in fact assessee had paid 'on-money' to developers, and…

ACIT - 17(1), Mumbai vs. Shri Anand Jaikumar Jain, Mumbai

ITA 3823/MUM/2019[2008-09]Status: DisposedITAT Mumbai22 Apr 2022AY 2008-09

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri O.P. Singh
Section 131(1)Section 143(3)Section 148

…has not been denied by the assessee. Further, the cheque payment was also reflected in the seized notings. Inspite of this, the addition made on the basis of notings in respect of cash transaction was not confirmed. iii) Jawaharbhai Atmaram Hathiwala v. ITO [128 TTJ 36 (Ahd)(UO)] - Pg. nos. 33-37 of P.B. In this case, addition was made by relying on seized material and statement of third party without bringing any other evidence on record. The Hon'ble Tribunal deleted the addition. The relevant portion of the order of Hon'ble Tribunal is as under (Head Note) "Held that no evidence could be brought on record by t…

ACIT - 17(1), Mumbai vs. Shri Anand Jaikumar Jain, Mumbai

ITA 3822/MUM/2019[2009-10]Status: DisposedITAT Mumbai22 Apr 2022AY 2009-10

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri O.P. Singh
Section 131(1)Section 143(3)Section 148

…has not been denied by the assessee. Further, the cheque payment was also reflected in the seized notings. Inspite of this, the addition made on the basis of notings in respect of cash transaction was not confirmed. iii) Jawaharbhai Atmaram Hathiwala v. ITO [128 TTJ 36 (Ahd)(UO)] - Pg. nos. 33-37 of P.B. In this case, addition was made by relying on seized material and statement of third party without bringing any other evidence on record. The Hon'ble Tribunal deleted the addition. The relevant portion of the order of Hon'ble Tribunal is as under (Head Note) "Held that no evidence could be brought on record by t…

ACIT - 17(1), Mumbai vs. Shri Anand Jaikumar Jain, Mumbai

ITA 3821/MUM/2019[2010-11]Status: DisposedITAT Mumbai22 Apr 2022AY 2010-11

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri O.P. Singh
Section 131(1)Section 143(3)Section 148

…has not been denied by the assessee. Further, the cheque payment was also reflected in the seized notings. Inspite of this, the addition made on the basis of notings in respect of cash transaction was not confirmed. iii) Jawaharbhai Atmaram Hathiwala v. ITO [128 TTJ 36 (Ahd)(UO)] - Pg. nos. 33-37 of P.B. In this case, addition was made by relying on seized material and statement of third party without bringing any other evidence on record. The Hon'ble Tribunal deleted the addition. The relevant portion of the order of Hon'ble Tribunal is as under (Head Note) "Held that no evidence could be brought on record by t…

ACIT - 17(1), Mumbai vs. Shri Anand Jaikumar Jain, Mumbai

ITA 3820/MUM/2019[2011-12]Status: DisposedITAT Mumbai22 Apr 2022AY 2011-12

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri O.P. Singh
Section 131(1)Section 143(3)Section 148

…has not been denied by the assessee. Further, the cheque payment was also reflected in the seized notings. Inspite of this, the addition made on the basis of notings in respect of cash transaction was not confirmed. iii) Jawaharbhai Atmaram Hathiwala v. ITO [128 TTJ 36 (Ahd)(UO)] - Pg. nos. 33-37 of P.B. In this case, addition was made by relying on seized material and statement of third party without bringing any other evidence on record. The Hon'ble Tribunal deleted the addition. The relevant portion of the order of Hon'ble Tribunal is as under (Head Note) "Held that no evidence could be brought on record by t…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Jas Infraspace Private Limited, Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 547/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 150Section 292CSection 34Section 69B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Jas Infra Space Pvt. The Assistant Ltd. Commissioner of GF City Centre, Nr. Income Tax, Circle- Idgah Gas Circle, 1. 2012-13 2(1)(2), Asarwa, Ahmedabad Ahmedabad-380016 PAN:AACCJ7331E The Assistant Jas Infra Space Pvt. Commissioner of Ltd. Income Tax, Circle- GF City Centre, Nr. ITA No. 2013-14 2. 2(1)(2), Idgah Gas Circle…

Jas Infraspace Pvt. Ltd., Ahmedabad vs. DCIT, Circle-2(2)(1), Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 398/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 150Section 292CSection 34Section 69B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Jas Infra Space Pvt. The Assistant Ltd. Commissioner of GF City Centre, Nr. Income Tax, Circle- Idgah Gas Circle, 1. 2012-13 2(1)(2), Asarwa, Ahmedabad Ahmedabad-380016 PAN:AACCJ7331E The Assistant Jas Infra Space Pvt. Commissioner of Ltd. Income Tax, Circle- GF City Centre, Nr. ITA No. 2013-14 2. 2(1)(2), Idgah Gas Circle…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Jas Infra Space Private Ltd., Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 2131/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 150Section 292CSection 34Section 69B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Jas Infra Space Pvt. The Assistant Ltd. Commissioner of GF City Centre, Nr. Income Tax, Circle- Idgah Gas Circle, 1. 2012-13 2(1)(2), Asarwa, Ahmedabad Ahmedabad-380016 PAN:AACCJ7331E The Assistant Jas Infra Space Pvt. Commissioner of Ltd. Income Tax, Circle- GF City Centre, Nr. ITA No. 2013-14 2. 2(1)(2), Idgah Gas Circle…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Jas Infra Space Private Ltd., Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 2130/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 150Section 292CSection 34Section 69B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Jas Infra Space Pvt. The Assistant Ltd. Commissioner of GF City Centre, Nr. Income Tax, Circle- Idgah Gas Circle, 1. 2012-13 2(1)(2), Asarwa, Ahmedabad Ahmedabad-380016 PAN:AACCJ7331E The Assistant Jas Infra Space Pvt. Commissioner of Ltd. Income Tax, Circle- GF City Centre, Nr. ITA No. 2013-14 2. 2(1)(2), Idgah Gas Circle…