Jay Builder v. ACIT

33 Taxmann.com 62High Court2013#3310 most cited

What is Jay Builder v. ACIT authority for?

When estimating the income element in unaccounted receipts, tax authorities must adopt a reasonable profit rate, rather than excessively high rates, to determine the real income in the interest of justice.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

Jay Builder v. ACIT · Jay Builders · on-money · unaccounted receipts · estimation of profit · reasonable rate of profit · business income · real estate business · Section 145

Also reported as

215 Taxmann 50

Sections most often in play

Section 132Section 143(3)Section 153ASection 37(1)Section 68Section 69CSection 115BBESection 145

Issues it is cited on

section 115besection 256section 256(1)on money receiptsection 23(5)section 80ib(10)project completion methodon-moneydumb documentssection 18loose paperssection 199

Judgments citing Jay Builder v. ACIT

Six Twenty Realty Pvt. Ltd., Rajkot vs. DCIT, CC-1, Rajkot

ITA 785/RJT/2024[2018-19]Status: DisposedITAT Rajkot11 Mar 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Mehul Ranpura, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 133ASection 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No. 785 to 787/RJT/2024 िनधा"रणवष"/ Assessment Year: 2018-19 to 2020-21 (Hybrid Hearing) Six Twenty Realty Pvt. Ltd. Vs. The DCIT, CC-1 D-405, Imperial Heights, 150 Ft Ring Aaykar Bhawan, Amruta Estate, M G Road, Rajkot Road, Rajkot Rajkot-360005 Rajkot-360001 "थायीलेखासं/.जीआइआरसं/.PAN/GIR No.: AAVCS5160M (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं/.ITA No. 765/RJT/2024 िनधा"रणवष"/ Assessment Ye…

Deputy Commissioner of Income Tax, Central Circle-1(4), Ahmedabad vs. S K Z Developers LLP, Ahmedabad

Accordingly, allowed, whereas, the appeal of the revenue for the year under consideration is hereby dismissed

ITA 1729/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad09 Jan 2026AY 2022-23

Bench: Shri Sanjay Garg & Annapurna Gupta

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 132Section 23(5)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं अ"पूण" गु!ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Annapurna Gupta, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ' / ()थ' / ment Appellant बनाम/vs. Respondent Year(s) 1677/Ahd/2024 1. 2021-22 SKZ Developers The ACIT/DCIT LLP Cent.Circle-1(4) B-81, Pariseema Ahmedabad-380 Complex 009 CG Road Ellisbridge Ahmedabad- 380006 PAN: AANFK 0821 C (Assessee) (Revenue) 2. 1678/Ahd/2024 2022-23 Assessee Revenue…

Deputy Commissioner of Income Tax, Central Circle-1(4), Ahmedabad vs. S K Z Developers LLP, Ahmedabad

Accordingly, allowed, whereas, the appeal of the revenue for the year under consideration is hereby dismissed

ITA 1728/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad09 Jan 2026AY 2021-22

Bench: Shri Sanjay Garg & Annapurna Gupta

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 132Section 23(5)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं अ"पूण" गु!ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Annapurna Gupta, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ' / ()थ' / ment Appellant बनाम/vs. Respondent Year(s) 1677/Ahd/2024 1. 2021-22 SKZ Developers The ACIT/DCIT LLP Cent.Circle-1(4) B-81, Pariseema Ahmedabad-380 Complex 009 CG Road Ellisbridge Ahmedabad- 380006 PAN: AANFK 0821 C (Assessee) (Revenue) 2. 1678/Ahd/2024 2022-23 Assessee Revenue…

Skz Developers LLP, Ahmedabad vs. The DCIT, Cent. Circle-1(4), Ahmedabad

Accordingly, allowed, whereas, the appeal of the revenue for the year under consideration is hereby dismissed

ITA 1678/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad09 Jan 2026AY 2022-23

Bench: Shri Sanjay Garg & Annapurna Gupta

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 132Section 23(5)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं अ"पूण" गु!ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Annapurna Gupta, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ' / ()थ' / ment Appellant बनाम/vs. Respondent Year(s) 1677/Ahd/2024 1. 2021-22 SKZ Developers The ACIT/DCIT LLP Cent.Circle-1(4) B-81, Pariseema Ahmedabad-380 Complex 009 CG Road Ellisbridge Ahmedabad- 380006 PAN: AANFK 0821 C (Assessee) (Revenue) 2. 1678/Ahd/2024 2022-23 Assessee Revenue…

Skz Developers LLP, Ahmedabad vs. The ACIT, Cent. Circle-1(4), Ahmedabad

Accordingly, allowed, whereas, the appeal of the revenue for the year under consideration is hereby dismissed

ITA 1677/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad09 Jan 2026AY 2021-22

Bench: Shri Sanjay Garg & Annapurna Gupta

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 132Section 23(5)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं अ"पूण" गु!ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Annapurna Gupta, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ' / ()थ' / ment Appellant बनाम/vs. Respondent Year(s) 1677/Ahd/2024 1. 2021-22 SKZ Developers The ACIT/DCIT LLP Cent.Circle-1(4) B-81, Pariseema Ahmedabad-380 Complex 009 CG Road Ellisbridge Ahmedabad- 380006 PAN: AANFK 0821 C (Assessee) (Revenue) 2. 1678/Ahd/2024 2022-23 Assessee Revenue…

Deputy Commissioner of Income Tax (Central Circle)-1(4), Ahmedabad vs. Hindva Builders, Ahmedabad

In the result, all the four appeals of the Revenue are hereby dismissed

ITA 1563/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Sl.Nos.1 & 2 - Shri R.P. Rastogi, CIT-DR
Section 147Section 148Section 148ASection 149Section 250Section 3(1)

…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 आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) ITA Nos. 1. 2015-16 DCIT Hindva Builders 1450/Ahd/2024 Central Circle- Survey No.495/3 1(4) Hindva Builders, Ahmedabad- Gangotri Bungalows- 380 009 To SP Ring Road Nikol Ahmedabad – 382 330 PAN: AAFFH 5284 A (Assessee)…

Deputy Commissioner of Income Tax, Central Circle-1(4), Ahmedabad vs. Hindva Builders, Ahmedabad

In the result, all the four appeals of the Revenue are hereby dismissed

ITA 1562/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Sl.Nos.1 & 2 - Shri R.P. Rastogi, CIT-DR
Section 147Section 148Section 148ASection 149Section 250Section 3(1)

…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 आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) ITA Nos. 1. 2015-16 DCIT Hindva Builders 1450/Ahd/2024 Central Circle- Survey No.495/3 1(4) Hindva Builders, Ahmedabad- Gangotri Bungalows- 380 009 To SP Ring Road Nikol Ahmedabad – 382 330 PAN: AAFFH 5284 A (Assessee)…

DCIT, Central Circle-1(4), Ahmedabad vs. Hindva Builders, Ahmedabad

In the result, all the four appeals of the Revenue are hereby dismissed

ITA 1451/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Sl.Nos.1 & 2 - Shri R.P. Rastogi, CIT-DR
Section 147Section 148Section 148ASection 149Section 250Section 3(1)

…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 आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) ITA Nos. 1. 2015-16 DCIT Hindva Builders 1450/Ahd/2024 Central Circle- Survey No.495/3 1(4) Hindva Builders, Ahmedabad- Gangotri Bungalows- 380 009 To SP Ring Road Nikol Ahmedabad – 382 330 PAN: AAFFH 5284 A (Assessee)…

DCIT, Central Circle-1(4), Ahmedabad vs. Hindva Builders, Ahmedabad

In the result, all the four appeals of the Revenue are hereby dismissed

ITA 1450/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2015-16

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Sl.Nos.1 & 2 - Shri R.P. Rastogi, CIT-DR
Section 147Section 148Section 148ASection 149Section 250Section 3(1)

…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 आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) ITA Nos. 1. 2015-16 DCIT Hindva Builders 1450/Ahd/2024 Central Circle- Survey No.495/3 1(4) Hindva Builders, Ahmedabad- Gangotri Bungalows- 380 009 To SP Ring Road Nikol Ahmedabad – 382 330 PAN: AAFFH 5284 A (Assessee)…

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. Pawan Kumar Jhalani, Jaipur

In the result, the appeal of the revenue in ITA No

ITA 966/JPR/2025[2019-20]Status: DisposedITAT Jaipur17 Nov 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Mrs. Anita Rinesh, JCIT
Section 132(1)Section 153CSection 4

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksMdeys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihyla-@ITA No. 966/JP/2025 fu/kZkj.ko"kZ@AssessmentYear :2019-20 Assistant Commissioner of cuke Pawan Kumar Jhalani Vs. Income-Tax, 1589 Royal Enclave, Near Central Circle-04, Jaipur Somani Sweets, Jadiyon Ka Rasta, Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAIPJ8817G vihykFkhZ@Appellant izR;FkhZ@Respondent CO. Nos. 25/JP/2025 (Arising out of ITA. Nos…

Assistant Commissioner of Income-Tax, Central Circle-1(2), Ahmedabad vs. Sankalp Organisers Pvt Ltd, Ahmedabad

In the result, the appeals in IT(SS)A No

ITA 482/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member IT(SS)A Nos: 47 to 52/Ahd/2023 & IT(SS)A Nos: 76 to 80/Ahd/2023 Asst Years: 2013-14 to 2018-19 M/s. Sankalp Organisers The ACIT Private Limited Central Circle-1(2), Vs Sur. No. 207/20,F.P. No. Ahmedabad 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ahmedabad, Gujarat 380054 PAN: AAMCS2406H The ACIT M/s.Sankalp Organisers Central Circle-1(2), Vs Pvt Limited Ahmedabad Sur. No. 207/20, F.P. No. 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ah…

The Asstt. Commissioner of Incometax, Central Circle-1(2), Ahmedabad vs. Sankalp Venture LLP, Ahmedabad

In the result, the appeals in IT(SS)A No

ITA 481/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member IT(SS)A Nos: 47 to 52/Ahd/2023 & IT(SS)A Nos: 76 to 80/Ahd/2023 Asst Years: 2013-14 to 2018-19 M/s. Sankalp Organisers The ACIT Private Limited Central Circle-1(2), Vs Sur. No. 207/20,F.P. No. Ahmedabad 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ahmedabad, Gujarat 380054 PAN: AAMCS2406H The ACIT M/s.Sankalp Organisers Central Circle-1(2), Vs Pvt Limited Ahmedabad Sur. No. 207/20, F.P. No. 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ah…

Sankalp Venture LLP, Ahmedabad vs. The Asstt. Commissioner of Incometax, Central Circle-1(2), Ahmedabad

In the result, the appeals in IT(SS)A No

ITA 436/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member IT(SS)A Nos: 47 to 52/Ahd/2023 & IT(SS)A Nos: 76 to 80/Ahd/2023 Asst Years: 2013-14 to 2018-19 M/s. Sankalp Organisers The ACIT Private Limited Central Circle-1(2), Vs Sur. No. 207/20,F.P. No. Ahmedabad 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ahmedabad, Gujarat 380054 PAN: AAMCS2406H The ACIT M/s.Sankalp Organisers Central Circle-1(2), Vs Pvt Limited Ahmedabad Sur. No. 207/20, F.P. No. 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ah…

Sankalp Organisers Private Limited, Ahmedabad vs. The Asstt. Commissioner of Incometax, Central Circle-1(2), Ahmedabad

In the result, the appeals in IT(SS)A No

ITA 435/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad06 Jun 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member IT(SS)A Nos: 47 to 52/Ahd/2023 & IT(SS)A Nos: 76 to 80/Ahd/2023 Asst Years: 2013-14 to 2018-19 M/s. Sankalp Organisers The ACIT Private Limited Central Circle-1(2), Vs Sur. No. 207/20,F.P. No. Ahmedabad 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ahmedabad, Gujarat 380054 PAN: AAMCS2406H The ACIT M/s.Sankalp Organisers Central Circle-1(2), Vs Pvt Limited Ahmedabad Sur. No. 207/20, F.P. No. 271/2, Sankalp House, B/h. Rajpath Club, Bodakdev, Ah…

Robin Ramavtar Goenka, Ahmedabad vs. The ACIT, Central Circle-1(2), Ahmedabad

In the result, the appeal filed by the Revenue IT[SS]A Nos

ITA 434/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad30 May 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member IT(SS)A No. 46/Ahd/2023 and ITA No. 434/Ahd/2023 IT(SS)A Nos: 119 & 120/Ahd/2023 for Asst Years: 2018-19 & 2019-20 Sri. Robin Ramavtar The ACIT Goenka Central Circle-1(2), Plot No.3, Sankalp Vs Ahmedabad House, B/h. Rajpath Club, Bodakdev, Ahmedabad- Gujarat 380054 PAN: AFAPG9631E The ACIT Vs Sri. Robin Ramavtar Central Circle-1(2), Goenka Ahmedabad Plot No.3, Sankalp House, B/h.Rajpath Club, Bodakdev, Ahmedabad, Gujarat 380054 PAN: AFAPG9631E (Appell…

The Asstt. Commissioner of Incometax, Central Circle-1(2), Ahmedabad vs. Ginger Properties Pvt. Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 483/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad05 Mar 2025AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

…IT(SS)A No.45/Ahd/2023 & ITA No.433/Ahd/2023 & Ginger Properties Pvt. Ltd. vs. ACIT Page 1 of 14 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER IT(SS)A No.45/Ahd/2023 & ITA No.433/Ahd/2023 Assessment Years: 2018-19, 2019-20 Ginger Properties Private Assistant Commissioner of Limited, Income Tax, Sur. No.207/20, F.P. No.271/2, Central Circle – 1(2), Sankalp House, Ahmedabad. Vs. B/h. Rajpath Club, Bodakdev, Ahmedabad – 380 054. [PAN – AADCG 0202 C] Assessment Year: 2019-20 Assistant Commissioner…

Ginger Properties Private Limited, Ahmedabad vs. The Asstt. Commissioner of Incometax, Central Circle-1(2), Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 433/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad05 Mar 2025AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

…IT(SS)A No.45/Ahd/2023 & ITA No.433/Ahd/2023 & Ginger Properties Pvt. Ltd. vs. ACIT Page 1 of 14 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER IT(SS)A No.45/Ahd/2023 & ITA No.433/Ahd/2023 Assessment Years: 2018-19, 2019-20 Ginger Properties Private Assistant Commissioner of Limited, Income Tax, Sur. No.207/20, F.P. No.271/2, Central Circle – 1(2), Sankalp House, Ahmedabad. Vs. B/h. Rajpath Club, Bodakdev, Ahmedabad – 380 054. [PAN – AADCG 0202 C] Assessment Year: 2019-20 Assistant Commissioner…

Sankalp in, Ahmedabad vs. The Asstt. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad

In the result Revenue’s Ground Nos

ITA 577/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad31 Jan 2025AY 2019-20

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri NARENDRA PRASAD SINHA (Accountant Member)

Section 132Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri NARENDRA PRASAD SINHA, Accountant Member IT(SS)A Nos. 45 to 48/Ahd/2022 Asst. Years 2015-16 to 2018-19 & Asst. Year 2019-20 Asst. Commissioner of Sankalp IN, Income-tax, 401-402, Sankalp Central Circle-1(2), Vs Square, Drive-in-Road, Ahmedabad Memnagar, Ahmedabad-380052 PAN: ACAFS6442A (Appellant) (Respondent) IT(SS)A Nos. 70 to 73/Ahd/2022 Asst Years 2015-16 to 2018-19 & Asst. Year 2019-20 Sankalp IN, Asst. Commissioner 401-402, Sankalp of Income-tax, Square, Drive-in-Road, Vs Central Circle-…

The Asstt. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad vs. Sankalp in, Ahmedabad

In the result Revenue's Ground Nos

ITA 568/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad31 Jan 2025AY 2019-20

Bench: Shri T.R. SENTHIL KUMAR, Judicial Member\nAnd\nShri NARENDRA PRASAD SINHA (Accountant Member)

Section 132Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. SENTHIL KUMAR, Judicial Member And Shri NARENDRA PRASAD SINHA, Accountant Member IT(SS)A Nos.45 to 48/Ahd/2022 Asst. Years 2015-16 to 2018-19 & ITA No. 568/Ahd/2022 Asst. Year 2019-20 Asst. Commissioner of Income-tax, Central Circle-1(2), Ahmedabad (Appellant) Vs Sankalp IN, 401-402, Sankalp Square, Drive-in-Road, Memnagar, Ahmedabad-380052 PAN: ACAFS6442A (Respondent) IT(SS)A Nos.70 to 73/Ahd/2022 Asst Years 2015-16 to 2018-19 Sankalp IN, & ITA No. 577/Ahd/2022 Asst. Year 2019-20 401-402, Sankalp Square, Drive-in-Road, Memnagar, Ahmedabad…

The Asstt. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad vs. Shri Kailash Ramavatar Goenka, Ahmedabad

ITA 67/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad10 Jan 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 132Section 153A

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD "ी टी.आर. से""ल कुमार, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA/IT(SS)A Assess- No(s) अपीलाथ" / ""थ" / No(s) ment Appellant बनाम/vs. Respondent Year(s) 1. IT(SS)A Nos: 2016-17 Kailash Ramavatar The ACIT 1/Ahd/2023 Goenka Central Circle-1(2) 1705, Sankalp Ahmedabad–380 009 Square 3A Near Taj Hotel Skyline Sindhu Bhavan Road Shilaj Ahmedaba…