“Section 11(3)(iii)”

Section References (mined)Section 11Section 11(3)(iii)3 judgments

MESHRI MAHAJAN VANDA,BHAVNAGAR vs. THE ITO (EXEMP), BHAVNAGAR

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

ITA 1261/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad02 Sept 2025AY 2023-24

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Shri Prateek Sharma, Sr. DR

Section 11(2)Section 11(3)Section 11(3)(iii)Section 115B

erred in taxing the amount in AY 2023-24 rather than AY 2022-23, which would be the correct assessment year as per Section 11(3)(iii) of the Act. Despite these arguments, the CIT(A) upheld the adjustment made by the CPC. In the appellate order

SHRI KRISHNANAGAR VAISHN vs. AMAJ,BHAVNAGARVS.THE ITO (EXEMPTION), BHAVNAGAR

In the result, appeal of the assessee is allowed

ITA 1096/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad03 Jul 2025AY 2023-24

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2023-24

Section 11Section 11(2)Section 11(3)Section 11(3)(c)Section 11(3)(i)Section 11(3)(iii)Section 115BSection 143(1)

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA

ASIA SOCIETY INDIA CENTRE,MUMBAI vs. INCOME TAX OFFICER, (EXEMPTION)-1(1), MUMBAI

ITA 3921/MUM/2024[2012-13]Status: DisposedITAT Mumbai22 Jan 2025AY 2012-13

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ram Krishn Kedia

Section 11(1)Section 11(2)Section 11(3)Section 12ASection 143(3)Section 25Section 250

contended by the Learned Departmental Representative that Assessing Officer has invoked provisions contained in Section 11(3)(c) read with Section 11(3)(iii) of the Act. However, we are of the view that in the facts of the present case the provisions contained in Section 11(3)(a) read