Section 2(40) — 124 judgments | BharatTax

REKHABEN SHARADKUMAR MEHTA,MUMBAI vs. WARD 42(1)(4), MUMBAI

In the result, Grounds No

ITA 8318/MUM/2025[2012-13]Status: DisposedITAT Mumbai05 Mar 2026AY 2012-13

Bench: Shri Anikesh Banerjee & Shri Bijayananda Prusethrekhaben Sharadkumar Vs Ito Ward 42(1)(4) Mehta Room No.733, Kautilya Bhawan, 211 Tiwari Bhawan, S Modi Bkc, Mumbai 400051 Road, Kandivali West, Mumbai-400067 Pan:Ahppm8680G Appellant Respondent

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Bhagirath Ramawat (SR DR)

Section 143(3)Section 147Section 151Section 250Section 69BSection 92A

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K (SMC)”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI BIJAYANANDA

INCOME TAX OFFICER WARD 7.2.1 AHMEDABAD, AHMEDABAD vs. RAGHAVBHAI GORDHANBHAI NAROLA, AHMEDABAD

Appeals of the Revenue are hereby dismissed, whereas, all the Cross Objections filed by the assessee are hereby allowed

ITA 1268/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Hargovind Sinh, Sr.DR

Section 143(1)(a)Section 148Section 250

here that in this case, the assessee has filed return of income for the year under consideration but no assessment as stipulated under section 2(40) of the Income Tax Act, 1961 was made and the return of income was only processed under section ... here that in this case, the assessee has filed return of income for the year under consideration but no assessment as stipulated under section 2(40) of the Income Tax Act, 1961 was made and the return of income was only processed under section

INCOME TAX OFFICER WARD 7.2.1 AHMEDABAD, AHMEDABAD vs. RAGHAVBHAI GORDHANBHAI NAROLA, AHMEDABAD

Appeals of the Revenue are hereby dismissed, whereas, all the Cross Objections filed by the assessee are hereby allowed

ITA 1267/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2015-16

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Hargovind Sinh, Sr.DR

Section 143(1)(a)Section 148Section 250

here that in this case, the assessee has filed return of income for the year under consideration but no assessment as stipulated under section 2(40) of the Income Tax Act, 1961 was made and the return of income was only processed under section ... here that in this case, the assessee has filed return of income for the year under consideration but no assessment as stipulated under section 2(40) of the Income Tax Act, 1961 was made and the return of income was only processed under section

INCOME TAX OFFICER, WARD 7.2.1, AHMEDABAD vs. RAGHAVBHAI GORDHANBHAI NAROLA, AHMEDABAD

Appeals of the Revenue are hereby dismissed, whereas, all the Cross Objections filed by the assessee are hereby allowed

ITA 1266/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2013-14

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Hargovind Sinh, Sr.DR

Section 143(1)(a)Section 148Section 250

here that in this case, the assessee has filed return of income for the year under consideration but no assessment as stipulated under section 2(40) of the Income Tax Act, 1961 was made and the return of income was only processed under section ... here that in this case, the assessee has filed return of income for the year under consideration but no assessment as stipulated under section 2(40) of the Income Tax Act, 1961 was made and the return of income was only processed under section

DEVKRUPA INTERNATIONAL,BHAVNAGAR vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE -1 BHAVNAGAR, BHAVNAGAR

In the result, the appeal of the assessee is allowed

ITA 820/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad03 Feb 2026AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyaldevkrupa International, The Assistant Commissioner Vs. Shop No.1 Navkar Tower, Of Income-Tax Circle-1, Kalubha Road, Bhavnagar Bhavnagar – 364001 [Pan: Aaefd0184G] (Appellant) .. (Respondent) Appellant By: Shri Tushar Hemani, Sr. Advocate Respondent By: Shri Abhijit, Sr. Dr Date Of Hearing 27.11.2025 Date Of Pronouncement 03.02.2026

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri Abhijit, Sr. DR

Section 143(1)Section 147Section 148Section 250Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER