SHAH JITENDRAKUMAR MAFATLAL HUF,ELLISBRIDGE, AHMEDABAD vs. PCIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

reassessment proceedings under section 147 of the Act, and again the Principal CIT has initiated proceedings under section 263 of the Act, to enquire into the same issue by observing that there was lack of enquiry on the part of the assessing officer. In our considered view, the Department has at various stages of proceedings (both during the course

GUJARAT URJA VIKAS NIGAM LTD,VADODARA vs. THE ACIT, CIRECLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal filed by the Revenue is partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.’ 2. New Rule 8D : 2.1 In exercise of the powers given in S. 14A(2) C.B.D.T. has issued

THE DCIT-CIRCLE-4(1)(1), AHMEDABAD vs. SHREE SIDDHI INFRABUILD PVT. LTD, AHMEDABAD

Bench: Shri Sanjay Garg & Makarand V. Mahadeokar

section 147 for all assessment years. He recorded that the Assessing Officer had initiated reassessment proceedings solely on the basis of seized unaccounted cash book and supporting vouchers found during the search in the Venus Group at the premises known as Terrace of Crystal Arcade/Crystal Plaza, C.G. Road, Ahmedabad. The CIT(A) held that the AO had duly recorded reasons

THE DCIT-CIRCLE-4(1)(1), AHMEDABAD vs. SHREE SIDDHI INFRABUILD PVT. LTD, AHMEDABAD

Bench: Shri Sanjay Garg & Makarand V. Mahadeokar

section 147 for all assessment years. He recorded that the Assessing Officer had initiated reassessment proceedings solely on the basis of seized unaccounted cash book and supporting vouchers found during the search in the Venus Group at the premises known as Terrace of Crystal Arcade/Crystal Plaza, C.G. Road, Ahmedabad. The CIT(A) held that the AO had duly recorded reasons

DEPUTY COMMISIONER OF INCOME TAX CENTRAL CIRCLE 1(4) AHMEDABAD, AHMEDABAD vs. FALGUNI SURYAKANT THAKAR , AHMEDABAD

In the result, the appeal filed by the Revenue in quantum appeal in IT(SS)A No

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

260/- levied under section 271(1)(c) of the Income-tax Act, 1961 by holding that the assessment order passed under section 153C r.w.s. 144 for A.Y. 2009-10 is invalid due to lack of jurisdiction, without appreciating that the said assessment was validly made within the extended limitation period and in accordance with the provisions

SHRI BHUMIKA STRIPS PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-4(1)(1), AHMEDABAD

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

section 148 of the Act was issued on 30.03.2021. In response thereto, the Assessee filed its Return of Income admitting total income of Rs.22,01,770/- on 30.04.2021. During the reassessment proceedings, the Assessee purchased S.S. Cold, Rolled Patta/Patti and also produced tax invoices, which was not accepted by the AO and added as follows: Sr.No. Name of the party

SHRI BHUMIKA STRIPS PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-4(1)(1), AHMEDABAD

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

section 148 of the Act was issued on 30.03.2021. In response thereto, the Assessee filed its Return of Income admitting total income of Rs.22,01,770/- on 30.04.2021. During the reassessment proceedings, the Assessee purchased S.S. Cold, Rolled Patta/Patti and also produced tax invoices, which was not accepted by the AO and added as follows: Sr.No. Name of the party

SHRI BHUMIKA STRIPS PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-4(1)(1), AHMEDABAD

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

section 148 of the Act was issued on 30.03.2021. In response thereto, the Assessee filed its Return of Income admitting total income of Rs.22,01,770/- on 30.04.2021. During the reassessment proceedings, the Assessee purchased S.S. Cold, Rolled Patta/Patti and also produced tax invoices, which was not accepted by the AO and added as follows: Sr.No. Name of the party

SHRI RAOOF R DHANANI,,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX,CIRCLE-1(2),, BARODA

In the result, appeal of the assessee is allowed on jurisdiction

260 ITR (St.) 219-221, also mentions that provisions of sections 153A, 153B and 153C were inserted to provide for assessment in the case of search or making requisition. [Para 16] I.T.A No. 3367/Ahd/2015 A.Y. 2011-12 Page No. 7 Shri Raoof R. Dhanani vs. ACIT The settled position of law is that if there is no ambiguity then, literal

ACIT CC 2(3) AHMEDABAD, AHMEDABAD vs. AISHA DHIRAJ GOGIA, AHMEDABAD

In the result: 50. To summarize the final outcome:

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha["ी संजय गग", "ाियक सद" एवं "ी नरे" साद िस!ा, लेखा सद" के सम#।]

260, to contend that third-party chats cannot determine the value of a different property. On merits, he emphasized the complete lack of corroboration, the time lag, the difference in property details, and the absence of any cash trail, relying on the principles laid down by the Hon’ble Supreme Court in K.P. Varghese

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

section 147/148. From the so-called reasons, it was not at all discernible as to whether the Assessing Officer had applied his mind to the information and independently arrived at a belief that, on the basis of the material which he had before him, income had escaped assessment. Therefore, the reassessment was not valid. Principal Commissioner of Income

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

section 147/148. From the so-called reasons, it was not at all discernible as to whether the Assessing Officer had applied his mind to the information and independently arrived at a belief that, on the basis of the material which he had before him, income had escaped assessment. Therefore, the reassessment was not valid. Principal Commissioner of Income

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.

260 sq yard, Plot No 27= 228 sq mtr= 273 sq yard]. In the page no 58, total area of land and bungalows sold by Shri Ashwin B Dudhat and his brothers and the on-money component of sale consideration has been shown 893 sq yards and Rs.66,521/-per sq yard. 3.4 After analysing seized materials, Revenue appointed Special

THE DCIT-CIRCLE-4(1)(1), AHMEDABAD vs. SHREE SIDDHI INFRABUILD PVT. LTD, AHMEDABAD

Accordingly kept open.\n10. All Revenue appeals fail on merits and are dismissed

section 147 for all assessment years.\nHe recorded that the Assessing Officer had initiated reassessment\nproceedings solely on the basis of seized unaccounted cash book and\nsupporting vouchers found during the search in the Venus Group at the\npremises known as Terrace of Crystal Arcade/Crystal Plaza, C.G. Road,\nAhmedabad. The CIT(A) held that the AO had duly recorded reasons

JAYESHBHAI GORDHANBHAI PATEL,ANAND vs. THE ITO, WARD-1(3)(1), PETLAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.71/Ahd/2025 िनधा"रण वष" /Assessment Year : 2011-12 Jayeshbhai Gordhanbhai Patel The Ito बनाम/ Kishan Cowk Ward-1(3)(1) V/S. Piplav, Anand – 388 460 Petlad – 388 450 Gujarat "थायी लेखा सं./Pan: Bixpp 2069 Q (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Darshan Belani, Ar Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 15/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 29/09/2022 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2011-2012. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Hon’Ble Cit(A) Erred In Law & Facts Of The Case By Upholding The Addition Amounting To Rs.23.30,500/- Made As Unexplained Investments In Case Of The Appellant For Ay 2011-12. 2. The Appellant Reserves The Right To Add/Alter Or Amend Any Of The Ground Of Appeal.” Jayeshbhai Gordhanbhai Patel Vs. Ito Asst. Year : 2011-12

section 148 of the Act. In response, the assessee filed his return Jayeshbhai Gordhanbhai Patel vs. ITO Asst. Year : 2011-12 declaring total income of Rs. 1,13,260/- and agricultural income of Rs. 85,000/-. During the reassessment

AADI REAL ESTATE DEVELOPERS PRIVATE LIMITED ,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

The appeal of the assessee is allowed for statistical purposes

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: 2012-13 Aadi Real Estate Developers Vs. Income Tax Officer, Private Limited, Ward 1(1)(1), 402, Sheel Complex, Mayur Ahmedabad Colony, Mithakhali, Navrangpura, Ahmedabad-380009 Pan : Aajca 1796 R अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Deepak Shah, Ar Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 16.10.2024 घोषणा क" तारीख /Date Of Pronouncement: 25.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 25.05.2022 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2012-13. 2. The Brief Facts Relating To The Case Are That The Assessee Is A Private Limited Company & Had Filed ‘Nil’ Return Of Income For The Impugned Assessment Year, I.E. Ay 2012-13. Subsequently, On Information Received From Ddit (Inv.), Unit-1 (3), Ahmedabad, By The Assessing Officer That The Assessee Was A Beneficiary Of Accommodation Entry Taken Through Dummy Companies Run & Controlled By One Jignesh Shah, Which Information Was Revealed Consequent To Search Action Conducted On Jignesh Shah, The Case Of The Aadi Real Estate Developers Pvt Ltd Vs. Ito Ay : 2012-13 2

reassessment proceedings, the assessee was asked to prove the genuineness of the transactions entered into by it with the alleged dummy companies of Shri Jignesh Shah amounting to Rs.4,73,20,000/- and was also asked to explain the source of investment in the property purchased amounting to Rs.6.75 crores during the year. The proceedings were largely unrepresented

DEPUTY COMMISIONER OF INCOME TAX CIRCLE 3(1)(1) AHMEDABAD, AHMEBABAD vs. TECHNO INDUSTRIES, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalthe Deputy Commissioner Of Techno Industries, Vs. Income Tax, Plot No.613, Phase Iv Gidc, Circle 3(1)(1), Vatva, Ahmedabad-382245. Ahmedabad. [Pan :Aacft1503 D] (Appellant) .. (Respondent) Appellant By : Shri Abhijit, Sr. Dr Respondent By: Shri Bandish Soparkar, Ar Date Of Hearing 14.08.2025 Date Of Pronouncement 25.09.2025

section 143(1), and subsequently assessed u/s 143(3) of the Act on 25.12.2016, assessing income at Rs.50,30,260/-. Subsequently, based on information received from the Investigation Wing , the Assessing Officer formed a belief that the assessee had availed bogus accommodation entries in the form of loans and advances and claimed DCIT Vs. Techno Industries Asst. Year

SNEHA PAWAN AGARWAL,AHMEDABAD vs. ITO WARD 1(1)(3), AHMEDABAD

The appeals are allowed for statistical purposes

section 147 r.w.s.144 of the Act after issuance of show cause notice.\nDuring the course of the proceedings, the assessee furnished only limited\ndetails at the fag end of the assessment process.\n3.3 The summarised details of the assessment orders are tabulated\nbelow:\nITA No.1368 and 1369/Ahd/2025 4\nParticulars\nΑ.Υ. 2014-15\nΑ.Υ. 2016-17\nOriginal\nreturn