SEJALBEN PATEL,VADODARA vs. THE PR.CIT, VADODARA-1, VADODARA

The appeal of the assessee is allowed

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Sejalben Patel The Pr.Cit-1 1049, Kantvalue Faliyu Vs. Vadodara. At & Po-Karkhadi Tal. Padra, Dist. Vadodara. Pan : Drhpp 9550 D Asstt.Year : 2018-19 Binitaben Sandipkumar Patel The Pr.Cit-1 Javla, Chotra Pase Vs. Vadodara. Savli, Dist. Vadodara. Pan : Cwopp 4609 Q (Applicant) (Responent)

1. The Ld. Pr. CIT has erred in law and on facts in invoking provisions of Section 263 of the Act seeking to revise reassessment

JATINKUMAR PATEL,CHHATRAL KALOL vs. INCOME TAX OFFICE, WARD 1, MEHSANA, MEHSANA

The appeal is allowed for statistical purposes in the above terms

Bench: Dr. B.R.R Kumar & Shri Siddhartha Nautiyal

1)(c) and 271B were initiated, besides levy of interest under sections 234A, 234B and 234C. 6. Aggrieved, the assessee carried the matter in appeal before the Commissioner of Income-tax (Appeals) and raised several grounds contending that the original reassessment itself was void, that the order under section 263

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

reassess the total income for the entire six years block assessment period even in case of completed/unabated assessment. As per the second proviso to Section 153A, only pending assessment/reassessment shall stand abated and the AO would assume the jurisdiction with respect to such abated assessments. It does not provide that all completed/unabated assessments shall abate. If the submission on behalf

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

reassess the total income for the entire six years block assessment period even in case of completed/unabated assessment. As per the second proviso to Section 153A, only pending assessment/reassessment shall stand abated and the AO would assume the jurisdiction with respect to such abated assessments. It does not provide that all completed/unabated assessments shall abate. If the submission on behalf

DHARMENBHAI MAHENDRABHAI SUTARIA,HUF,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), , AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

reassess the total income for the entire six years block assessment period even in case of completed/unabated assessment. As per the second proviso to Section 153A, only pending assessment/reassessment shall stand abated and the AO would assume the jurisdiction with respect to such abated assessments. It does not provide that all completed/unabated assessments shall abate. If the submission on behalf

SHRI ATUL HIRALAL SHAH,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

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

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita No. 200/Ahd/2021 धििाधरणवरध/Asstt. Year: 2012-2013 Atul Hiralal Shah, D.C.I.T, 8, Amrashirish Bungalows, Vs. Central Circle-1(2), Near Prahladnagar Garden, Ahmedabad. Prahladnagar, Ahmedabad-380015. Pan: Aljps4966M

263 of the Act. 11.2 Now coming to question before us whether the assessment order under section 143(3) r.w.s. 153A of the Act dated 9th March 2018 was passed within the time limit specified under the provision of section 153B of the Act. The provision of section 153B(1) of the Act as amended by Finance Act 2016 provides

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

263 by the Ld. PCIT in the\ninstant case is that the penalty notice was issued under section\n271(1)(c) instead of the penalty provision rightly applicable section\n271AAC(1) of the Act, as discussed in the body of the reassessment

GUJARAT MINERAL DEVELOPMENT CORPORATION LIMITED,KHANJI BHAVAN vs. PR. COMMISSIONER OF INCOME TAX-1, AAYAKAR BHAWAN(VEJALPUR), AHMEDABAD

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

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2020-21

1). We find that the Assessing Officer had access to the relevant material and formed a view after examining the explanation of the assessee. Merely because a different view could be taken or further inquiries could have been made does not justify revision under section 263. The Hon’ble Supreme Court in Kwality Steel Suppliers Complex v. CIT (supra) held

ALANG STEEL RECYCLING PRIVATE LIMITED,BHAVNAGAR vs. THE PR. CIT-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalalang Steel Recycling The Pr. Cit-1, Private Limited Vs. Ahmedabad – 380 015 Ground Floor, Shop No.G-1 Sukun-1, Bhilwara Circle Bhavnagar – 364 001 [ Pan: Aamca 4837 A ] (Appellant) .. (Respondent) Assessee Represented By : Shri Parimalsinh B. Parmar, Ar Revenue Represented By : Shri R.P. Rastogi, Cit-Dr 08.12.2025 Date Of Hearing Date Of Pronouncement 16.01.2026

reassessment proceedings and disallowed 100% of the purchases amounting to ₹77,61,745/- . The Principal Commissioner has not disputed the quantum of disallowance made by the Assessing Officer. The sole basis for invoking section 263 is that, according to the Principal Commissioner, the disallowance should have been made under section 69C read with section 115BBE of the Act instead

MAHAVEER SINGH,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the Assessee is hereby dismissed

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

Section 271AAC(1) in the reassessment order, however wrongly issued penalty notice u/s. 271(1)(c) of the Act. Therefore we are of the considered opinion, the revisionary jurisdiction invoked u/s. 263

HIRENKUMAR LAVJIBHAI KANANI,AHMEDABAD vs. PCIT, AHMEDABAD, AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

reassessment was originally initiated. 14. Accordingly, we set aside the order passed by the Ld. PCIT under section 263 of the Act and allow the appeal filed by the assessee. 15. In the result, the appeal filed by the assessee is allowed. This Order pronounced in Open Court on 27/08/2024 (SUCHITRA KAMBLE) ACCOUNTANT MEMBER Ahmedabad; Dated 27/08/2024 TANMAY, Sr. PSआदेश

DILIPKUMAR BABABHAI ZAVERI,PATAN, GUJARAT vs. PCIT, AHMEDABAD

In the result, the appeal of the assessee is dismissed

reassessment proceedings regarding on-money payment, which made the assessment order erroneous and prejudicial to the revenue.", "result": "Dismissed", "sections": [ "263", "147", "144B", "151", "282", "142(1

GHANSHYAMBHAI AMBALAL PATEL,KHEDA vs. THE PCIT-1, AHMEDABAD

In the result, the appeal filed by the assessee is partly allowed

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

1, therefore, quash the reassessment proceedings and the impugned reassessment order. As the reassessment itself stands quashed all other issue raised in the appeal are rendered infructuous and do not coil for any adjudication" [II] BIR BAHADUR SINGH SIJWAMLI VS ITA ITA NO: 3814/DEL/2011 I.T.A No. 1007/Ahd/2024 A.Y. 2014-15 Page No. 10 Ghanshyambhai Ambalal Patel vs. Pr. CIT [Copy

SHAH RAKESH BHIKHABHAI (HUF),AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

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

Bench: Shri T.R Senthil Kumar & Shri Narendra Prasad Sinha

1) Who are the precise searched persons (11) Statement of the searched persons not produced along with show cause notice (iii) What is the seized material? (iv) Did those persons mentioned the name of the assessee in their statement? (v) Whether any incriminating material belonging to the assessee has been found from these searched persons? (vi) How my transaction

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

1, 2015. The A.O. clearly made due inquiry based on the recorded reasons, and took into consideration the detailed reply filed by the assessee, and thereafter passed the order without making any addition. Since due inquiry was conducted by the Assessing Officer, Explanation 2 of Section 263 is not applicable, particularly as the case pertains to AY 2014-15, prior

JIGNASA ATULKUMAR SHAH,AHMEDABAD vs. THE PR.CIT-1, 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 shall extend and shall be deemed always to have extended to such matters as hail not been considered and decided in such appeal. 5.2. It is undisputed fact that as against the reassessment order, assessee filed an appeal before Ld. CIT(A) on 28-04-2023 which is pending when Ld. PCIT initiated the proceedings u/s. 263

SEQUEL LOGISTICS PRIVATE LIMITED,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-3, AHMEDABAD

In the result, the appeal filed by the assessee is hereby allowed

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

1 The Impugned Order dated 27th March 2024 passed by the Respondent is erroneous, arbitrary, mechanical and contrary to the provisions of Income Tax Act, 1961 and the settled principles of law. 2. The Respondent was not entitled to invoke the jurisdiction under Section 263 of the Income Tax Act, 1961 because the Assessment Order dated 7th June

SHRI SHAMLAJI AAROGYA SEVA TRUST,GODHRA vs. THE PR. CIT (CENTRAL), SURAT AT -VADODARA

In the result, the appeal of the Assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.138/Ahd/2022 "नधा"रण वष" /Assessment Year : 2017-18 Shri Shamlaji Aarogya Seva Trust The Pr.Cit (Central) बनाम/ Kanelav Road Surat At Vadodara Dhahod Road V/S. Godhra – 389 001 "थायी लेखा सं./Pan: अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr.Advocate & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri H. Phani Raju, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 29/08/2024 घोषणा क" तार"ख /Date Of Pronouncement: 04 /09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Passed By The Ld.Principal Commissioner Of Income Tax (Central), Surat [Hereinafter Referred To As "Pcit"] Under Section 263 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"], For The Assessment Year (Ay) 2017-18, Wherein The Pcit Held That The Assessment Order Passed By The Assessing Officer (Hereinafter Referred To As “Ao”) Under Section 143(3) Of The Act, Dated 16.11.2019, Was Erroneous & Prejudicial To The Interests Of

Section 263 of the Act is upheld. Any concerns regarding potential double taxation arising from this process should be appropriately addressed during the reassessment proceedings. In view of the foregoing discussions and findings, the appeal filed by the assessee is dismissed. 8. In the result, the appeal of the Assessee is dismissed. Order pronounced in the Open Court

SHRI BHANVARLAL CHAMPALAL KANUGA,UNJHA vs. THE PR. CIT-3, AHMEABAD

In the result, the appeal filed by the Assessee is hereby dismissed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.95/Ahd/2022 "नधा"रण वष" /Assessment Year : 2017-18 Shri Bhanvarlal Champalal The Principal Cit बनाम/ Kanuga Range-3 C/O. Ketan H. Shah, Advocate Pratyakash Kar Bhavan V/S. 512, Times Square – I Ahmedabad Opp. Ram Baug Bungalows Nr. Ravija Plaza Thaltej-Shilaj Road Ahmedabad – 380 059. (Gujarat) "थायी लेखा सं./Pan: Acmpk 0172 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ketan H. Shah, Ar & Shri Aman Shah, Ar Revenue By : Shri Pushpendra Singh Chaudhary, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 07/08/2024 घोषणा क" तार"ख /Date Of Pronouncement: 23/08/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee As Against The Order Dated 29/03/2022 Passed By The Principal Commissioner Of Income Tax-3, Ahmedabad [Hereinafter Referred To As “Pcit(A)” In Short] In Exercise Of The Shri Bhanvarlal Champalal Kanuga Vs. Pr.Cit-3 Asst. Year : 2017-18

reassess the case afresh and reinforced the need for thorough examination and inquiry by the AO in scrutiny cases to ensure the Shri Bhanvarlal Champalal Kanuga vs. Pr.CIT-3 Asst. Year : 2017-18 12 correctness and fairness of the assessment. The Tribunal emphasised that Explanation 2 to Section 263 clarifies and lists the circumstances where an assessment order will