RAJENDRA GADHIA,GANDHINAGAR vs. INCOME TAX OFFICER, INCOME TAX OFFICER, WARD , INT.TAX, AHMNAVJEEVAN TRUST BUILDING

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

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.31/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 Rajendra Gadhia The Income Tax Officer बनाम/ Plot No.672 Ward-1, Int.Tax. V/S. Pachasheel Park Ahmedabad Sector No.21 Gandhinagar – 382 021 "थायी लेखा सं./Pan: Bcppg 3929 Q अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Parimalsingh B. Parmar, Ar Revenue By : Shri Surendra Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 03/10/2024 घोषणा की तारीख /Date Of Pronouncement: 10/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

penalty u/s 271 AAC (1) of the I. T. Act, 1961. 5) The learned CIT (A) has erred in law and on facts of the case in confirming action of the Id. AO in charging interest u/s. 234A, 234B, 234C of the Act. The appellant craves leave to add, amend, alter, edit, delete, modify or change

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

271/- as against addition of Rs.1,56,75,889/- made by the AO u/s 68\nof the I.T. Act as credited in the books on account of cancellation of bookings on\nthe basis of additional evidences submitted by the assessee, dehorse provisions of\nRule 46A of I.T.Rules and without calling remand report.\n12. On the facts and in the circumstances

THE DY.CIT, CENTRAL CIRCLE-1, VADODARA vs. PAWAN EDIFICE PVT. LTD., VADODARA

Appeals are partly allowed for\nstatistical reasons

271/- as against addition of Rs.1,56,75,889/- made by the AO u/s 68\nof the I.T. Act as credited in the books on account of cancellation of bookings on\nthe basis of additional evidences submitted by the assessee, dehorse provisions of\nRule 46A of I.T.Rules and without calling remand report.\n12.\nOn the facts and in the circumstances

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

Appeals are partly allowed for\nstatistical reasons

271/- as against addition of Rs.1,56,75,889/- made by the AO u/s 68\nof the I.T. Act as credited in the books on account of cancellation of bookings on\nthe basis of additional evidences submitted by the assessee, dehorse provisions of\nRule 46A of I.T.Rules and without calling remand report.\n12.\nOn the facts and in the circumstances