KUSHAL VINODKUMAR BHATT LEGAL HEIR OF LATE SHRI VINODKUMAR RAMANLAL BHATT,ANAND vs. THE ACIT (OSD), WARD-5, ANAND

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

capital gain on sale of properties, which has escaped assessment and issued notice u/s.148 on 28-03-2018. The Ld AO in the reassessment order records that was his office in possession of then details of sale of immovable properties made on 26-08-2010. If the AO was in possession of the details of immovable properties transaction, then

M/S. SURZLON GLOBAL SERVICES LTD. ,AHMEDABAD vs. THE PR. CIT-3,, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 67-68/Ahd/2021 िनधा"रण वष"/Asstt. Years: 2016-2017 & 2017-2018 M/S. Suzlon Global Services Limited, Principal Commissioner 5 Suzlon, Shrimali Society, Vs. Of Income-Tax, Near Shree Krishna Centre, Ahmedabad. Nr. Judges Bunglow Cross Road, Ahmedabad-380009. Pan: Aaics1406R

292B of the Income Tax Act. Hon'ble Supreme Court has dealt with this judgment and explained its impact. Hon'ble Supreme Court ultimately upheld the judgment of Hon'ble Delhi High Court in the case of Maruti Suzuki (supra) and held that assessment order passed subsequently in the name of non-existing company would be without jurisdiction

PRABODH MOHANLAL SHAH,VADODARA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE INTL. TAXATION, VADODARA

In the result, the appeal filed by the Assessee is hereby allowed for statistical purpose

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 144C(1) of the Income Tax Act, 1961 relating to the Asst. Year 2018-19. I.T.A No. 331/Ahd/2022 A.Y. 2018-19 Page No 2 Prabodh Mohanlal Shah vs. ACIT 2. Brief facts of the case is that the assessee is a Non Resident Indian residing in United States of America has shown Long Term Capital Gain of Rs.56

YOGESH HARGOVINDBHAI JOSHI L/H OF BHAVNABEN Y. JOSHI,AHMEDABAD vs. THE ITO, WARD-6(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar, Vice- & Ms.Suchitra R. Kambleassessment Year : 2012-13 Yogesh Hargovindbhai Joshi Vs. The Ito, Ward-6(1)(1) L/H. Of Bhavnaben Y. Joshi Ahmedabad. 8, Manav Pursusharth Society Opp: Hirabhai Tower Uttamnagar, Maninagar Pan : Adupj 2208 C (Applicant) (Responent) : Shri Parin Shah, Ar Assessee By Revenue By : Shri Abhijit, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 08/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 29/07/2025 आदेश/O R D E R आदेश आदेश आदेश

capital gain. 5. Being aggrieved by the assessment order, the assessee-legal heir filed appeal before the ld.CIT(A). The ld.CIT(A) dismissed the appeal of the assessee. 6. Before us, the ld.AR submitted that the assessment order is passed in the name of a dead-person, and therefore, the assessment itself becomes invalid. The ld.AR further submitted that vide

INCOME-TAX OFFICER, WD.4(2)(1),, AHEMDABAD vs. LATE KHODAJI RANCHHODJI THAKOR LEGAL HEIR NARENDAKUMAR KHODAJI THAKOR, AHMEDABAD

In the result, the appeal filed by the Revenue is, therefore, dismissed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No. 941/Ahd/2025 िनधा"रण वष" /Assessment Year : 2016-2017

Capital gain on sale of Immovable property on the ground that the assessee had expired before issue of Notice u/s. 148 of the Act, despite the fact that: (i) The legal heir of the assessee had not informed the department about death of assessee at any stage prior to completion of assessment. (ii) A reopening notice

LATE SHRI NAVINCHANDRA SAKALCHAND DALAL, LEGAL HERI DIPAK N. DALAL,AHMEDABAD vs. ITO, WARD-5(2)(3)., AHMEDABAD

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No. 415/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2012-13)

gain on sale of fully let-out property (having undemarcated plot area of 4292 sq. mtrs. alongwith different super-structures thereupon admeasuring 2030.10 sq. mtrs.), presents this appeal 2.1 It is submitted that the AO has no valid jurisdiction u/s 148 as (i) Notice u/s 148 was issued on 28-1-2015 in name of deceased assessee viz; Shri Navinchandra