AVANI DIPAKBHAI SHAH,VADODARA vs. THE ACIT, CIRCLE INTL. TXN., VADODARA

The appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271(1)(a) was not imposable upon assessee. In this case, the brief facts of the case are that the assessee, a Hindu Undivided Family, filed its return of income for the assessment year 1979-80 on March 23, 1982, declaring nil income, though the due date for filing was July 31, 1979. The delay of 32 months

AVANI DIPAKBHAI SHAH,VADODARA vs. THE ACIT, CIRCLE INTL. TXN., VADODARA

The appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271(1)(a) was not imposable upon assessee. In this case, the brief facts of the case are that the assessee, a Hindu Undivided Family, filed its return of income for the assessment year 1979-80 on March 23, 1982, declaring nil income, though the due date for filing was July 31, 1979. The delay of 32 months

AVANI DIPAKBHAI SHAH,VADODARA vs. THE ACIT, CIRCLE INTL. TXN., VADODARA

The appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

u/s 271(1)(a) was not imposable upon assessee. In this case, the brief facts of the case are that the assessee, a Hindu Undivided Family, filed its return of income for the assessment year 1979-80 on March 23, 1982, declaring nil income, though the due date for filing was July 31, 1979. The delay of 32 months

VIKAS VIJAY GUPTA,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the Assessee is hereby\ndismissed

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No. 404/Ahd/2024\nAssessment Year 2017-18\nVikas Vijay Gupta\nPrincipal Commissioner\n604 Sarap,\nof Income Tax,\nOpp. Navjivan Press Vs Ahmedabad-1,\nP.O. Navjivan,\nAhmedabad\nAhmedabad-380014,\nGujarat\n(Respondent)\nPAN: AEOPG6723L\n(Appellant)\nAssessee Represented: Shri Jaimin Shah, A.R.\nRevenue Represented: Shri R. N. Dsouza, CIT-DR\nDate of hearing : 27-02-2025\nDate of pronouncement : 27-05-2025\nआदे

u/s 271(1)(c) of the Act has rendered, the assessment order\nerroneous in so far as prejudicial to the interest of the Revenue. The relevant\nfinding of the Hon'ble Allahabad High Court is reproduced as under:\n"5. We have heard Shri A.N. Mahajan, the learned Standing Counsel\nfor the Revenue and Shri Rishi Raj Kapoor, leamed counsel

HARSHADKUMAR BHOGILAL RAVAL,UNJHA, DIST. MEHSANA, GUJARAT vs. INCOME TAX OFFICER, WARD 1, PATAN, GUJARAT, PATAN, GUJARAT

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

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2013-14

Section 271(1)(b) of the Act for non-compliance to the notices u/s 142(1) of the Act. Thereafter, a separate penalty order u/s 271(1)(b) of the Act was passed on 12.01.2022 imposing a penalty of Rs.20,000/- on the assessee. 3. Aggrieved with the penalty order, the assessee had filed an appeal before the First Appellate

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)

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 firm engaged in the business

THE UNITED BUILDERS CORPORATION ,,AHMEDABAD vs. DY.CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

The appeal of the assessee is allowed for statistical\npurposes

271(1)(c) of the Act.\n2. At the outset itself it was stated that the issue\nfor\nadjudication in the appeals filed by the two assessees was common\nand identical arising from assessment framed on them u/s 153C\nr.w.s 153A of the Act on account of additions made to their incomes\nfrom documents found during search action undertaken u/s

THE MODERN CONSTRUCTION CO. PVT. LTD.,AHMEDABAD vs. ITO, WARD-2(1)(4), AHMEDABAD

The appeal of the assessee is allowed for statistical\npurposes

271(1)(c) of the Act.\n2. At the outset itself it was stated that the issue for\nadjudication in the appeals filed by the two assessees was common\nand identical arising from assessment framed on them u/s 153C\nr.w.s 153A of the Act on account of additions made to their incomes\nfrom documents found during search action undertaken u/s

SADBHAV ENGINEERING LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD, DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD

In the result, all the appeals of the assessee are partly allowed\nand that of the Revenue are dismissed

151 and section 153, where the\nAssessing Officer is satisfied that,—\n(a) any money, bullion, jewellery or other valuable article or thing,\nseized or requisitioned, belongs to; or\n(b) any books of account or documents, seized or requisitioned,\npertains or pertain to, or any information contained therein,\nrelates to,\na person other than the person referred

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

151 is mechanical in nature as well as the same lacks the signature of the specified authority which vitiates the entire reassessment proceedings. 5. In law and on the facts and in the circumstances of the case, the Ld. AO had erred in making addition of Rs. 1,13,02,029 u/s 69A r.w.s. 115BBE of the Act without bringing

ABBASBHAI SAJAUDINBHAI BARAD,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(2)(1), AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2012-13

section 151 of the Act for issue of notice u/s 148. Office of Ld. PCIT has just filled in the word "Satisfied" at the designated blank space provided in the format for approval. Thus approval u/s.151 is granted as a mechanical ritual, without application of mind. 8. Without prejudice the other grounds of appeal, both Ld. CIT(A) have erred

SHRI SHIVAJIRAO R.CHAVAN,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-13(2),, AHMEDABAD

The appeals of the assessee are allowed

Bench: Smt.Annapurna Gupta & Smt. Madhumita Roy

penalty under section 271(1)(c) of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short]. Remaining appeals are in relation to orders passed by the ld.CIT(A) in quantum proceedings for the impugned years. 2. We shall first be dealing with the appeals filed in quantum proceedings

THE ITO, WARD-13(2),, AHMEDABAD vs. SHRI SHIVAJIRAO R.CHAVAN,, AHMEDABAD

The appeals of the assessee are allowed

Bench: Smt.Annapurna Gupta & Smt. Madhumita Roy

penalty under section 271(1)(c) of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short]. Remaining appeals are in relation to orders passed by the ld.CIT(A) in quantum proceedings for the impugned years. 2. We shall first be dealing with the appeals filed in quantum proceedings

VEENITA ENTERPRISE PVT. LTD.,,AHMEDABAD vs. THE DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1),, AHMEDABAD

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

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

151 (Gujarat), the Gujarat High Court held that at the time of recording the reason for satisfaction of Assessing Officer, there should be prima- facie some material on the basis of which, the Department could reopen the case. The sufficiency or correctness of the material is not a thing to be considered at this stage. It will be open

RATNADEEP INFRASTRUCTURE PRIVATE LIMITED,AHMEDABAD vs. INCOME TAX OFFICER, OLD WARD 3(1)(3) NEW WARD3(1)(2)), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.1490/Ahd/2025, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.1491/Ahd/2025, Asst.Year 2012-13 Ratnadeep Infrastructure The Income Tax Officer बनाम/ Private Limited Old Ward-3(1)(3) V/S. 126, 1St Floor New 3 (1) (2) Neelam Shopping Center Krishna Nagar Chowk Ahmedabad – 382 346 "थायी लेखा सं./Pan: Aaecr 5728 F (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Chetan Agarwal, Ar Revenue By : Shri Abhijit, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have Been Preferred By The Assessee Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Of Even Date 01/07/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Years (Ays) 2011-2012 & 2012-13. 2. The Assessee Has Raised The Following Grounds Of Appeal In Ita No.1490/Ahd/2025 For Ay 2011-12:

u/s. 147 based on incorrect, Invalid, insufficient and vague reasons recorded for reopening based on borrowed satisfaction without due application of mind.” ITA No.1490/Ahd/2025 for AY 2011-12 3. The brief facts of the case are that the assessee, M/s Ratnadeep Infrastructure Pvt. Ltd., a company engaged in the business of development and construction, filed its original return of income

RATNADEEP INFRASTRUCTURE PRIVATE LIMITED,AHMEDABAD vs. INCOME TAX OFFICER, OLD WARD 3(1)(3), NEW WARD 3(1)(2), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal1. आयकर अपील सं /Ita No.1490/Ahd/2025, Asst.Year 2011-12 2. आयकर अपील सं /Ita No.1491/Ahd/2025, Asst.Year 2012-13 Ratnadeep Infrastructure The Income Tax Officer बनाम/ Private Limited Old Ward-3(1)(3) V/S. 126, 1St Floor New 3 (1) (2) Neelam Shopping Center Krishna Nagar Chowk Ahmedabad – 382 346 "थायी लेखा सं./Pan: Aaecr 5728 F (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Chetan Agarwal, Ar Revenue By : Shri Abhijit, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 16/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeals Have Been Preferred By The Assessee Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Of Even Date 01/07/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Years (Ays) 2011-2012 & 2012-13. 2. The Assessee Has Raised The Following Grounds Of Appeal In Ita No.1490/Ahd/2025 For Ay 2011-12:

u/s. 147 based on incorrect, Invalid, insufficient and vague reasons recorded for reopening based on borrowed satisfaction without due application of mind.” ITA No.1490/Ahd/2025 for AY 2011-12 3. The brief facts of the case are that the assessee, M/s Ratnadeep Infrastructure Pvt. Ltd., a company engaged in the business of development and construction, filed its original return of income

THAKORBHAI MAGANBHAI PATEL,VADODARA vs. THE ITO, WARD- 3(1)(1), VADODARA

penalty proceedings\nunder section 271(1)(c) of the Act.\n5. Aggrieved by the reassessment order, the assessee preferred an appeal\nbefore the Ld. CIT(A) raising several grounds. The assessee challenged the\nvalidity of reopening under section 147 and issuance of notice under section\n148, contending that there was no escapement of income and that objections\nwere not disposed

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.

151. Notice under section 148 was issued on 27.03.2018. The assessee filed return on 31.10.2018 declaring total income of Rs.1,74,244/-. The AO issued notices under sections 142(1) and 133(6), and after obtaining bank statements, observed that cash was deposited on various dates. The assessee’s response to the show cause notice dated 21.12.2018 merely stated that

ROHITKUMAR CHINUBHAI MODI,AHMEDABAD vs. THE ACIT, CIR. 5(2) NOW DCIT, CIRCLE-2(1)(1), AHMEDABAD

The appeal of the assessee is hereby dismissed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

Penalty proceedings under section 271(1)(c) were also initiated separately. 9. Aggrieved by the reassessment order, the assessee carried the matter in appeal before the Commissioner of Income-tax (Appeals). Before the first appellate authority, the assessee challenged both the validity of the reopening under sections 147 and 148 of the Act as well as the addition on merits