MANMOHAN PRAVINCHANDRA MADANI,AHMEDABAD vs. THE ITIO, WARD-3(2)(10), AHMEDABAD

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

disallowance of\nRs.6,22,253/- made by the Assessing Officer u/s.40A(3) of the I. T. Act, 1961 in\nrespect of payments made for purchase of goods and labour charges.\n4.\nThe Ld. CIT(A), NFAC, Delhi has erred in confirming the additions made by\nthe Assessing Officer without considering the fact that the alleged cash deposits

INCOME TAX OFFICER, WARD-1(3)(1), AHMEDABAD, AHMEDABAD vs. RAJESHKUMAR RAMESHCHANDRA SHAH, AHMEDABAD

In the result, appeal filed by the Revenue is dismissed

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

deposited in the bank account to be out of cash sales, we see no reason to interfere in the order of the Ld. CIT(A) deleting the addition made of Rs.9,60,01,000/-. 8. Ground No.2 raised by the Revenue pertains to the disallowance

THE ACIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. M/S. PANKAJ COTTON INDUSTRIES, PATAN

disallowances to the extent of Rs. 7204886/- above said in entirety as confirmed to the tune of 25% in lower appellate proceedings. It thereafter pleads that the CIT(A) has erred in law and on facts in confirming unexplained cash deposits

SAKETKUMAR RUGNATH TANNA LEGAL HEIR OF LATE SMT. INDUMATIBEN RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

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

cash deposited and cheque Clering/ transfer 52,97,389 entries in Bank Account 3 Disallowance u/s 36(1)(iii) 11,114 4 Disallowance

SAKETKUMAR RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

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

cash deposited and cheque Clering/ transfer 52,97,389 entries in Bank Account 3 Disallowance u/s 36(1)(iii) 11,114 4 Disallowance

SAKETKUMAR RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

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

cash deposited and cheque Clering/ transfer 52,97,389 entries in Bank Account 3 Disallowance u/s 36(1)(iii) 11,114 4 Disallowance

THE ITO WARD-5(3)(1) (PREVIOUSLY THE ACIT, CENTRAL CIRCLE-2(2)), AHMEDABAD vs. SHRI SAKETKUMAR RUGNATH TANNA LEGAL HEIR OF LATE SMT. INDUMATIBEN RUGNATH TANNA, AHMEDABAD

In the result the assessee appeal in ITA

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

cash deposited and cheque Clering/ transfer 52,97,389 entries in Bank Account 3 Disallowance u/s 36(1)(iii) 11,114 4 Disallowance

SMT. RITABEN SAKETKUMAR TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

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

cash deposited and cheque Clering/ transfer 52,97,389 entries in Bank Account 3 Disallowance u/s 36(1)(iii) 11,114 4 Disallowance

THE ACIT, CENTRAL CIRCLE-2(2), AHMEDABAD vs. SMT. RITABEN SAKETKUMAR TANNA, AHMEDABAD

In the result the assessee appeal in ITA

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

cash deposited and cheque Clering/ transfer 52,97,389 entries in Bank Account 3 Disallowance u/s 36(1)(iii) 11,114 4 Disallowance

AMIT CHAMPAKLAL SHAH,AHMEDABAD vs. ITO, WARD-7(4), AHMEDABAD

In the result, the assessee’s appeal is partly allowed

cash deposit, Id. AO disallowed the cash deposited in the bank account amounting to Rs 23,92,400/- under section

THE FALAHE DARAIN EDUCATION SOCIETY,AHMEDABAD vs. DCIT, CIRCLE-1, EXMP., AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is allowed

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI T.R. SENTHIL KUMAR (Judicial Member)

deposited cash in two bank account in Bank of India and State Bank of India totaling to Rs.70,69,780/-. Again in the absence of any justification regarding the source of said cash, the AO treated the same as income of the assessee and made addition to the income of the ITA No. 2111/Ahd/2025 [The Falahe Darain Education Society

HARISHKUMAR KHUSHALRAY BHATT,AHMEDABAD vs. THE ITO, WARD-3(3)(2) NOW WARD-3(3)(1), AHMEDABAD

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

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Harishkumar Khushalray Bhatt Ito, Ward-3(3)(2) P/1, Chandragupta Apartment Vs. Ahmedabad. Nr. Gordhandas Patel Hospital Vastrapur Ahmedabad. Pan : Abspb 3786 F (Applicant) (Responent) Assessee By : Shri Pritesh L. Shah, Ar : Shri Uday Kishanrao Kakne, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 07/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 15/07/2025 आदेश/O R D E R आदेश आदेश आदेश

disallowance of donation under section 80G. The CIT(A) confirmed the addition of Rs.32,61,500/- under section 69A, holding that the explanation for cash deposits

SHRI GOPALBHAI JOITARAM PATEL,,MEHSANA vs. THE INCOME TAX OFFICER, PATAN WARD-4,, PATAN

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

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1834/Ahd/2016 ("नधा"रण वष"/Assessment Year : 2006-07 ) Shri Gopalbhai Joitaram Patel The Ito बनाम/ Ambicanagar Patan Ward-4 Vs. At & Post : Aithor – 384 175 Patan – 384 265 Tal. Unjha,Dist.Mehsana (N.G.) "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Apjpp 9471 N (अपीलाथ"/Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri Mehul Talera, Ar Shri S.N. Divatia, Ar ""यथ" क" ओर से/Respondent By: Shri Mudit Nagpal, Sr.Dr

disallowance of Rs.6,73,100/- u/s.69 of the Act. 5. Briefly stated facts are that the assessee in the present case is an individual and engaged in the agricultural activity. The Assessing Shri Gopalbhai Joitarm Patel vs. ITO Asst.Year - 2006-07 Officer during the assessment proceedings observed that the assessee has deposited cash

SHRI BHAGWANBHAI RANCHHODBHAI MAKWANA,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(1)(2),, AHMEDABAD

Appeal is dismissed

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

disallowed the claim of expenses in view of the fact that PAN of contractee has not been furnished. We observe that again in respect of these expenses, all expenses have been incurred by the assessee in cash, there is no proof of deduction of tax at source at the time of making payment, no supporting details/bills/vouchers etc. have been furnished

SHRI BHAGWANBHAI R. MAKWANA,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-14(2),, AHMEDABAD

Appeal is dismissed

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

disallowed the claim of expenses in view of the fact that PAN of contractee has not been furnished. We observe that again in respect of these expenses, all expenses have been incurred by the assessee in cash, there is no proof of deduction of tax at source at the time of making payment, no supporting details/bills/vouchers etc. have been furnished

BHAKTIBEN BHAGWATSINH CHAVDA, (L/H OF LATE BHAGWATSINH J CHAVDA),AHMEDABAD vs. ITO, WARD-14(2),, AHMEDABAD

Appeal is dismissed

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

disallowed the claim of expenses in view of the fact that PAN of contractee has not been furnished. We observe that again in respect of these expenses, all expenses have been incurred by the assessee in cash, there is no proof of deduction of tax at source at the time of making payment, no supporting details/bills/vouchers etc. have been furnished

LATE BHAGWATSINH JIBHUBHAI CHAVDA)L/H.BHAKTIBEN BHAGWATSINH CHAVDA,,AHMEDABAD vs. ITO, WARD-5(1)(2),, AHMEDABAD

Appeal is dismissed

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

disallowed the claim of expenses in view of the fact that PAN of contractee has not been furnished. We observe that again in respect of these expenses, all expenses have been incurred by the assessee in cash, there is no proof of deduction of tax at source at the time of making payment, no supporting details/bills/vouchers etc. have been furnished

RAMESHKUMAR MELAPCHAND SHAH,AHMEDABAD vs. THE ITO, WARD-5(2)(4), AHMEDABAD

In the result, the appeal filed by the Revenue in ITA No

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

disallowance of Rs.10,80,000/- being salary expenses u/s. 37 of the Act. 6. Heard rival submissions and perused the materials available on record including the Paper Book and case laws filed by the assessee. The assessee claims that the cash deposit