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

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)

271C, section 271CA, section 271D, section 271E, I.T.A 1932 & 1933/Ahd/2025 A.Y: 2016-17 5 DCIT Vs. Shri Umiya Cooperative Credit Society Ltd. section 271F, section 271FA, 99[section 271FAB.] section 271FB, section 271G, 1[section 271GA,J 2[section 271GB,] section 271H, 3 section 271-1], 4[section 271J,] clause (c) or clause (d) 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)

271C, section 271CA, section 271D, section 271E, I.T.A 1932 & 1933/Ahd/2025 A.Y: 2016-17 5 DCIT Vs. Shri Umiya Cooperative Credit Society Ltd. section 271F, section 271FA, 99[section 271FAB.] section 271FB, section 271G, 1[section 271GA,J 2[section 271GB,] section 271H, 3 section 271-1], 4[section 271J,] clause (c) or clause (d) of sub-section

KESHAVPRIYA CORP PVT. LTD,AHMEDABAD vs. THE ITO, WARD-2 TDS, AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

u/s 271C of the Income Tax Act, 1961. 2. Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) was not justified in passing the impugned Order without affording an opportunity of personal hearing to the Appellant.” 4. Before us, the Counsel for the assessee filed request for adjournment. While seeking for adjournment, the assessee has given a vague

KESHAVPRIYA CORP PVT. LTD,AHMEDABAD vs. THE ADDL.CIT, TDS, AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

u/s 271C of the Income Tax Act, 1961. 2. Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) was not justified in passing the impugned Order without affording an opportunity of personal hearing to the Appellant.” 4. Before us, the Counsel for the assessee filed request for adjournment. While seeking for adjournment, the assessee has given a vague

LATE ASHVINBHAI UMEDBHAI PATEL (DECEASED) BY LEGAL HEIR SMIT ASHVINBHAI PATEL,KHEDA vs. THE ITO, WARD-1, NADIAD

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

section 271C of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2011-12. I.T.A No. 1105 & 1106/Ahd/2025 A.Y. 2011-12 2 Late Ashvinbhai Umedbhai Patel (deceased) By Legal Heir Smit Ashvinbhai Patel vs. ITO 2. The assessee has raised the following Grounds of Appeal: 1. The learned NATIONAL FACELESS APPEAL CENTRE [NFAC

LATE ASHVINBHAI UMEDBHAI PATEL (DECEASED) BY LEGAL HEIR SMIT ASHVINBHAI PATEL,KHEDA vs. THE ITO, WARD-1, NADIAD

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

section 271C of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2011-12. I.T.A No. 1105 & 1106/Ahd/2025 A.Y. 2011-12 2 Late Ashvinbhai Umedbhai Patel (deceased) By Legal Heir Smit Ashvinbhai Patel vs. ITO 2. The assessee has raised the following Grounds of Appeal: 1. The learned NATIONAL FACELESS APPEAL CENTRE [NFAC