GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s. 271(l)(c) of the Act for Rs.166,50,03,312 be deleted. ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 4– 4. Without prejudice to the above, the learned CIT(A) has also erred in upholding the penalty under section 271

DCIT CIRCLE GANDHINAGAR, GANDHINAGAR vs. SHRI UMIYA CO OPERATIVE CREDIT SOCIETY LTD LINCH, GANDHINAGAR

In the result, the appeals filed by the Revenue are hereby dismissed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

271-1], 4[section 271J,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 2728 or sub- section (1) or sub-section (1A) of section 272BB or sub-section sub-section (1) of section 2 section 2728BB or clause (b) of sub-section

DCIT, CIRCLE GANDHINAGAR, GANDHINAGAR vs. SHRI UMIYA CO OPERATIVE CREDIT SOCIETY LTD LINCH, GANDHINAGAR

In the result, the appeals filed by the Revenue are hereby dismissed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

271-1], 4[section 271J,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 2728 or sub- section (1) or sub-section (1A) of section 272BB or sub-section sub-section (1) of section 2 section 2728BB or clause (b) of sub-section

SHIVAM PRERNA INFRABUILD,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-3(3)(5), AHMEDABAD

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

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

penalty of Rs.30,000/- under section 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for non-compliance to the statutory notices issued by the Assessing Officer. I.T.A No. 1431/Ahd/2024 A.Y. 2016-17 Page No 2 Shivam Prerna Infrabuild vs. ITO 2. Brief facts of the case is that the assesse is a partnership

SAROJBEN NATVARBHAI PATEL,CHHOTAUDEPUR vs. THE ITO, WARD-3(1)(4), VADODARA

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

271(1)(b) of the Act.\n17. The learned CIT(A) and the AO erred in fact and in law in initiating penalty\nproceedings u/s. 271F of the Act.\n18. The Appellant reserves the right to add, or modify, or substitute, or alter, or\ndelete all or any of the grounds of appeal.\"\nThe brief facts of the case

DHARMENDRA RIKHAVCHAND SHAH, HUF,HIMATNAGAR vs. NFAC, DELHI PRESENT HURIS.THE ITO, WARD-1, HIMATNAGAR

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

u/s 69A r.w.s. 115BBE of the Act without bringing any incriminating material or evidence on record. 6. In law and on the facts and in the circumstances of the case, the appellant craves leave to add, amend, alter or withdraw any ground at or before the time of hearing.” 3. The brief facts of the case are that the assessee

VARIJ BUILDERS PVT. LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER,. WARD-8(4), AHMEDABAD

In the result, assessee’s appeal is allowed; whereas the appeal of the Revenue is dismissed

Bench: Ms.Annapurna Gupta, Accountant Memeber & T.R. Senthil Kumarassessment Year : 2008-09 Varij Builders P.Ltd. Ito, Ward-8(4) 2, Sejal House Vs Ahmedabad. Nr. Maninagar Railway Station Maninagar Ahmedabad 380 008. Pan : Aaccv5656Q Assessment Year : 2008-09 Ito, Ward-8(4) Varij Builders P.Ltd. Ahmedabad. Vs 2, Sejal House Nr. Maninagar Railway Station Maninagar Ahmedabad 380 008 अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Ms.Nupur Shah, Ar & Shri Dhiren Shah, Ar Revenue By : Shri Rameshkumar L. Sadhu, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 09/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 16/02/2022 आदेश/O R D E R Per T.R. Senthil Kumar: These Are Cross Appeals One Filed By The Assessee In Ita No.1915/Ahd/2013 & Another Filed By The Revenue In Ita No.2008/Ahd/2013 Against Order Dated 9.5.2013 Passed By The Ld.Commissioner Of Income-Tax (Appeals)-Xiv, Ahmedabad [In Short Referred As “Ld.Cit(A)”] Relating To The Assessment Year 2008-09. Ita No.1915 & 2008/Ahd/2013 2 2. Original Grounds Of Appeal Raised By The Assessee Are As Follows: “1. The Ld. Cit(A) Has Erred In Law & On Facts In Confirming The Addition Of Unexplained Cash Credit U/S.68 Of The Act Of Rs.92,00,000/- On Account Of Share Application Money Received In Cash.

penalty under sections 271(1)(c) and 271E of the Act. 4. Aggrieved against the assessment order, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals)-14, Ahmedabad [herein after referred as “Ld.CIT(A)”] wherein by a detailed order confirmed addition of Rs.92 lakhs on account of share application received in cash and deleted addition of Rs.1.75

THE ITO, WARD 8(4),, AHMEDABAD vs. VARIJ BUILDERS PVT. LTD.,, AHMEDABAD

In the result, assessee’s appeal is allowed; whereas the appeal of the Revenue is dismissed

Bench: Ms.Annapurna Gupta, Accountant Memeber & T.R. Senthil Kumarassessment Year : 2008-09 Varij Builders P.Ltd. Ito, Ward-8(4) 2, Sejal House Vs Ahmedabad. Nr. Maninagar Railway Station Maninagar Ahmedabad 380 008. Pan : Aaccv5656Q Assessment Year : 2008-09 Ito, Ward-8(4) Varij Builders P.Ltd. Ahmedabad. Vs 2, Sejal House Nr. Maninagar Railway Station Maninagar Ahmedabad 380 008 अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Ms.Nupur Shah, Ar & Shri Dhiren Shah, Ar Revenue By : Shri Rameshkumar L. Sadhu, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 09/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 16/02/2022 आदेश/O R D E R Per T.R. Senthil Kumar: These Are Cross Appeals One Filed By The Assessee In Ita No.1915/Ahd/2013 & Another Filed By The Revenue In Ita No.2008/Ahd/2013 Against Order Dated 9.5.2013 Passed By The Ld.Commissioner Of Income-Tax (Appeals)-Xiv, Ahmedabad [In Short Referred As “Ld.Cit(A)”] Relating To The Assessment Year 2008-09. Ita No.1915 & 2008/Ahd/2013 2 2. Original Grounds Of Appeal Raised By The Assessee Are As Follows: “1. The Ld. Cit(A) Has Erred In Law & On Facts In Confirming The Addition Of Unexplained Cash Credit U/S.68 Of The Act Of Rs.92,00,000/- On Account Of Share Application Money Received In Cash.

penalty under sections 271(1)(c) and 271E of the Act. 4. Aggrieved against the assessment order, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals)-14, Ahmedabad [herein after referred as “Ld.CIT(A)”] wherein by a detailed order confirmed addition of Rs.92 lakhs on account of share application received in cash and deleted addition of Rs.1.75

INCOME TAX OFFICER WARD 4(2)(3) AHMEDABAD, AHMEDABAD vs. NITINBHAI KANUBHAI PATEL, AHMEDABAD

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

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokarasstt.Year : 2016-2017 Ito, Ward-4(2)(3) Shri Nitinbhai Kanubhai Patel Ahmedabad. Vs. Room No.303, 3Rd Floor Aaykar Bhavan Vejalpur, Ahmedabad. Pan : Aaspp 5802 F (Applicant) (Responent) : None Assessee By : Shri Veerabadram Vislavath, Sr.Dr. Revenue By सुनवाई क" तारीख/Date Of Hearing : 13/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 14/10/2025

148A(d) was passed on 29.07.2022, and thereafter a fresh notice under section 148 was issued after obtaining necessary approval from the competent authority. 2.4 In response to the statutory notices under sections 142(1) and 143(2), the assessee furnished replies electronically. The Assessing Officer noted that the assessee had sold agricultural land situated at Village Khoraj, Taluka Gandhinagar

ELEGANCE REALITY,VADODARA vs. THE ACIT, CIRCLE-1(1), VADODARA

In the result, the appeal of the asessee is allowed in above terms

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

148A(b) of the Act as mandated by Apex Court in Ashish Agrawal [2022] 138 taxmann.com 64. 4. Ld. CIT (A) erred in law and on facts confirming invocation of Section 147 by AO as valid for assessment framed on the basis of loose papers allegedly pertaining to the appellant found during search proceedings at Akshar group the Special Provision

MINAL PRASHANT VAKIL LEGAL HEIR OF LATE. PRASHANT RASIKLAL VAKIL,AHMEDABAD vs. INCOME TAX OFFICERWARD 1, INTERNATIONAL TAX AHMEDABAD , AHMEDABAD

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

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

148A(b) was issued to the assessee. As there was no response, notice u/s. 148 was issued on 29-03-2022. In response, the assessee filed a Return of Income on 03-03-2023 declaring total income of Rs. 3,71,710/-. The assessee alongwith two Co-owners purchased immovable property at Shantigram Township for a value