YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

delay in filing of all five appeals is condoned, and the appeals are admitted for adjudication on merits. 4. Facts of the Case 4.1 The facts, as emerging from the orders of the Assessing Officer and the CIT(A), are substantially common across all the assessment years under consideration. 4.2 The assessee is an individual engaged in small business

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

delay in filing of all five appeals is condoned, and the appeals are admitted for adjudication on merits. 4. Facts of the Case 4.1 The facts, as emerging from the orders of the Assessing Officer and the CIT(A), are substantially common across all the assessment years under consideration. 4.2 The assessee is an individual engaged in small business

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

delay in filing of all five appeals is condoned, and the appeals are admitted for adjudication on merits. 4. Facts of the Case 4.1 The facts, as emerging from the orders of the Assessing Officer and the CIT(A), are substantially common across all the assessment years under consideration. 4.2 The assessee is an individual engaged in small business

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD 2(1)(1), AHMEDABAD, AHMEDABAD

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

delay in filing of all five appeals is condoned, and the appeals are admitted for adjudication on merits. 4. Facts of the Case 4.1 The facts, as emerging from the orders of the Assessing Officer and the CIT(A), are substantially common across all the assessment years under consideration. 4.2 The assessee is an individual engaged in small business

YAKIN JAYANTILAL SHAH,AHMEDABAD vs. ITO, WARD2(1)(1), AHMEDABAD, AHMEDABAD

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokar

delay in filing of all five appeals is condoned, and the appeals are admitted for adjudication on merits. 4. Facts of the Case 4.1 The facts, as emerging from the orders of the Assessing Officer and the CIT(A), are substantially common across all the assessment years under consideration. 4.2 The assessee is an individual engaged in small business

JIVRAJBHAI RAMABHAI CHAUDHARY,BANASKANTHA vs. THE INCOME TAX OFFICER, WARD-3, PALANPUR

In the result, the appeal of the assessee is partly allowed

Bench: Smt.Annapurna Guptaasstt.Year :2017-18 Jivarajbhai Ramabhai Chaudhary Income Tax Officer Patel Vas, Village : Hadta, Jadiya Vs Ward-3 Tal. Dhanera Palanpur. Dist: Banaskantha Gujarat. Pan : Azzpp 6148 A (Applicant) (Responent) : Shri Jimi Patel, Ar Assessee By : Ms.Neeju Gupta, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 27/11/2024 घोषणा क" तारीख /Date Of Pronouncement: 29/11/2024 आदेश आदेश/O R D E R आदेश आदेश

condoned, and I proceed to dispose of the appeal on its merits. 4. Taking up now the appeal of the assessee for adjudication, the issue arising in the present appeal relates to addition made to the income of the assessee on account of cash found deposited in his bank account to the tune of Rs.14,98,000/- during demonetization period

KALYAN JEWELS PVT. LTD,AHMEDABAD vs. ITO, WARD-2(1)(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

Bench: S/Shri Waseem Ahmed & T.R. Senthil Kumarassessment Year : 2009-10 Kalyan Jewells P.Ltd. Ito, Ward-2(1)(2) 49, Super Mall Vs Ahmedabad. Nr.Lal Bungalow, Ahmedabad 380 015 Pan : Aacck 4717 B

delay occurred which is prayed to be kindly condoned. 5) On the facts no interest u/s.234-A, 234-B, and 234-D of the Act ought to have been levied.” 5. Brief facts of the case is that the assessee is a private limited company. It has filed its return of income for the Asst.Year 2009-10 on 30.9.2009 declaring income

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

condoned. The legal heir contented before CIT[A] that the reassessment order passed under Section 144 r.w.s.147 for A.Y. 2011-12 is void ab initio. Since the notice issued under Section 148, which confers jurisdiction for reassessment, was issued in the name of a deceased person, consequently the entire proceedings legally unsustainable. Despite being informed of the death

NIRAJ PRATAPBHAI SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(2)(FORMERLY ITO, WARD-3(3)(3)), AHMEDABAD

In the result, the appeal of the assessee in ITA No

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench

seizure of unaccounted cash of Rs. 19.37 crores(alleged by Revenue to be related to accommodation entries and commission earned thereon) along with incriminating digital as well documentary evidences. The evidences gathered during search revealed that there are clandestine record of unaccounted cash, synchronized trading, providing bogus LTCG in various BSE listed scrips and transport of such cash through angadiyas

NIRAJ PRATAPBHAI SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-3(3)(2), (FORMERLY ITO, WARD-3(3)(3),, AHMEDABAD

In the result, the appeal of the assessee in ITA No

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench

seizure of unaccounted cash of Rs. 19.37 crores(alleged by Revenue to be related to accommodation entries and commission earned thereon) along with incriminating digital as well documentary evidences. The evidences gathered during search revealed that there are clandestine record of unaccounted cash, synchronized trading, providing bogus LTCG in various BSE listed scrips and transport of such cash through angadiyas

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3,, VADODARA vs. DIAMOND POWER INFRASTRUCTURE LIMITED, VADODARA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Sanjay Garg & Smt. Annapurna Guptaआयकर अपील सं /Ita No.861/Ahd/2025 िनधा"रण वष" /Assessment Year : 2019-20 The Dcit Diamond Power Infrastructure बनाम/ Central Circle-3 Ltd. V/S. Vadodara – 390 007 5/9-10, Essen House Bidc Gorwa Vadodara – 390 016 "थायी लेखा सं./Pan:Aaacd 8043 K (अपीलाथ)/ Appellant) (*+ यथ)/ Respondent) Assessee By : Shri S.N. Soparkar, Sr.Advocate Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 28/07/2025 घोषणा की तारीख /Date Of Pronouncement: 29/07/2025 आदेश/O R D E R Per Sanjay Garg:

delay in filing the present appeal is hereby condoned. 4. The Revenue, in this appeal, is aggrieved by the action of the Ld.CIT(A) in dismissing the application passed u/s.154 of the Act, for recalling the order No.CIT(A)/Ahdmedabad-12/10674/2018-19, dated 28/07/2022, whereby the Ld.CIT(A) quashed the assessment order passed by the AO u/s.143

PINAL PRAFULBHAI PATEL,AHMEDABAD vs. THE IT, WARD-3(2)(9), AHMEDABAD

In the result, the appeal is treated as dismissed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

delay in filing of the present appeal is hereby condoned. 5. The brief facts of the case are that, as per information received from DDIT (Investigation) Unit-1, Ahmedabad, the assessee had Pinal Prafulbhai Patel vs. ITO Asst.Year –2012-13 - 3– acquired 150,000 shares of M/s. Riddhi Siddhi Recyclers Pvt. Ltd., each with a face value

NIRAJ PRATAPBHAI SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-3(3)(2)(FORMERLY ITO, WARD-3(3)(3)), AHMEDABAD

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

Bench: Ms. Suchitra Kambleassessment Year: 2013-14

search resulted in seizure of unaccounted cash of Rs.19,37,00,000/- related to accommodation entries and commission earned thereof. The case of the assessee was reopened under Section 147 of the Act after obtaining approval and notice under Section 148 of the Act which was issued on 25.03.2020. During the course of scrutiny assessment proceedings, the assessee

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

delay is condoned. The appeals pertaining to 17 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P. Patel & 81 ors. A.Y. 2010-11 are IT(SS)A No.569/Ahd/2019 filed by the assessee and IT(SS)A No.01/Ahd/2020 filed by the Revenue with CO No.47/Ahd/2020. 21. We have heard Shri Tushar Hemani