KAUSHAL PRAVINKUMAR SHAH,AHMEDABAD vs. THE ITO, WARD-3(3)(2), AHMEDABAD

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

unexplained money under section 69A, taxable u/s 115BBE. In addition, disallowance of Rs. 5,92,275/- being 12.5% of unexplained

HIRAL TAPANKUMAR CHUDGAR,VADODARA, GUJARAT vs. INCOME TAX OFFICER, WARD 1(3)(1), VADODARA, VADODARA, GUJARAT

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

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

unexplained money or investment under Sections 69A or 69 of the Income Tax Act, 1961, and no income has escaped assessment. Further CIT(Appeals) has erred in dismissing the appeal. Therefore, Section 115BBE cannot be invoked, and its application in this case is both legally and factually incorrect. The application of Section 115BBE should be deleted

SHALIGRAM INFRA PROJECTS LLP ( LTD. LIABILITY PARTNERSHIP),AHMEDABAD vs. THE JCIT (OSD), CENTRAL CIRCLE-2(2), AHMEDABAD

Appeals are partly allowed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarit(Ss)A No.167/Ahd/2021 Asstt.Year : 2017-18 & Asst.Year : 2018-19 Shaligram Infra Projects Llp Vs. The Jcit (Osd) 4Th Floor, Office No.401-402 Central Cir.2(2) B/H. Dishman House Ahmedabad. Opp: Sankalp Grace Ii, Ambli Ahmedabad. Pan: Acpfs 7047 A It(Ss)A No.194,195 & 196/Ahd/2021 Asstt.Year : 2015-16, 2016-17 & 2017-18 & Asst.Year : 2018-19 The Jcit (Osd) Vs. Shaligram Infra Projects Llp Central Cir.2(2) 4Th Floor, Office No.401-402 Ahmedabad. B/H. Dishman House Opp: Sankalp Grace Ii, Ambli Ahmedabad.

money” in respect of purchase of plots and bungalows from Raj Villa Co-operative Housing Society and also objected to the small disallowances of interest made under section 40A(2)(b). 3.8 The learned CIT(A), after considering the material on record, held that the entire addition made by the Assessing Officer under section 69B towards unexplained

KARTIK CLOTHING & FABRICS PRIVATE LIMITED,AHMEDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

unexplained money under Section 69A and dismissed the appeal of the assessee. 5. The assessee is in appeal before us against the order passed by CIT(Appeals) dismissing the appeal of the assessee. Before us, the Counsel for the assessee submitted that the assessee is a trader in clothes and does not sell in cash. The assessee had submitted list

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), AHMEDABAD, AHMEDABAD vs. HINDVA BUILDERS, AHMEDABAD

In the result, all the four appeals of the Revenue are hereby dismissed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

money received by the assessee on sale of flats, etc. ITA Nos.1450&1451 and 1562&1563/Ahd/2024 (By Revenue) DCIT vs. Hindva Builders Asst. Years : 2015-16, 2016-17, 2017-18 & 2017-18 respectively This issue is identical to that has been discussed above for AY 2016-17. The Ld. CIT(A) has also given his finding for the year under

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-1(4), AHMEDABAD, AHMEDABAD vs. HINDVA BUILDERS, AHMEDABAD

In the result, all the four appeals of the Revenue are hereby dismissed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

money received by the assessee on sale of flats, etc. ITA Nos.1450&1451 and 1562&1563/Ahd/2024 (By Revenue) DCIT vs. Hindva Builders Asst. Years : 2015-16, 2016-17, 2017-18 & 2017-18 respectively This issue is identical to that has been discussed above for AY 2016-17. The Ld. CIT(A) has also given his finding for the year under

DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD, AHMEDABAD vs. HINDVA BUILDERS, AHMEDABAD

In the result, all the four appeals of the Revenue are hereby dismissed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

money received by the assessee on sale of flats, etc. ITA Nos.1450&1451 and 1562&1563/Ahd/2024 (By Revenue) DCIT vs. Hindva Builders Asst. Years : 2015-16, 2016-17, 2017-18 & 2017-18 respectively This issue is identical to that has been discussed above for AY 2016-17. The Ld. CIT(A) has also given his finding for the year under

DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD, AHMEDABAD vs. HINDVA BUILDERS, AHMEDABAD

In the result, all the four appeals of the Revenue are hereby dismissed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

money received by the assessee on sale of flats, etc. ITA Nos.1450&1451 and 1562&1563/Ahd/2024 (By Revenue) DCIT vs. Hindva Builders Asst. Years : 2015-16, 2016-17, 2017-18 & 2017-18 respectively This issue is identical to that has been discussed above for AY 2016-17. The Ld. CIT(A) has also given his finding for the year under

SHRI KALPESH BHUPENDRABHAI BRAHAMBHATT,,VADODARA vs. THE INCOME TAX OFFICER, WARD-5(2), NOW WARD-3(1)(2),, VADODARA

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1990/Ahd/2016 "नधा"रण वष"/Assessment Year : 2011-12 Kalpesh Bhupendrabhai Vs. Ito, Brahambhatt, Ward – 5(2), Baroda, B/12, Mrudand Park Society, Now 3(1)(2), B/H. Bright School, Vip Road, Vadodara. Karelibaug, Vadodara – 390 018. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Mukund Bakshi, A.R. Revenue By : Shri Apoorva Bhardwaj, Sr.D.R. सुनवाई क" तार"ख/Date Of Hearing : 09.08.2018 घोषणा क" तार"ख /Date Of Pronouncement : 08.10.2018 आदेश/O R D E R Per Waseem Ahmed: The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The Appellate Order Of The Learned Commissioner Of Income-Tax (Appeals)-3, Vadodara [“Cit(A)” In Short] Relevant To Assessment Year 2011- 12. 2. Assessee Has Raised The Revised Grounds Of Appeal Vide Letter Dated 6Th August, 2018 Which Are Reproduced As Under: “1. The Ld. Cit (Appeals) Has Erred In Law & In Facts In Not Admitting The Additional Evidences Filed In Support Of The Appellant'S Claim Against The Additions Made In The Assessment. The Hon'Ble Tribunal Be Pleased To Admit The Same & Allow Necessary Reliefs. 2. The Ld. Cit (Appeals) Has Erred In Law & In Facts In Confirming The Action Of The Ld. A.O. In Holding That An Amount Of Rs.22,71,343/- Received In The Course Of Business Of Plying Of Motor Trucks Was To Be Assessed U/S. 56 Of The It Act & That No Further Allowance Of Expenditure From The Same Could Be Allowed.

unexplained money of the assessee u/s 69A of the Act. Thus, the AO disallowed the same and added to the total

HIRAL TAPANKUMAR CHUDGAR,VADODARA, GUJARAT vs. INCOME TAX OFFICER, WARD 1(3)(1), VADODARA, VADODARA, GUJARAT

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

Bench: Shri T.R. Senthil Kumar, Judicial Member And\nShri Makarand Vasant Mahadeokar, Accountant Member\nITA Nos 43 & 44/Ahd/2025\nAssessment Years: 2017-18 & 2018-19\nHiral Tapankumar\nChudgar\n201/A, Premdarshan,\nBehind Jay Ambe School,\nSamasavli Raod, Vemali,\nVadodara-390008,\nGujarat\nPAN: ANCPC4000H\n(Appellant)\nIncome Tax Officer\nWard-1(3)(1),\nVs Vadodara\n(Respondent)\nAssessee Represented:\nShri Deepak Shah, A.R.\nRevenue Represented:\nShri Abhijit, Sr.D.R.\nDate of hearing\n: 18-06-

unexplained money or\ninvestment under Sections 69A or 69 of the Income Tax Act, 1961, and no\nincome has escaped assessment. Further CIT(Appeals) has erred in\ndismissing the appeal. Therefore, Section 115BBE cannot be invoked, and\nits application in this case is both legally and factually incorrect. The\napplication of Section 115BBE should be deleted

NIRMAN,AHMEDABAD vs. DCIT, CIRCLE-2(1)(1),, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalnirman, Vs. 35, Vasantkunj Society, New Dcit, Sharda Mandir Road, Paldi, Circle-2(1)(1), Ahmedabad-380007 Ahmedabad [Pan :Aabfn 7155 L] (Appellant) .. (Respondent) Appellant Represented By : Shri Parin Shah, Ar Respondent Represented By: Shri C. Dharani Nath, Sr Dr Date Of Hearing 03.02.2026 Date Of Pronouncement 13.02.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

unexplained money u/s 69A of the Act and added the same to the income of the assessee. 4. For the sake of ready reference, the reasons recorded for reopening the case are reproduced here asunder:- “BASIS OF FORMING REASON TO BELIEVE AND DETAILS OF ESCAPEMENT OF INCOME: As per the information received from Dy. Director of Income-Tax(Inv.), Unit

SANDIP B. PADSALA,,AHMEDABAD vs. THE PR. CIT-1,, AHMEDABAD

In the result, appeal of the assessee is dismissed

Bench: The Commissioner Of Income-Tax (Appeals) For Adjudication. 3. The Ld. Pr Cit Erred On Facts & In Law In Holding That The Assessing Officer Erred In Granting Deduction Of Interest Of Rs. 11,70,726/- Without Appreciating That The Appellant Had Not Claimed Deduction Of The Same While Preparing Return Of Income. The Appellant Craves Permission To Add, Alter, Amend Or Withdraw Any Ground Or Grounds Of Appeal Either Before Or During The Course Of Rearing Of The Appeal.”

money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been explained or satisfactorily explained. Therefore, in these cases, the source not being known, such deemed income will not fall even under the head 'Income from other sources'. Therefore, the corresponding I.T.A No. 695/Ahd/2018

ITO WARD 1(3)(1), PETLAD, SEC. FLOOR BANK HOUSE, NEAR LAKSHMI TEMPLE,PETLAD vs. SHRI SHIVOHAM SAGAR CO. OP. CREDIT SOCIETY LTD., KANTHARIA

In the result, the appeal of Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.556/Ahd/2024 "नधा"रण वष" /Assessment Year : 2017-2018 The Income Tax Officer Shri Shivoham Sagar Co-Op. बनाम/ Ward-1(3)(1) Credit Society Ltd. Petlad 388 450 Kantharia, V/S. (Gujarat) At Po Kantharia – 388 307 "थायी लेखा सं./Pan: Aaaas 9119 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Umang N. Shah, Ar Revenue By : Shri Ashok Natha Bhalekar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 08/08/2024 घोषणा क" तार"ख /Date Of Pronouncement: 14/08/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

unexplained money of the assessee. I am unable to understand the rationale in the view taken by A.O. I noticed that the AO has invoked the provisions of sec.68 of the Act for making this addition. I also noticed that the assessee has also complied with the requirements of sec.68 of the Act. The AO has also not stated that

MRS. (DR.) SAMIRABEN NAYANBHAI PARIKH,,AHMEDABAD vs. ITO, WARD-7(1)(5),, AHMEDABAD

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

moneys u/s.69A. 3.1 Without prejudice to the above and in alternative both the lower authorities ought to have allowed credit for the withdrawals made in past I.E redeposit out of previous withdrawal and past savings. It is, therefore, prayed that the addition of Rs. 8,84,000/- upheld by the CIT(A) may kindly be deleted.” 3. The assessee

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

money under section 69A of the Act. In addition, the AO recorded an 3 alternative finding that since the assessee had maintained books of account and the deposits were reflected in the cash book, the same could also be brought to tax under section 68 of the Act as unexplained cash credits. 4. The AO noted that the assessee

NATHUBHAI YUSUFJI KURESHI,BANASKANTHA vs. THE ITO, WARD-1, MODASA

In the result, the appeal filed by the Assessee is treated as allowed for statistical purpose

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

unexplained money under section 69A of the Act. Similarly, the disallowance of freight expenses of 7,20,900/- under section

PARTH BUS SERVICES PRIVATE LIMITED,VADODARA, GUJARAT vs. INCOME TAX OFFICER, WARD 2(1)(3), VADODARA, GUJARAT

In the result, the appeal of the assessee is allowed for statistical\npurposes

unexplained money\nand cash deposits.\nOn facts and in the circumstances of the case and in law, Ld. CIT(A) by\nconfirming the order passed by the Ld. AO has grossly erred in making\naddition of Rs.35,58,300/- to the income of the appellant on account of\nunexplained money and cash deposits.\n2. Disallowance

M/S GREENWELL ORCHARDS,AHMEDABAD vs. THE PR.CIT-3 , AHMEDABAD

In the result, appeal filed by the Assessee is allowed

Unexplained moneys (On-money receipts) – Pursuant to search proceedings, assessee filed its return declaring certain unaccounted income – Assessing Officer completed assessment by making addition of said amount to assessee’s income – Commissioner passed a revisional order under section 263 on ground that Assessing Officer had not carried out detailed inquiries which included assessee’s on-money transactions – Tribunal thus

ARUNABEN KISHORKUMAR MANDALIA,AHMEDABAD vs. THE PR.CIT, CENTRAL, AHMEDABAD

In the result, the appeal preferred by the assessee is allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita Nos. 1052 To 1054/Ahd/2025 िनधा"रण वष"/Asstt. Years: 2017-18 To 2020-21 Arunaben Kishorkumar Mandalia, The Principal बनामVs 12, Ashwamegh-Iii, Commissioner Of . 132 Feet Ring Road, Income Tax (Central), Satellite, Ahmedabad. Ahmedabad-380015. Pan: Ablpm2848Q (अपीलाथ" /Appellant ( ""यथ" /Respondent) Assessee By : Shri M K Patel, With Shri Vartik Choksi, Ars Revenue By : Shri Sher Singh, Cit.Dr

disallowance u/s 14A does not arise. 11. Details of any capital assets sold/purchased during the year along with supporting documents and computation of capital gain thereon. (Para 11 of notice 142(1) dt. 24/08/2022) W.r.t. of purchase and sale of capital asset during the year under reference along with its supporting documents, we are submitted the details vide Para