MANISHKUMAR RAMLAKHAN AGRAWAL,AHMEDABAD vs. INCOME TAX OOFICER, WARD 6(1)(1), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

Gains of ₹6,01,979/-. Subsequently, a Search and Seizure operation under section 132 of the Act was conducted in the case of the Kushal Group of Ahmedabad on 05.02.2019. During the investigation, it was found that the said Group was involved in price rigging and issuing bogus accommodation entries, including fabricated long-term and short-term capital gains/losses. Based

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

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

TRUSHA VRAJENDRA SANGHAVI,AHMEDABAD vs. ITO, WARD 5(3)(2), AHMEDABAD

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

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years:2018-19

Capital Gain on sale of property. 4. Both, AO & CIT(A), have erred in passing the impugned orders without properly appreciating facts of the case, submissions of the assessee and documentary evidences available on record in the correct perspective. Such an act is in gross violation of the principles of natural justice. 5. The Ld. CIT(A) has erred

SAHEB INDUSTRIES,ANKLESHWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

capital gains on such sale of plots and also denied part of the exemption claimed under Section 54G of the Act and thereby assessed the income of the assessee at Rs. 5,93,02,872/-. During the course of assessment, the Assessing Officer observed that there was consistent non-compliance on part of the assessee and accordingly, proceedings under Section