DILIPKUMAR PASHABHAI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD
In the result, both the appeals of the assessee in ITA Nos
ITA 1095/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2016-17
Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1095 & 1096/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Dilipkumar Pashabhai Prajapati The Income Tax Officer बनाम/ C/Sf 211 Pushp Business Campus Ward-3(3)(5) V/S. Nr. Vastral Cross Road Ahmedabad Sp Ring Road Vastral Ahmedabad – 382 418 "थायी लेखा सं./Pan:Atrpp 9632 R (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Jinesh Shah, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/09/2024 घोषणा की तारीख /Date Of Pronouncement: 25/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:
For Appellant: Shri Jinesh Shah, ARFor Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 147Section 148Section 250Section 251Section 68
purchases made by the appellant as bogus u/s 69C since the same was duly supported with bills and made payments through account payee cheques.
4. NFAC failed to consider that A.O. had reopened assessment based on the CBI inquiry, which is not a judicial proceeding, hence it is unrelatable in the Income Tax
Assessment Proceeding, thereby quashing the assessment proceeding
