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

SMT. VANITA VASWANI,AHMEDABAD vs. THE PR. CIT (CENTRAL), AHMEDABAD

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedassessment Years : 2010-11 Smt. Vanita Vaswani, The Pcit (Central), 2, Samprat Co-Op. Housing Vs Ahmedabad Society Limited, Opp. Rivera, 11, Prahladnagar, Ahmedabad - 380015 Pan : Aakpv 7868 D अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "त् "त् यथ" "त् "त् यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Tushar Hemani, Sr. Advocate Shri Parimalsinh B Parmar, Ar & Shri Vijay Govani, Ar Revenue By : Shri Virendra Ojha, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 28/07/2021 घोषणा क" तारीख /Date Of Pronouncement: 17/09/2021 आदेश/O R D E R आदेश आदेश आदेश Per Rajpal Yadav: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Principal Commissioner Of Income Tax (Central), Ahmedabad Dated 28.03.2021, Passed Under Section 263 Of The Income Tax Act, 1961 (In Short “The Act”), For Assessment Year 2010-2011. The Assessee Has Taken 7 Grounds Of Appeal Which Read As Under:- “1. The Ld. Pcit (Central), Ahmedabad ("The Pcit") Has Erred On Facts & In Law In Invoking Jurisdiction U/S 263 Of The Income Tax Act, 1961 ("The Act") & Has Further Erred In Directing The Ld. Ao To Pass Fresh Assessment Order Incorporating The Market Value Of The Property As Per Section 50C Of The Act. 2. The Ld. Pcit Has Erred On Facts & In Law In Passing Order U/S 263 Of The Income Tax Act, 1961 In The Case Of The Appellant In Failing To Take Smt. Vanita Vaswani Vs. Pr. Cit Ay : 2010-2011 2

151 and section 153, where the Assessing Officer is satisfied that,— Smt. Vanita Vaswani Vs. Pr. CIT AY : 2010-2011 8 (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, ~ belongs to; or (b) any books of account or documents, seized or requisitioned, or any information contained therein, a person other than the person referred

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

condonation of delay of 1600 days. Importantly, PAN, confirmation, address of all such parties from whom cash was accepted and repaid were filed by the legal heir and therefore he was well aware of the business affairs of the deceased assessee. Considering the background of criminal proceedings against assessee, such acceptance and repayment of loan in cash are within

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

condonation of delay of 1600 days. Importantly, PAN, confirmation, address of all such parties from whom cash was accepted and repaid were filed by the legal heir and therefore he was well aware of the business affairs of the deceased assessee. Considering the background of criminal proceedings against assessee, such acceptance and repayment of loan in cash are within

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

condonation of delay of 1600 days. Importantly, PAN, confirmation, address of all such parties from whom cash was accepted and repaid were filed by the legal heir and therefore he was well aware of the business affairs of the deceased assessee. Considering the background of criminal proceedings against assessee, such acceptance and repayment of loan in cash are within

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

condonation of delay of 1600 days. Importantly, PAN, confirmation, address of all such parties from whom cash was accepted and repaid were filed by the legal heir and therefore he was well aware of the business affairs of the deceased assessee. Considering the background of criminal proceedings against assessee, such acceptance and repayment of loan in cash are within

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

condonation of delay of 1600 days. Importantly, PAN, confirmation, address of all such parties from whom cash was accepted and repaid were filed by the legal heir and therefore he was well aware of the business affairs of the deceased assessee. Considering the background of criminal proceedings against assessee, such acceptance and repayment of loan in cash are within

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

condonation of delay of 1600 days. Importantly, PAN, confirmation, address of all such parties from whom cash was accepted and repaid were filed by the legal heir and therefore he was well aware of the business affairs of the deceased assessee. Considering the background of criminal proceedings against assessee, such acceptance and repayment of loan in cash are within

ARUNA KISHOR FOUNDATION,VADODARA vs. CIT(EXEMPTION), AHMEDABAD

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

delay of 156 days in ITA No. 323/Ahd/2025 and 151 days in ITA No. 324/Ahd/2025 is condoned. Facts of the Case 5. The assessee is a company registered under section

ARUNA KISHORE FOUNDATION,VADODARA vs. CIT(EXEMPTION), AHMEDABAD

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

delay of 156 days in ITA No. 323/Ahd/2025 and 151 days in ITA No. 324/Ahd/2025 is condoned. Facts of the Case 5. The assessee is a company registered under section

ARUNA KISHOR FOUNDATION,VADODARA vs. CIT(EXEMPTION), AHMEDABAD

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

delay of 156 days in ITA No. 323/Ahd/2025 and 151 days in ITA No. 324/Ahd/2025 is condoned. Facts of the Case 5. The assessee is a company registered under section

ARUNA KISHOR FOUNDATION,VADODARA vs. CIT(EXEMPTION), AHMEDABAD

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

delay of 156 days in ITA No. 323/Ahd/2025 and 151 days in ITA No. 324/Ahd/2025 is condoned. Facts of the Case 5. The assessee is a company registered under section

CHIRAG PATEL,VADODARA, GUJARAT vs. INCOME TAX OFFICER (ITO),WARD -3(1)(1), VADODARA, GUJARAT

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2012-13

Section 250 were issued to the appellant but due to the appellant's limited understanding of tax procedures and lack of proper legal assistance, there was a failure to respond. The appellant submits that the non-compliance was not deliberate but arose from circumstances beyond his control. The appellant requests that the matter be heard on merits to avoid

PARVINBANU MAYUDIN KAZI,ANAND vs. THE ITO, WARD-1 (PREVIOUSLY WARD-5), ANAND

In the result, the appeal is allowed

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2011-12 Parvinbanu Mayudin Kazi Ito, Ward-1 50/51, Sabnam Society Vs. Anand. Nr. New Water Tank Anand, Gujarat. Pan : Awppk 5536 L (Applicant) (Responent) : Shri B.T. Thakkar, Ar Assessee By : Shri Amit Pratap Singh, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 29/07/2025 आदेश/O R D E R आदेश आदेश आदेश Per Makarand V.Mahadeokar, Am: This Appeal By The Assessee Is Directed Against The Order Dated 26.05.2023 Passed By The Commissioner Of Income-Tax (Appeals), Nfac, Delhi [“Cit(A)”], For A.Y. 2011–12, Confirming The Addition Of Rs.9,81,000/- Made By The Assessing Officer Under Section 69A Of The Income-Tax Act, 1961, In Respect Of Cash Deposits In Her Savings Bank Account Vide His Order Dated 26.12.2018 Passed Under Section 143(3) R.W.S. 147 Of The Act.

delay deserves to be condoned. 3. Facts of the Case 3.1 The assessee had not filed the original return of income. Proceedings under section 147 were initiated after recording reasons and obtaining 3 approval under section 151

RAJESH AMARSINH PRAJAPATI,AHMEDABAD vs. ITO, WARD-3(2)(4), AHMEDABAD

In the result, appeal of the assessee is dismissed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

151 without giving any opportunity of being heard? Whether the Non-jurisdictional AO was legally correct in law in issuing the statutory notice on the Appellant in contravene the S. 120(3)(a) of the Act? Whether the non-jurisdictional AO was legally correct in taw in issuing notice u/s 148 for impugned transaction which was already considered and accepted

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