HIRAL TAPANKUMAR CHUDGAR,VADODARA, GUJARAT vs. INCOME TAX OFFICER, WARD 1(3)(1), VADODARA, VADODARA, GUJARAT

In the result, the appeal filed by the assessee in ITA No

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

148A(b) to explain why the alleged transaction of accommodation entries of Long Term Capital Gain or loss not to be treated as income chargeable to tax which has escaped assessment, within the meaning of Section 147 of the Act. The assessee vide its reply dated 24-03-2022 submitted the scrip “Kushal Ltd.” were purchased from open platform provided

HIRAL TAPANKUMAR CHUDGAR,VADODARA, GUJARAT vs. INCOME TAX OFFICER, WARD 1(3)(1), VADODARA, VADODARA, GUJARAT

In the result, the appeal filed by the assessee in ITA No

Bench: Shri T.R. Senthil Kumar, Judicial Member And\nShri Makarand Vasant Mahadeokar, Accountant Member\nITA Nos 43 & 44/Ahd/2025\nAssessment Years: 2017-18 & 2018-19\nHiral Tapankumar\nChudgar\n201/A, Premdarshan,\nBehind Jay Ambe School,\nSamasavli Raod, Vemali,\nVadodara-390008,\nGujarat\nPAN: ANCPC4000H\n(Appellant)\nIncome Tax Officer\nWard-1(3)(1),\nVs Vadodara\n(Respondent)\nAssessee Represented:\nShri Deepak Shah, A.R.\nRevenue Represented:\nShri Abhijit, Sr.D.R.\nDate of hearing\n: 18-06-

148A(d) of the Act; the notice\ndated 31.03.2024 issued under Section 148 of the Act and the impugned\nassessment order dated 21.03.2025 are set aside.\n8. Respectfully following the above judicial precedents and the\nescaped assessment is Rs.29,55,558/- which is less than\nRs.50,00,000/-, therefore notice issued u/s.148A beyond three\nyears period is invalid

DHANANJAY TRADELINK PVT. LTD.,AHMEDABAD vs. THE ITO, WARD-1(1)(3), AHMEDABAD

In the result, appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kambledhananjay Tradelink Pvt. Ltd., Income-Tax Officer, Vs. 505, Padshani Pole, Kalupur, Ward-1(1)(3), Ahmedabad-380001 Ahmedabad [Pan : Aadcd 8007 A] (Appellant) .. (Respondent) Appellant By : Shri S.N. Divetia, Ar Respondent By: Shri Rignesh Das, Cit-Dr Date Of Hearing 08.10.2025 Date Of Pronouncement 10.12.2025

purchases from Kirit D. Patel, as bogus.” 3. The brief facts of the case are that the assessee is a closely held company engaged in the business of trading in Fabric Cotton, Grain, Chemicals, etc. It filed its return of income for the year under consideration on 07.10.2018 declaring total income of Rs.2,34,770/-. The case was selected

AMBAR RESOURCES PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

bogus purchases by the assessee Ambar Resources Pvt. Ltd. vs. ITO Asst.Year –2018-19 - 3– from M/s S.K. Enterprise, which was a non-existent and paper concern engaged in providing accommodation entries without actual movement of goods. Based on this information, the Assessing Officer initiated proceedings under section 148A

URVEEN SHIVPRASAD VYAS,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

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

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokarasstt.Year : 2018-2019 Urveen Shivprasad Vyas The Dcit, Cir.2(1)(1) 2, Dev Vihar-H Vs. Ahmedabad. B/H. Vrundavan Bungalows Thaltej-Shilaj Road, Ahmedabad. Pan : Ablpv 7563 R (Applicant) (Responent) Assessee By : Shri Prithu Parimal, Advocate : Shri Amit Pratap Singh, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 29/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 12/08/2025

148A(d) of the Act solely based on an alleged non-receipt of a reply from the Appellant. It is respectfully submitted that the mere absence of a response from the Appellant does not empower the Ld. AO to initiate reopening proceedings under Section 148 of the Act. The Ld. AO was obligated to independently evaluate the material and available

CHINMAY YOGESHKUMAR AGRAWAL, HUF,AHMEDABAD vs. THE ITO, WARD-3(1)(1), AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

148A, 149, and 151 do not apply. Therefore, the notice issued under Section 148 is contrary to the applicable legal provisions and is liable to be quashed. 2. The Ld. CITIA) has erred in not appreciating that the Ld.AO has obtained approval for issuance of the impugned notice under section 148 of the Act from the authority designated as 'Range

SANA MD.SAQIB PUTHAWALA,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

In the result, the appeal of the Assessee is allowed

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

section 147 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2018-19. I.T.A No. 624/Ahd/2025 A.Y. 2018-19 Page No 2 Sana Md. Saqib Puthawala. vs. ITO 2. The brief facts of the case are that the assessee is an individual deriving income from other sources and capital gains

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

section 147 r.w.s. I.T.A Nos. 1170 & 1171 and 1182 to 1185/Ahd/2025 A.Ys. 2018-19 & 2019-20 Page No 2 Alisha Packaging Industries vs. ITO 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2018-19 & 2019-20. ITA Nos. 1182 to 1185/Ahd/2025 are filed by the Assessee as against the exparte

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

section 147 r.w.s. I.T.A Nos. 1170 & 1171 and 1182 to 1185/Ahd/2025 A.Ys. 2018-19 & 2019-20 Page No 2 Alisha Packaging Industries vs. ITO 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2018-19 & 2019-20. ITA Nos. 1182 to 1185/Ahd/2025 are filed by the Assessee as against the exparte

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

section 147 r.w.s. I.T.A Nos. 1170 & 1171 and 1182 to 1185/Ahd/2025 A.Ys. 2018-19 & 2019-20 Page No 2 Alisha Packaging Industries vs. ITO 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2018-19 & 2019-20. ITA Nos. 1182 to 1185/Ahd/2025 are filed by the Assessee as against the exparte

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

section 147 r.w.s. I.T.A Nos. 1170 & 1171 and 1182 to 1185/Ahd/2025 A.Ys. 2018-19 & 2019-20 Page No 2 Alisha Packaging Industries vs. ITO 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2018-19 & 2019-20. ITA Nos. 1182 to 1185/Ahd/2025 are filed by the Assessee as against the exparte

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

section 147 r.w.s. I.T.A Nos. 1170 & 1171 and 1182 to 1185/Ahd/2025 A.Ys. 2018-19 & 2019-20 Page No 2 Alisha Packaging Industries vs. ITO 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2018-19 & 2019-20. ITA Nos. 1182 to 1185/Ahd/2025 are filed by the Assessee as against the exparte

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

section 147 r.w.s. I.T.A Nos. 1170 & 1171 and 1182 to 1185/Ahd/2025 A.Ys. 2018-19 & 2019-20 Page No 2 Alisha Packaging Industries vs. ITO 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2018-19 & 2019-20. ITA Nos. 1182 to 1185/Ahd/2025 are filed by the Assessee as against the exparte

INNOVATE DERIVATIVES PVT. LTD.,AHMEDABAD vs. THE ITO, WARD-2(1)(1), AHMEDABAD

In the result, the appeal filed by the Assessee is partly allowed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

section 147 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2019-20. I.T.A No. 31/Ahd/2026 A.Y. 2019-20 2 Innovate Derivatives Pvt. Ltd. Vs. ITO 2. Brief facts of the case is that the assessee is a company engaged in the business of trading in shares and securities, mutual