MOHIT VIJAYKUMAR GUPTA,MUMBAI vs. THE DCIT, CIRCLE-2(1)(1), AHMEDABAD
In the result, the appeal of the assessee is partly allowed, Ground No
ITA 1091/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2021-22
Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1091/Ahd/2025 िनधा"रण वष" /Assessment Year : 2021-22 Mohit Vijaykumar Gupta The Dcit बनाम/ B-1001, Juhu Trishul, Circle-2(1)(1) V/S. Gulmohar Cross Road No.6 Ahmedabad – 380 015 Jvpd Vile Parle West Mumbai – 400 049 "थायी लेखा सं./Pan: Adfpg 7162 D (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri J. C. Desai, Ca Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 06/08/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 14/12/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2021-2022. 2. The Assessee Has Raised The Following Grounds Of Appeal: Mohit Vijaykumar Gupta Vs. Dcit Asst. Year : 2021-22
For Appellant: Shri J. C. Desai, CAFor Respondent: Shri B.P. Srivastava, Sr.DR
Section 22Section 23(1)(c)Section 24Section 250
sections 54, 54B,
54EC, 54EE, 54F, 54G, 54GA and 54GB of the Act. During the course of assessment proceedings, the Assessing Officer passed an order assessing the total income at ₹11,02,69,810/– as against the returned income of Mohit Vijaykumar Gupta vs. DCIT
Asst. Year : 2021-22
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₹10,60,37,350/–. The additions made
