PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

Appeals are partly allowed for\nstatistical reasons

164 ITR 102), and the\nHon'ble Bombay High Court in Amrit Lal & Co. (108 ITR 719) and Ciba\nDyes Ltd. v. CIT (25 ITR 102), the Assessing Officer concluded that the mere\nproduction of vouchers was insufficient to discharge the burden of proof\nunder section 37(1) of the Act, particularly when the genuineness of\nexpenditure was in doubt

THE DY.CIT, CENTRAL CIRCLE-1, VADODARA vs. PAWAN EDIFICE PVT. LTD., VADODARA

Appeals are partly allowed for\nstatistical reasons

164 ITR 102), and the\nHon'ble Bombay High Court in Amrit Lal & Co. (108 ITR 719) and Ciba\nDyes Ltd. v. CIT (25 ITR 102), the Assessing Officer concluded that the mere\nproduction of vouchers was insufficient to discharge the burden of proof\nunder section 37(1) of the Act, particularly when the genuineness of\nexpenditure was in doubt

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

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)

164 taxmann.com 663 (Bombay) (v) Ravindra Reddy Katamreddy vs. DCIT,(2024) 159 taxmann.com 5 (Bombay) (vi) Gigantic Mercantile P. Ltd. vs. ACIT, (2024) 165 taxmann.com 646 (Bombay) (ii) The second challenge to the reopening was on the ground that the reopening for A.Ys. 2013-14 to 2015-16 was time barred in as much as u/s.149

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)

164 taxmann.com 663 (Bombay) (v) Ravindra Reddy Katamreddy vs. DCIT,(2024) 159 taxmann.com 5 (Bombay) (vi) Gigantic Mercantile P. Ltd. vs. ACIT, (2024) 165 taxmann.com 646 (Bombay) (ii) The second challenge to the reopening was on the ground that the reopening for A.Ys. 2013-14 to 2015-16 was time barred in as much as u/s.149

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)

164 taxmann.com 663 (Bombay) (v) Ravindra Reddy Katamreddy vs. DCIT,(2024) 159 taxmann.com 5 (Bombay) (vi) Gigantic Mercantile P. Ltd. vs. ACIT, (2024) 165 taxmann.com 646 (Bombay) (ii) The second challenge to the reopening was on the ground that the reopening for A.Ys. 2013-14 to 2015-16 was time barred in as much as u/s.149

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)

164 taxmann.com 663 (Bombay) (v) Ravindra Reddy Katamreddy vs. DCIT,(2024) 159 taxmann.com 5 (Bombay) (vi) Gigantic Mercantile P. Ltd. vs. ACIT, (2024) 165 taxmann.com 646 (Bombay) (ii) The second challenge to the reopening was on the ground that the reopening for A.Ys. 2013-14 to 2015-16 was time barred in as much as u/s.149

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)

164 taxmann.com 663 (Bombay) (v) Ravindra Reddy Katamreddy vs. DCIT,(2024) 159 taxmann.com 5 (Bombay) (vi) Gigantic Mercantile P. Ltd. vs. ACIT, (2024) 165 taxmann.com 646 (Bombay) (ii) The second challenge to the reopening was on the ground that the reopening for A.Ys. 2013-14 to 2015-16 was time barred in as much as u/s.149

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)

164 taxmann.com 663 (Bombay) (v) Ravindra Reddy Katamreddy vs. DCIT,(2024) 159 taxmann.com 5 (Bombay) (vi) Gigantic Mercantile P. Ltd. vs. ACIT, (2024) 165 taxmann.com 646 (Bombay) (ii) The second challenge to the reopening was on the ground that the reopening for A.Ys. 2013-14 to 2015-16 was time barred in as much as u/s.149

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)

164 taxmann.com 663 (Bombay) (v) Ravindra Reddy Katamreddy vs. DCIT,(2024) 159 taxmann.com 5 (Bombay) (vi) Gigantic Mercantile P. Ltd. vs. ACIT, (2024) 165 taxmann.com 646 (Bombay) (ii) The second challenge to the reopening was on the ground that the reopening for A.Ys. 2013-14 to 2015-16 was time barred in as much as u/s.149

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)

164 taxmann.com 663 (Bombay) (v) Ravindra Reddy Katamreddy vs. DCIT,(2024) 159 taxmann.com 5 (Bombay) (vi) Gigantic Mercantile P. Ltd. vs. ACIT, (2024) 165 taxmann.com 646 (Bombay) (ii) The second challenge to the reopening was on the ground that the reopening for A.Ys. 2013-14 to 2015-16 was time barred in as much as u/s.149

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)

164 taxmann.com 663 (Bombay) (v) Ravindra Reddy Katamreddy vs. DCIT,(2024) 159 taxmann.com 5 (Bombay) (vi) Gigantic Mercantile P. Ltd. vs. ACIT, (2024) 165 taxmann.com 646 (Bombay) (ii) The second challenge to the reopening was on the ground that the reopening for A.Ys. 2013-14 to 2015-16 was time barred in as much as u/s.149

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

164\ntaxmann.com 663 (Bombay)\n(v) Ravindra Reddy Katamreddy vs. DCIT,(2024) 159 taxmann.com\n5 (Bombay)\n(vi) Gigantic Mercantile P. Ltd. VS. ACIT, (2024) 165\ntaxmann.com 646 (Bombay)\n(ii) The second challenge to the reopening was on the ground\nthat the reopening for A.Ys.2013-14 to 2015-16 was time\nbarred in as much as u/s.149

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

164\ntaxmann.com 663 (Bombay)\n(v)\nRavindra Reddy Katamreddy vs. DCIT,(2024) 159 taxmann.com\n5 (Bombay)\n(vi)\nGigantic Mercantile P. Ltd. VS. ACIT, (2024) 165\ntaxmann.com 646 (Bombay)\n(ii)\nThe second challenge to the reopening was on the ground\nthat the reopening for A.Ys.2013-14 to 2015-16 was time\nbarred in as much as u/s.149

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

164\ntaxmann.com 663 (Bombay)\n(v) Ravindra Reddy Katamreddy vs. DCIT,(2024) 159 taxmann.com\n5 (Bombay)\n(vi) Gigantic Mercantile P. Ltd. VS. ACIT, (2024) 165\ntaxmann.com 646 (Bombay)\n(ii) The second challenge to the reopening was on the ground\nthat the reopening for A.Ys.2013-14 to 2015-16 was time\nbarred in as much as u/s.149

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

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

164\ntaxmann.com 663 (Bombay)\n(v) Ravindra Reddy Katamreddy vs. DCIT,(2024) 159 taxmann.com\n5 (Bombay)\n(vi) Gigantic Mercantile P. Ltd. VS. ACIT, (2024) 165\ntaxmann.com 646 (Bombay)\n(ii) The second challenge to the reopening was on the ground\nthat the reopening for A.Ys.2013-14 to 2015-16 was time\nbarred in as much as u/s.149

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

164\ntaxmann.com 663 (Bombay)\n(v) Ravindra Reddy Katamreddy vs. DCIT,(2024) 159 taxmann.com\n5 (Bombay)\n(vi) Gigantic Mercantile P. Ltd. VS. ACIT, (2024) 165\ntaxmann.com 646 (Bombay)\n(ii) The second challenge to the reopening was on the ground\nthat the reopening for A.Ys.2013-14 to 2015-16 was time\nbarred in as much as u/s.149

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

164\ntaxmann.com 663 (Bombay)\n(v) Ravindra Reddy Katamreddy vs. DCIT,(2024) 159 taxmann.com\n5 (Bombay)\n(vi) Gigantic Mercantile P. Ltd. VS. ACIT, (2024) 165\ntaxmann.com 646 (Bombay)\n(ii) The second challenge to the reopening was on the ground\nthat the reopening for A.Ys.2013-14 to 2015-16 was time\nbarred in as much as u/s.149