PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC (1) AHMEDABAD, AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

4) 1. Principal Chief Ahmedabad (i) Chief Commissioner of Commissioner Income-tax, Ahmedabad-1 of Income-tax, (ii) Chief Commissioner of Gujarat Income-tax, Ahmedabad-2 (iii) Chief Commissioner or Income-tax (TDS), Ahmedabad (iv) Chief Commissioner of Income-tax, Rajkot (v) Chief Commissioner of Income-tax, Surat (vi) Chief Commissioner of Income-tax, Vadodara 16. It is evident from

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

4) 1. Principal Chief Ahmedabad (i) Chief Commissioner of Commissioner Income-tax, Ahmedabad-1 of Income-tax, (ii) Chief Commissioner of Gujarat Income-tax, Ahmedabad-2 (iii) Chief Commissioner or Income-tax (TDS), Ahmedabad (iv) Chief Commissioner of Income-tax, Rajkot (v) Chief Commissioner of Income-tax, Surat (vi) Chief Commissioner of Income-tax, Vadodara 16. It is evident from

DEPUTY COMMISSIONER OF INCOME -TAX, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

4) 1. Principal Chief Ahmedabad (i) Chief Commissioner of Commissioner Income-tax, Ahmedabad-1 of Income-tax, (ii) Chief Commissioner of Gujarat Income-tax, Ahmedabad-2 (iii) Chief Commissioner or Income-tax (TDS), Ahmedabad (iv) Chief Commissioner of Income-tax, Rajkot (v) Chief Commissioner of Income-tax, Surat (vi) Chief Commissioner of Income-tax, Vadodara 16. It is evident from

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

4) 1. Principal Chief Ahmedabad (i) Chief Commissioner of Commissioner Income-tax, Ahmedabad-1 of Income-tax, (ii) Chief Commissioner of Gujarat Income-tax, Ahmedabad-2 (iii) Chief Commissioner or Income-tax (TDS), Ahmedabad (iv) Chief Commissioner of Income-tax, Rajkot (v) Chief Commissioner of Income-tax, Surat (vi) Chief Commissioner of Income-tax, Vadodara 16. It is evident from

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

4) 1. Principal Chief Ahmedabad (i) Chief Commissioner of Commissioner Income-tax, Ahmedabad-1 of Income-tax, (ii) Chief Commissioner of Gujarat Income-tax, Ahmedabad-2 (iii) Chief Commissioner or Income-tax (TDS), Ahmedabad (iv) Chief Commissioner of Income-tax, Rajkot (v) Chief Commissioner of Income-tax, Surat (vi) Chief Commissioner of Income-tax, Vadodara 16. It is evident from

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHEMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

4) 1. Principal Chief Ahmedabad (i) Chief Commissioner of Commissioner Income-tax, Ahmedabad-1 of Income-tax, (ii) Chief Commissioner of Gujarat Income-tax, Ahmedabad-2 (iii) Chief Commissioner or Income-tax (TDS), Ahmedabad (iv) Chief Commissioner of Income-tax, Rajkot (v) Chief Commissioner of Income-tax, Surat (vi) Chief Commissioner of Income-tax, Vadodara 16. It is evident from

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

4) 1. Principal Chief Ahmedabad (i) Chief Commissioner of Commissioner Income-tax, Ahmedabad-1 of Income-tax, (ii) Chief Commissioner of Gujarat Income-tax, Ahmedabad-2 (iii) Chief Commissioner or Income-tax (TDS), Ahmedabad (iv) Chief Commissioner of Income-tax, Rajkot (v) Chief Commissioner of Income-tax, Surat (vi) Chief Commissioner of Income-tax, Vadodara 16. It is evident from

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

4) 1. Principal Chief Ahmedabad (i) Chief Commissioner of Commissioner Income-tax, Ahmedabad-1 of Income-tax, (ii) Chief Commissioner of Gujarat Income-tax, Ahmedabad-2 (iii) Chief Commissioner or Income-tax (TDS), Ahmedabad (iv) Chief Commissioner of Income-tax, Rajkot (v) Chief Commissioner of Income-tax, Surat (vi) Chief Commissioner of Income-tax, Vadodara 16. It is evident from

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

4)\n(i) Chief Commissioner of\nIncome-tax, Ahmedabad-1\n(ii) Chief Commissioner of\nIncome-tax, Ahmedabad-2\n(iii) Chief Commissioner or\nIncome-tax (TDS), Ahmedabad\n(iv) Chief Commissioner of\nIncome-tax, Rajkot\n(v) Chief Commissioner of\nIncome-tax, Surat\n(vi) Chief Commissioner of\nIncome-tax, Vadodara\n16. It is evident from the above Notification

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

4)\n(i) Chief Commissioner of\nIncome-tax, Ahmedabad-1\n(ii) Chief Commissioner of\nIncome-tax, Ahmedabad-2\n(iii) Chief Commissioner or\nIncome-tax (TDS), Ahmedabad\n(iv) Chief Commissioner of\nIncome-tax, Rajkot\n(v) Chief Commissioner of\nIncome-tax, Surat\n(vi) Chief Commissioner of\nIncome-tax, Vadodara\n16. It is evident from the above Notification

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

4)\n(i) Chief Commissioner of\nIncome-tax, Ahmedabad-1\n(ii) Chief Commissioner of\nIncome-tax, Ahmedabad-2\n(iii) Chief Commissioner or\nIncome-tax (TDS), Ahmedabad\n(iv) Chief Commissioner of\nIncome-tax, Rajkot\n(v) Chief Commissioner of\nIncome-tax, Surat\n(vi) Chief Commissioner of\nIncome-tax, Vadodara\n16.\nIt is evident from the above Notification

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

4)\n(i) Chief Commissioner of\nIncome-tax, Ahmedabad-1\n(ii) Chief Commissioner of\nIncome-tax, Ahmedabad-2\n(iii) Chief Commissioner or\nIncome-tax (TDS), Ahmedabad\n(iv) Chief Commissioner of\nIncome-tax, Rajkot\n(v) Chief Commissioner of\nIncome-tax, Surat\n(vi) Chief Commissioner of\nIncome-tax, Vadodara\n16. It is evident from the above Notification

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

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

4)\n(i) Chief Commissioner of\nIncome-tax, Ahmedabad-1\n(ii) Chief Commissioner of\nIncome-tax, Ahmedabad-2\n(iii) Chief Commissioner or\nIncome-tax (TDS), Ahmedabad\n(iv) Chief Commissioner of\nIncome-tax, Rajkot\n(v) Chief Commissioner of\nIncome-tax, Surat\n(vi) Chief Commissioner of\nIncome-tax, Vadodara\n16. It is evident from the above Notification

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

4)\n(i) Chief Commissioner of\nIncome-tax, Ahmedabad-1\n(ii) Chief Commissioner of\nIncome-tax, Ahmedabad-2\n(iii) Chief Commissioner or\nIncome-tax (TDS), Ahmedabad\n(iv) Chief Commissioner of\nIncome-tax, Rajkot\n(v) Chief Commissioner of\nIncome-tax, Surat\n(vi) Chief Commissioner of\nIncome-tax, Vadodara\n16. It is evident from the above Notification

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

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

4)\n(i) Chief Commissioner of\nIncome-tax, Ahmedabad-1\n(ii) Chief Commissioner of\nIncome-tax, Ahmedabad-2\n(iii) Chief Commissioner or\nIncome-tax (TDS), Ahmedabad\n(iv) Chief Commissioner of\nIncome-tax, Rajkot\n(v) Chief Commissioner of\nIncome-tax, Surat\n(vi) Chief Commissioner of\nIncome-tax, Vadodara\n16. It is evident from the above Notification

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

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

4)\n(i) Chief Commissioner of\nIncome-tax, Ahmedabad-1\n(ii) Chief Commissioner of\nIncome-tax, Ahmedabad-2\n(iii) Chief Commissioner or\nIncome-tax (TDS), Ahmedabad\n(iv) Chief Commissioner of\nIncome-tax, Rajkot\n(v) Chief Commissioner of\nIncome-tax, Surat\n(vi) Chief Commissioner of\nIncome-tax, Vadodara\n16. It is evident from the above Notification

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1),AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

4)\n(i) Chief Commissioner of\nIncome-tax, Ahmedabad-1\n(ii) Chief Commissioner of\nIncome-tax, Ahmedabad-2\n(iii) Chief Commissioner or\nIncome-tax (TDS), Ahmedabad\n(iv) Chief Commissioner of\nIncome-tax, Rajkot\n(v) Chief Commissioner of\nIncome-tax, Surat\n(vi) Chief Commissioner of\nIncome-tax, Vadodara\n16. It is evident from the above Notification

ACIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. M/S. ASHRITA CONSTRUCTION PVT. LTD., AHMEDABAD

In the result, the Cross Objection filed by the Assessee is allowed

b) Any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, related to, 11.1. The pre-amended provisions reads as follows: “Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable

TORRENT POWER LTD.,,AHMEDABAD vs. THE ACIT.,RANGE-8,, AHMEDABAD

In the result cross objection filed by the assessee is partly allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

section 80-IA of the Act. 69. The learned CIT (A) disregarded the contention of the assessee by observing that the impugned income does not have nexus with the distribution of power activity of the assessee. Thus the learned CIT (A) upheld the finding of the AO. 70. Being aggrieved by the order of the learned CIT (A), the assessee