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 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2018-19. 2. Brief facts of the case is that the assessee is an individual has not filed the Return of Income for the Asst. Year 2018-19. Information received from the insight portal of the Department that

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1) , AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

548/- (@20% of total addition) u/s.28 of the Income Tax Act in respect of the ledger maal khate/ shreemaal khaate." ITA Nos. 1138 to 1146, 1148 to 1155 & 1184/Ahd/2024 [Prakash Mishrimal Sanghvi vs. DCIT] A.Ys. 2013-14 to 2021-22 - 6 – 5. "The Revenue craves leave to add/alter/armed and/or substitute any or all of the grounds of appeal." Grounds

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

548/- (@20% of total addition) u/s.28 of the Income Tax Act in respect of the ledger maal khate/ shreemaal khaate." ITA Nos. 1138 to 1146, 1148 to 1155 & 1184/Ahd/2024 [Prakash Mishrimal Sanghvi vs. DCIT] A.Ys. 2013-14 to 2021-22 - 6 – 5. "The Revenue craves leave to add/alter/armed and/or substitute any or all of the grounds of appeal." Grounds

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

548/- (@20% of total addition) u/s.28 of the Income Tax Act in respect of the ledger maal khate/ shreemaal khaate." ITA Nos. 1138 to 1146, 1148 to 1155 & 1184/Ahd/2024 [Prakash Mishrimal Sanghvi vs. DCIT] A.Ys. 2013-14 to 2021-22 - 6 – 5. "The Revenue craves leave to add/alter/armed and/or substitute any or all of the grounds of appeal." Grounds

DEPUTY COMMISSIONER OF INCOME -TAX, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

548/- (@20% of total addition) u/s.28 of the Income Tax Act in respect of the ledger maal khate/ shreemaal khaate." ITA Nos. 1138 to 1146, 1148 to 1155 & 1184/Ahd/2024 [Prakash Mishrimal Sanghvi vs. DCIT] A.Ys. 2013-14 to 2021-22 - 6 – 5. "The Revenue craves leave to add/alter/armed and/or substitute any or all of the grounds of appeal." Grounds

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

548/- (@20% of total addition) u/s.28 of the Income Tax Act in respect of the ledger maal khate/ shreemaal khaate." ITA Nos. 1138 to 1146, 1148 to 1155 & 1184/Ahd/2024 [Prakash Mishrimal Sanghvi vs. DCIT] A.Ys. 2013-14 to 2021-22 - 6 – 5. "The Revenue craves leave to add/alter/armed and/or substitute any or all of the grounds of appeal." Grounds

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

548/- (@20% of total addition) u/s.28 of the Income Tax Act in respect of the ledger maal khate/ shreemaal khaate." ITA Nos. 1138 to 1146, 1148 to 1155 & 1184/Ahd/2024 [Prakash Mishrimal Sanghvi vs. DCIT] A.Ys. 2013-14 to 2021-22 - 6 – 5. "The Revenue craves leave to add/alter/armed and/or substitute any or all of the grounds of appeal." Grounds

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHEMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

548/- (@20% of total addition) u/s.28 of the Income Tax Act in respect of the ledger maal khate/ shreemaal khaate." ITA Nos. 1138 to 1146, 1148 to 1155 & 1184/Ahd/2024 [Prakash Mishrimal Sanghvi vs. DCIT] A.Ys. 2013-14 to 2021-22 - 6 – 5. "The Revenue craves leave to add/alter/armed and/or substitute any or all of the grounds of appeal." Grounds

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

548/- (@20% of total addition) u/s.28 of the Income Tax Act in respect of the ledger maal khate/ shreemaal khaate." ITA Nos. 1138 to 1146, 1148 to 1155 & 1184/Ahd/2024 [Prakash Mishrimal Sanghvi vs. DCIT] A.Ys. 2013-14 to 2021-22 - 6 – 5. "The Revenue craves leave to add/alter/armed and/or substitute any or all of the grounds of appeal." Grounds

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC (1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

548/- (@20% of total addition) u/s.28 of the Income Tax Act in respect of the ledger maal khate/ shreemaal khaate." ITA Nos. 1138 to 1146, 1148 to 1155 & 1184/Ahd/2024 [Prakash Mishrimal Sanghvi vs. DCIT] A.Ys. 2013-14 to 2021-22 - 6 – 5. "The Revenue craves leave to add/alter/armed and/or substitute any or all of the grounds of appeal." Grounds

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

548/- (@20% of total addition)\nu/s.28 of the Income Tax Act in respect of the ledger maal khate/\nshreemaal khaate.\"\n5. \"The Revenue craves leave to add/alter/armed and/or\nsubstitute any or all of the grounds of appeal.\"\nGrounds of appeal in ITA Nos.1149 to 1155/Ahd/2024 are same as in\nITA No. 1148/Ahd/2024 except that Ground No.-3 does not appear

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

548/- (@20% of total addition)\nu/s.28 of the Income Tax Act in respect of the ledger maal khate/\nshreemaal khaate.\"\n5. \"The Revenue craves leave to add/alter/armed and/or\nsubstitute any or all of the grounds of appeal.\"\nGrounds of appeal in ITA Nos.1149 to 1155/Ahd/2024 are same as in\nITA No. 1148/Ahd/2024 except that Ground No.-3 does not appear

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

548/- (@20% of total addition)\nu/s.28 of the Income Tax Act in respect of the ledger maal khate/\nshreemaal khaate.\"\n5. \"The Revenue craves leave to add/alter/armed and/or\nsubstitute any or all of the grounds of appeal.\"\nGrounds of appeal in ITA Nos.1149 to 1155/Ahd/2024 are same as in\nITA No. 1148/Ahd/2024 except that Ground No.-3 does not appear

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

548/- (@20% of total addition)\nu/s.28 of the Income Tax Act in respect of the ledger maal khate/\nshreemaal khaate.\"\n5. \"The Revenue craves leave to add/alter/armed and/or\nsubstitute any or all of the grounds of appeal.\"\nGrounds of appeal in ITA Nos.1149 to 1155/Ahd/2024 are same as in\nITA No. 1148/Ahd/2024 except that Ground No.-3 does not appear

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

548/- (@20% of total addition)\nu/s.28 of the Income Tax Act in respect of the ledger maal khate/\nshreemaal khaate.\"\n5. \"The Revenue craves leave to add/alter/armed and/or\nsubstitute any or all of the grounds of appeal.\"\nGrounds of appeal in ITA Nos.1149 to 1155/Ahd/2024 are same as in\nITA No. 1148/Ahd/2024 except that Ground No.-3 does not appear

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

548/- (@20% of total addition)\nu/s.28 of the Income Tax Act in respect of the ledger maal khate/\nshreemaal khaate.\"\n5. \"The Revenue craves leave to add/alter/armed and/or\nsubstitute any or all of the grounds of appeal.\"\nGrounds of appeal in ITA Nos.1149 to 1155/Ahd/2024 are same as in\nITA No. 1148/Ahd/2024 except that Ground No.-3 does not appear

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

548/- (@20% of total addition)\nu/s.28 of the Income Tax Act in respect of the ledger maal khate/\nshreemaal khaate.\"\n5.\n\"The Revenue craves leave to add/alter/armed and/or\nsubstitute any or all of the grounds of appeal.\"\nGrounds of appeal in ITA Nos.1149 to 1155/Ahd/2024 are same as in\nITA No. 1148/Ahd/2024 except that Ground No.-3 does

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

548/- (@20% of total addition)\nu/s.28 of the Income Tax Act in respect of the ledger maal khate/\nshreemaal khaate.\"\n5.\n\"The Revenue craves leave to add/alter/armed and/or\nsubstitute any or all of the grounds of appeal.\"\nGrounds of appeal in ITA Nos.1149 to 1155/Ahd/2024 are same as in\nITA No. 1148/Ahd/2024 except that Ground No.-3 does