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)

271B, section 271BA, section 271BB, section 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

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)

271B, section 271BA, section 271BB, section 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

NIRANJANBHAI D. PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-6(1)(1), AHMEDABAD

In the result, all four appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokar

reassessment proceedings, the Assessing Officer noted that the said investments were not reflected in the books of account nor was any explanation offered regarding the source of funds. The AO also held that the assessee failed to produce acceptable evidence to demonstrate that the land was agricultural in nature or that the claim of exemption under section

NIRANJANBHAI D. PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-6(1)(1), AHMEDABAD

In the result, all four appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokar

reassessment proceedings, the Assessing Officer noted that the said investments were not reflected in the books of account nor was any explanation offered regarding the source of funds. The AO also held that the assessee failed to produce acceptable evidence to demonstrate that the land was agricultural in nature or that the claim of exemption under section

NIRANJANBHAI D. PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-6(1)(1), AHMEDABAD

In the result, all four appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokar

reassessment proceedings, the Assessing Officer noted that the said investments were not reflected in the books of account nor was any explanation offered regarding the source of funds. The AO also held that the assessee failed to produce acceptable evidence to demonstrate that the land was agricultural in nature or that the claim of exemption under section

INFINITY BUILDCOM,AHMEDABAD vs. ITO WARD 3(3)(2), AHMEDABAD, VEJALPUR, AHMEDABNAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

reassessment proceedings, the Assessing Officer issued notices under section 142(1) of the Act along with questionnaires calling upon the assessee to furnish details and explanations. As there was no compliance from the assessee, a show cause notice was issued proposing to complete the assessment ex- parte under section 144 of the Act. Despite opportunities, the assessee failed to file

PATEL AMBALAL LAXMANDAS NI CO.,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-2(3), AHMEDABAD

In the result, all the appeals filed by the Assessee are hereby dismissed

reassessment proceedings. Copy of the same was provided to the assessee vide order sheet entry dated 28/07/2016 by the A.O. The assessee firm vide letter dated 17.08.2016 submitted to the A.O. that they have no objection for the re-assessment proceedings. Subsequently, the A.O. issued notice u/s. 143(2) 142(1) requiring the assessee firm to furnish various details

PATEL AMBALAL LAXMANDAS NI CO.,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-2(3), AHMEDABAD

In the result, all the appeals filed by the Assessee are hereby dismissed

reassessment proceedings. Copy of the same was provided to the assessee vide order sheet entry dated 28/07/2016 by the A.O. The assessee firm vide letter dated 17.08.2016 submitted to the A.O. that they have no objection for the re-assessment proceedings. Subsequently, the A.O. issued notice u/s. 143(2) 142(1) requiring the assessee firm to furnish various details

PATEL AMBALAL LAXMANDAS NI CO.,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-2(3), AHMEDABAD

In the result, all the appeals filed by the Assessee are hereby dismissed

reassessment proceedings. Copy of the same was provided to the assessee vide order sheet entry dated 28/07/2016 by the A.O. The assessee firm vide letter dated 17.08.2016 submitted to the A.O. that they have no objection for the re-assessment proceedings. Subsequently, the A.O. issued notice u/s. 143(2) 142(1) requiring the assessee firm to furnish various details