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24 results for “reassessment”+ Section 270A(2)(b)clear

Sorted by relevance

Mumbai68Delhi36Bangalore33Jaipur32Chennai31Hyderabad27Pune26Rajkot26Ahmedabad24Guwahati16Chandigarh12Visakhapatnam12Agra9Patna9Nagpur7Lucknow6Raipur6Indore6Surat6Kolkata4Cochin2Varanasi1Ranchi1Jodhpur1

Key Topics

Section 270A34Section 14725Penalty18Section 14815Addition to Income15Section 271(1)(c)13Disallowance13Section 143(3)12Section 271A12Section 145(3)

ITO, WARD-1, PALANPUR, PALANPUR vs. GELOT AGRI EXPORTS, PALANPUR

The appeal of the assessee is allowed, while that of the Revenue is dismissed

ITA 225/AHD/2024[2018]Status: DisposedITAT Ahmedabad19 Dec 2024

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2018-19 Ito, Ward-1 Vs. Gelot Agri Exports Palanpur, Banaskantha At 13, Aditya Complex Gujarat. Opp: Jalaram Temple Deesa 385 535. Pan : Aapfg 5455 N Assessment Year : 2018-19 Gelot Agri Exports Vs. Ito, Ward-1 At 13, Aditya Complex Palanpur, Banaskantha Opp: Jalaram Temple Gujarat. Deesa 385 535. Pan : Aapfg 5455 N

Section 143(3)Section 250(6)Section 270ASection 270A(1)Section 270A(8)Section 40

reassessment; 11. Referring to the same, he pointed out that as per the provision of sub-section (2) underreporting income is only that income assessed, which is greater than the income determined in the return processed under clause (a)of sub-section (i) of section 143. He also drew our attention to sub-section (3) of section 270A

Showing 1–20 of 24 · Page 1 of 2

12
Section 26311
Reassessment9

GELOT AGRI EXPORTS,DEESA vs. ITO WD 1 PALANPUR, BANASKANTHA

The appeal of the assessee is allowed, while that of the Revenue is dismissed

ITA 1739/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad19 Dec 2024AY 2018-19

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2018-19 Ito, Ward-1 Vs. Gelot Agri Exports Palanpur, Banaskantha At 13, Aditya Complex Gujarat. Opp: Jalaram Temple Deesa 385 535. Pan : Aapfg 5455 N Assessment Year : 2018-19 Gelot Agri Exports Vs. Ito, Ward-1 At 13, Aditya Complex Palanpur, Banaskantha Opp: Jalaram Temple Gujarat. Deesa 385 535. Pan : Aapfg 5455 N

Section 143(3)Section 250(6)Section 270ASection 270A(1)Section 270A(8)Section 40

reassessment; 11. Referring to the same, he pointed out that as per the provision of sub-section (2) underreporting income is only that income assessed, which is greater than the income determined in the return processed under clause (a)of sub-section (i) of section 143. He also drew our attention to sub-section (3) of section 270A

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

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

ITA 840/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad03 Mar 2026AY 2018-19

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

Section 139(1)Section 142(1)Section 143(3)Section 148Section 234FSection 263(1)Section 270ASection 270A(2)(b)Section 272A(1)(d)Section 44A

Section 270A(2)(b) of the Act, which the assessing officer failed to invoke the penalty provision at the time of completion of reassessment

PARULBEN VIJAYKUMAR PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 164/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad22 May 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 139Section 147Section 148Section 270ASection 270A(10)Section 270A(8)Section 270A(9)

270A of the Act for ready reference:- “(1) The Assessing Officer or the Commissioner (Appeals) or the Principal Commissioner or Commissioner may, during the course of any proceedings under this Act, direct that any person who has under-reported his income shall be liable to pay a penalty in addition to tax, if any, on the under-reported income. (2

GANDHINAGAR DISTRICT CO.OP.MILK PRODUCERS UNION LIMITED,GANDHINAGAR vs. THE ACIT, CIRCLE GANDHINAGA, GANDHINAGAR

In the result, appeal of the assessee is allowed

ITA 512/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad08 Mar 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Advocate & ShriFor Respondent: Dr. DArsi Suman Ratnam, CIT D.R. & Shri
Section 139(1)Section 143(3)Section 147Section 148Section 80PSection 80P(2)(c)Section 80P(2)(d)

270A, 271(1)(b) and 271(1)(c) of the Act. 9. The Appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal.” 3. The brief facts of the case are that the assessee filed the original return

THE ACIT, CIRCLE-1(1)(1), VADODARA vs. GUJARAT URJA VIKAS NIGAM LIMITED, 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

ITA 178/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad15 Mar 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roy

For Appellant: Respondent by : Shri Akhilendra Pratap Yadaw, CIT DRFor Respondent: Shri Akhilendra Pratap Yadaw, CIT DR
Section 143(3)Section 14ASection 234ASection 270A

270A of the I T Act. 3.0 The learned Commissioner of Income Tax (Appeals) has erred in law and on facts in confirming the charging of interest under section 234A, 234B, 234C and 234D of the Income Tax Act, 1961. 4.0 The appellant craves leave to add to, alter, delete or modify any of the grounds of appeal either before

GUJARAT URJA VIKAS NIGAM LIMITED,VADODARA vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-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

ITA 139/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad15 Mar 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roy

For Appellant: Respondent by : Shri Akhilendra Pratap Yadaw, CIT DRFor Respondent: Shri Akhilendra Pratap Yadaw, CIT DR
Section 143(3)Section 14ASection 234ASection 270A

270A of the I T Act. 3.0 The learned Commissioner of Income Tax (Appeals) has erred in law and on facts in confirming the charging of interest under section 234A, 234B, 234C and 234D of the Income Tax Act, 1961. 4.0 The appellant craves leave to add to, alter, delete or modify any of the grounds of appeal either before

SUNIL PIYUSH SHAH,AHMEDABAD vs. NFAC, DELHI PRESENT JURIS. -THE ITO, WARD-5(3)(2), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 1917/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2019-20

Bench: Ms. Suchitra Kambleassessment Year 2019-20

For Appellant: Shri Sunil Piyush Shah, A.RFor Respondent: Shri Suresh Chand Meena, Sr. D.R
Section 132Section 132(4)Section 144BSection 147Section 148ASection 244ASection 250Section 270ASection 270A(9)Section 29A

2. That both the reassessment order dated 11.02.2025 passed under section 147 read with section 144B and the appellate order dated 05.09.2025 passed under section 250 are vitiated in law, having been framed and upheld without furnishing the Appellant with any incriminating material specific to him, and without I.T.A No. 1917/Ahd/2025 Sunil Piyush Shah, A.Y. 2019-20 granting an opportunity

NA ROTO MACHINE & MOULDS INDIA,AHMEDABAD vs. THE ACIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1349/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad08 Oct 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2017-18

Section 133ASection 147Section 148ASection 270A

270A of the Act was received and thereafter the present appeal was filed. Considering the explanation of the assessee, the delay in filing the appeal is condoned. 3. The brief facts of the case are that the assessee had filed its return of income for the A.Y. 2017-18 on 03.10.2017 declaring total income of Rs.1

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2614/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

reassessment ex parte under section 147 read with sections 144 and 144B of the Act on 24.03.2023 and treated cash deposits aggregating to Rs.186,78,95,978/- as unexplained money under section 69A ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 5– of the Act, time deposits

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2616/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

reassessment ex parte under section 147 read with sections 144 and 144B of the Act on 24.03.2023 and treated cash deposits aggregating to Rs.186,78,95,978/- as unexplained money under section 69A ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 5– of the Act, time deposits

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2613/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

reassessment ex parte under section 147 read with sections 144 and 144B of the Act on 24.03.2023 and treated cash deposits aggregating to Rs.186,78,95,978/- as unexplained money under section 69A ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 5– of the Act, time deposits

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2612/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

reassessment ex parte under section 147 read with sections 144 and 144B of the Act on 24.03.2023 and treated cash deposits aggregating to Rs.186,78,95,978/- as unexplained money under section 69A ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 5– of the Act, time deposits

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2615/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

reassessment ex parte under section 147 read with sections 144 and 144B of the Act on 24.03.2023 and treated cash deposits aggregating to Rs.186,78,95,978/- as unexplained money under section 69A ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 5– of the Act, time deposits

SAVLI TALUKA SECONDARY AND HIGHER SECONDARY EMPLOYEES CO OP. CREDIT SOCIETY LIMITED,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(2), VADODARA

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

ITA 1772/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2019-20

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1772/Ahd/2024 िनधा"रण वष" /Assessment Year : 2019-20 Savli Taluka Secondary & The Income Tax Officer बनाम/ Higher Secondary Employees Ward-1(2)(2) V/S. Co-Op. Credit Society Ltd. Vadodara – 390 007 18, Rayakaka Park Savli Desar Road Vadodara – 391 770. "थायी लेखा सं./Pan: Aafas 6647 D (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Sanket Bakshi, Ar Revenue By : Shri Abhijit Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12/08/2025 घोषणा की तारीख /Date Of Pronouncement: 04/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm:

For Appellant: Shri Sanket Bakshi, ARFor Respondent: Shri Abhijit Sr.DR
Section 144BSection 147Section 148Section 148ASection 234ASection 234BSection 234CSection 250Section 272(1)(d)Section 68

b) of the Act were issued by the jurisdictional assessing officer ("JAO") and not the faceless assessing officer ("FAO"). Addition of Rs.96,82,541/- u/s. 68 of the Act. 4. The learned CIT(A) and the AO erred in fact and in law in making addition of Rs.96,82,541/- u/s. 68 of the Act. 5. The learned

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

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

ITA 404/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad27 May 2025AY 2017-18

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

Section 115BSection 147Section 263Section 271Section 271(1)(c)Section 271ASection 274Section 69A

2. In the present case, it is not in dispute that the LdAO\nconsciously and correctly invoked section 271AAC(1) in the\nreassessment order, but wrongly issued penalty notice\nu/s.271(1)(c) of the Act, which is at best, a procedural defect that\ncould have been rectified by the AO himself invoking section 292B\nof the Act and thereafter

ALANG STEEL RECYCLING PRIVATE LIMITED,BHAVNAGAR vs. THE DY.CIT, CIRCLE-1, BHAVNAGAR

The appeal of the assessee is allowed for statistical purposes

ITA 1604/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalalang Steel Recycling The Dy. Cit-1, Private Limited Vs. Circle-1, Ground Floor, Bhavnagar – 364 001 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 Abhijit, Sr.Dr 08.12.2025 Date Of Hearing Date Of Pronouncement 16.01.2026

Section 147Section 234ASection 270ASection 37

B. Parmar, AR Revenue represented by : Shri Abhijit, Sr.DR 08.12.2025 Date of Hearing Date of Pronouncement 16.01.2026 O R D E R PER SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER: The present appeal has been filed by the assessee against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred

ACIT, CIRCLE-1, BHAVNAGAR, BHAVNAGAR vs. LEELA GREENSHIP RECYCLING PRIVATE LIMITED, BHAVNAGAR

In the result, both the appeals are treated as partly allowed for statistical purposes in terms of above directions

ITA 2135/AHD/2024[2018-19]Status: HeardITAT Ahmedabad26 Jun 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 2111/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-19 Leela Greenship Recycling Pvt. Ltd., The Deputy Office No.303, 3Rd Floor, बनाम/ Commissioner V/S. B Wing, Leela Efcee, Of Income Tax, Near Aksharwadi Temple, Circle-1, Waghawadi Road, Bhavnagar. Bhavnagar-364002. "थायी लेखा सं./Pan: Aagcg8956L

For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri Parimalsinh B Parmar, ARFor Respondent: Shri Hargovind Singh, SR-DR
Section 144BSection 147Section 148Section 250Section 271ASection 69C

B Parmar, AR Revenue by : Shri Hargovind Singh, SR-DR सुनवाई की तारीख/Date of Hearing : 25/06/2025 घोषणा की तारीख /Date of Pronouncement: 26/06/2025 ITA Nos.2111 & 2135/Ahd/2024 Leela Greenship Recycling Pvt. Ltd. vs. DCIT A.Y 2018-19 आदेश/O R D E R PER BENCH: ] ] These two appeals, one by the Revenue and the cross appeal by the Assessee

AMRUTA FABRICS PVT. LTD.,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

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

ITA 1111/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad21 Oct 2024AY 2014-15

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1110, 1111 & 1112/Ahd/2024 (िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2017-18) बनाम/ Amruta Fabrics Pvt. Ltd. The Pr. Cit 199, New Cloth Market, Ahmedabad-1 Vs. Opp. Raipur Darwaja, Sarangpur, Ahmedabad, Gujarat, 380002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaica0877A (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Ms. Astha Maniar, A.R. ""यथ" क" ओर से/Respondent By : Shri Sudhendu Das, Cit. Dr 18/09/2024 Date Of Hearing Date Of Pronouncement 21/10/2024

For Appellant: Ms. Astha Maniar, A.RFor Respondent: Shri Sudhendu Das, CIT. DR
Section 132Section 143(3)Section 147Section 148Section 263

B” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1110, 1111 & 1112/Ahd/2024 (िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2017-18) बनाम/ Amruta Fabrics Pvt. Ltd. The Pr. CIT 199, New Cloth Market, Ahmedabad-1 Vs. Opp. Raipur Darwaja, Sarangpur, Ahmedabad, Gujarat, 380002 "थायी लेखा सं./जीआइआर

AMRUTA FABRICS PVT. LTD.,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

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

ITA 1110/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad21 Oct 2024AY 2013-14

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1110, 1111 & 1112/Ahd/2024 (िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2017-18) बनाम/ Amruta Fabrics Pvt. Ltd. The Pr. Cit 199, New Cloth Market, Ahmedabad-1 Vs. Opp. Raipur Darwaja, Sarangpur, Ahmedabad, Gujarat, 380002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaica0877A (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Ms. Astha Maniar, A.R. ""यथ" क" ओर से/Respondent By : Shri Sudhendu Das, Cit. Dr 18/09/2024 Date Of Hearing Date Of Pronouncement 21/10/2024

For Appellant: Ms. Astha Maniar, A.RFor Respondent: Shri Sudhendu Das, CIT. DR
Section 132Section 143(3)Section 147Section 148Section 263

B” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1110, 1111 & 1112/Ahd/2024 (िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2017-18) बनाम/ Amruta Fabrics Pvt. Ltd. The Pr. CIT 199, New Cloth Market, Ahmedabad-1 Vs. Opp. Raipur Darwaja, Sarangpur, Ahmedabad, Gujarat, 380002 "थायी लेखा सं./जीआइआर