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19 results for “disallowance”+ Section 151Aclear

Sorted by relevance

Mumbai64Jaipur20Ahmedabad19Delhi15Hyderabad12Pune11Chandigarh10Lucknow5Visakhapatnam5Rajkot4Chennai4Raipur4Kolkata3Surat3Agra1Indore1Bangalore1Nagpur1

Key Topics

Section 14851Section 143(3)35Section 14719Addition to Income19Section 13217Section 132(4)17Search & Seizure17Section 80G4Section 102

RAJEN JAYANTILAL MERCHANT,AHMEDABAD vs. ASSESSMENT UNIT, JURIS. AO- THE ITO, WARD-3(3)(2), AHMEDABAD

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

ITA 1683/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad13 Nov 2025AY 2019-20

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

Section 147Section 151ASection 80Section 80G

151A of the Act as also the CBDT notification no. 18/2022 dt. 29-3-2022. 2. That the A.O. erred in not allowing deduction of Rs. 150,000/- claimed by the appellant in respect of a donation to a registered political party by NEFT/RTGS in spite of fulfilling all the pre-conditions laid down under the said section and producing

RAJKUMAR PAVANKUMAR SHARMA,MAKARPURA vs. INCOME TAX OFFICER, WARD-4(1)(7), VADODARA

In the result, the appeal of the assessee is allowed

Reassessment2
ITA 1821/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad18 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Rajeev Kumar Goyal, ARFor Respondent: Ms. Ketaki Desai, Sr. DR
Section 10Section 143(3)Section 147Section 17(2)(v)

151A and the e-Assessment of Income Escaping Assessment Scheme, Rajkumar Pavankumar Sharma vs. ITO Asst. Year –2018-19 - 4– 2022 and held that the case was selected through an automated process based on risk management strategy and that the jurisdictional Assessing Officer was competent to issue notice under section issued notice

DEPUTY COMMISSIONER OF INCOME -TAX, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

ITA 1153/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1) , AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

ITA 1154/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

ITA 1149/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2014-15

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

ITA 1151/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2016-17

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC (1) AHMEDABAD, AHMEDABAD

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

ITA 1145/AHD/2024[2020-2021]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2020-2021

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

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

ITA 1142/AHD/2024[2017-2018]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2017-2018

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

ITA 1152/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHEMEDABAD

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

ITA 1140/AHD/2024[2015-2016]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2015-2016

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

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

ITA 1139/AHD/2024[2014-2015]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2014-2015

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

ITA 1144/AHD/2024[2019-2020]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2019-2020
For Appellant: \nShri S. N. Soparkar, Sr. Advocate &For Respondent: \nShri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

151A of the Act, the assessment was required to be\ninitiated and completed by the Faceless AO (FAO). However, the\nLd. Sr. Counsel fairly conceded that the Jurisdictional High Court\nhad decided this issue against the assessee and in favour of the\nRevenue in the case of Talati & Talati LLP (167 taxamnn.com\n371).\n10. Per Contra, Shri A. P. Singh

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

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

ITA 1138/AHD/2024[2013-2014]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2013-2014
For Appellant: \nShri S. N. Soparkar, Sr. Advocate &For Respondent: \nShri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

151A of the Act, the assessment was required to be\ninitiated and completed by the Faceless AO (FAO). However, the\nLd. Sr. Counsel fairly conceded that the Jurisdictional High Court\nhad decided this issue against the assessee and in favour of the\nRevenue in the case of Talati & Talati LLP (167 taxamnn.com\n371).\n10. Per Contra, Shri A. P. Singh

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

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

ITA 1141/AHD/2024[2016-2017]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2016-2017
For Appellant: \nShri S. N. Soparkar, Sr. Advocate &For Respondent: \nShri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

151A of the Act, the assessment was required to be\ninitiated and completed by the Faceless AO (FAO). However, the\nLd. Sr. Counsel fairly conceded that the Jurisdictional High Court\nhad decided this issue against the assessee and in favour of the\nRevenue in the case of Talati & Talati LLP (167 taxamnn.com\n371).\n10. Per Contra, Shri A. P. Singh

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

ITA 1184/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2021-22
For Appellant: \nShri S. N. Soparkar, Sr. Advocate &For Respondent: \nShri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

151A of the Act, the assessment was required to be\ninitiated and completed by the Faceless AO (FAO). However, the\nLd. Sr. Counsel fairly conceded that the Jurisdictional High Court\nhad decided this issue against the assessee and in favour of the\nRevenue in the case of Talati & Talati LLP (167 taxamnn.com\n371).\n10. Per Contra, Shri A. P. Singh

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

ITA 1155/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2020-21
For Appellant: \nShri S. N. Soparkar, Sr. Advocate &For Respondent: \nShri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

151A of the Act, the assessment was required to be\ninitiated and completed by the Faceless AO (FAO). However, the\nLd. Sr. Counsel fairly conceded that the Jurisdictional High Court\nhad decided this issue against the assessee and in favour of the\nRevenue in the case of Talati & Talati LLP (167 taxamnn.com\n371).\n10.\nPer Contra, Shri A. P. Singh

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

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

ITA 1146/AHD/2024[2021-2022]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2021-2022
For Appellant: \nShri S. N. Soparkar, Sr. Advocate &For Respondent: \nShri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

151A of the Act, the assessment was required to be\ninitiated and completed by the Faceless AO (FAO). However, the\nLd. Sr. Counsel fairly conceded that the Jurisdictional High Court\nhad decided this issue against the assessee and in favour of the\nRevenue in the case of Talati & Talati LLP (167 taxamnn.com\n371).\n10. Per Contra, Shri A. P. Singh

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

ITA 1150/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2015-16
For Appellant: \nShri S. N. Soparkar, Sr. Advocate &For Respondent: \nShri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

151A of the Act, the assessment was required to be\ninitiated and completed by the Faceless AO (FAO). However, the\nLd. Sr. Counsel fairly conceded that the Jurisdictional High Court\nhad decided this issue against the assessee and in favour of the\nRevenue in the case of Talati & Talati LLP (167 taxamnn.com\n371).\n10. Per Contra, Shri A. P. Singh

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1),AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

ITA 1148/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2013-14
For Appellant: \nShri S. N. Soparkar, Sr. Advocate &For Respondent: \nShri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

151A of the Act, the assessment was required to be\ninitiated and completed by the Faceless AO (FAO). However, the\nLd. Sr. Counsel fairly conceded that the Jurisdictional High Court\nhad decided this issue against the assessee and in favour of the\nRevenue in the case of Talati & Talati LLP (167 taxamnn.com\n371).\n10. Per Contra, Shri A. P. Singh