SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

reassessment under section 147/148 and passed assessment order under section 143(3), same would be illegal, arbitrary and without any jurisdiction. In the case of Smt. Samanthapudi Lavanya 127 taxmann.com 188 (Visakhapatnam - Trib.), the ITAT held that where no fresh information was collected by Assessing Officer or no information had come to notice of Assessing Officer in normal course other

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

reassessment under section 147/148 and passed assessment order under section 143(3), same would be illegal, arbitrary and without any jurisdiction. In the case of Smt. Samanthapudi Lavanya 127 taxmann.com 188 (Visakhapatnam - Trib.), the ITAT held that where no fresh information was collected by Assessing Officer or no information had come to notice of Assessing Officer in normal course other

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

reassessment under section 147/148 and passed assessment order under section 143(3), same would be illegal, arbitrary and without any jurisdiction. In the case of Smt. Samanthapudi Lavanya 127 taxmann.com 188 (Visakhapatnam - Trib.), the ITAT held that where no fresh information was collected by Assessing Officer or no information had come to notice of Assessing Officer in normal course other

ASSTT. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SAI KRUPA DEVELOPERS, AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

reassessment under section 147/148 and passed assessment order under section 143(3), same would be illegal, arbitrary and without any jurisdiction. In the case of Smt. Samanthapudi Lavanya 127 taxmann.com 188 (Visakhapatnam - Trib.), the ITAT held that where no fresh information was collected by Assessing Officer or no information had come to notice of Assessing Officer in normal course other

VICKY RAJESH JHAVERI,AHMEDABAD vs. THE DY.CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, all the four appeals of respective assessees are partly allowed

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

147 /151 of the case in para 8-10 of his reason for reopening assessment under section 148. 6. It may also be noted that the ground Challenging issuance of notice under section 148 was also taken by the assesee before CIT (Appeals) which was dealt in detail by the learned appellate authority. 7 Reliance was placed on the decision

AARAV FINANCIAL SERVICES PVT. LTD.,AHMEDABAD vs. THE DY. CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, all the four appeals of respective assessees are partly allowed

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

147 /151 of the case in para 8-10 of his reason for reopening assessment under section 148. 6. It may also be noted that the ground Challenging issuance of notice under section 148 was also taken by the assesee before CIT (Appeals) which was dealt in detail by the learned appellate authority. 7 Reliance was placed on the decision

SAGAR RAJESH JHAVERI,AHMEDABAD vs. THE DY.CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, all the four appeals of respective assessees are partly allowed

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

147 /151 of the case in para 8-10 of his reason for reopening assessment under section 148. 6. It may also be noted that the ground Challenging issuance of notice under section 148 was also taken by the assesee before CIT (Appeals) which was dealt in detail by the learned appellate authority. 7 Reliance was placed on the decision

VICKY RAJESH JHAVERI,AHMEDABAD vs. THE DY. CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, all the four appeals of respective assessees are partly allowed

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

147 /151 of the case in para 8-10 of his reason for reopening assessment under section 148. 6. It may also be noted that the ground Challenging issuance of notice under section 148 was also taken by the assesee before CIT (Appeals) which was dealt in detail by the learned appellate authority. 7 Reliance was placed on the decision

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE DY.CIT.,CRCLE-8,, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

reassessment are satisfied, is only relatable to the preceding expression in clauses (a) and (b) viz., 'escaped assessment'. The term 'escaped assessment' includes both 'non- assessment' as well as 'under assessment'. Income is said to have 'escaped assessment' within the meaning of this section when it has not been charged in the hands of an assessee in the relevant year

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE ACIT(OSD) CIRCLE-8, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

reassessment are satisfied, is only relatable to the preceding expression in clauses (a) and (b) viz., 'escaped assessment'. The term 'escaped assessment' includes both 'non- assessment' as well as 'under assessment'. Income is said to have 'escaped assessment' within the meaning of this section when it has not been charged in the hands of an assessee in the relevant year

NARMADA CONCAST PRIVATE LIMITED,BHAVNAGAR vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), AHMEDABAD

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

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

reassessment order passed under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2013-14. I.T.A No. 33/Ahd/2023 A.Y. 2013-14 Page No 2 Narmada Concast Pvt. Ltd. vs. DCIT 2. The brief facts of the case is that the assessee is a Private Limited Company

MAHESH D.TEKCHANDANI,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-3(3)(3), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रण वष"/Assessment Year: 2012-13 Vs. Mahesh Tekchandani, Income-Tax Officer, 67, Shivalik Bungalows, Ward-3(3)(3), Satellite, Ahmedabad-380015 Ahmedabad Pan : Aespt 5350 A अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri S.N. Divatia, Ar Revenue By : Shri Yogesh Mishra, Sr Dr तारीख/Date Of Hearing : 02.05.2024 सुनवाई क" क" तारीख सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 29.05.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश/O R D E R आदेश आदेश आदेश Per Siddhartha Nautiyal: This Appeal Has Been Filed 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)" For Short] Dated 20.10.2023, 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 Assessee Has Raised The Following Grounds Of Appeal:- “1.1 The Order Passed By U/S.250 Passed On 20.10.2023 By Cit(A)-Nfac Delhi Upholding The Addition Of Rs.28,72,000/- Made By A.O. Is Wholly Illegal, Unlawful & Against The Principles Of Natural Justice. 1.2 The Ld. Cit(A) Has Failed To Appreciate That The First Payment By Cheque Was Made On 03.02.2014 & The Final Purchase Deed Was Executed In Fy 2018-19. But No Evidence Pointed Out By Ao To Prove That The Alleged Cash Payment Was Made During The Previous Year Relevant To A.Y. 2012-13. 2 Mahesh D. Tekchandani Vs. Ito Ay : 2012-13

reassessment under section 147/148 and passed assessment order under section 143(3), same would be illegal, arbitrary and without any jurisdiction. In the case of Smt. Samanthapudi Lavanya 127 taxmann.com 188 (Visakhapatnam - Trib.), the ITAT held that where no fresh information was collected by Assessing Officer or no information had come to notice of Assessing Officer in normal course other

NAVNEETBHAI RAMANLAL PATEL,AHMEDABAD vs. THE ITO, WARD-2(1)(2), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.223/Ahd/2025 िनधा"रण वष" /Assessment Year : 2016-17 Navneetbhai Ramanlal Patel The Ito बनाम/ 19, New Ambica Park Society Ward-2(1)(2) V/S. D Cabin Sabarmati Ahmedabad – 380 051 Ahmedabad – 380 019 "थायी लेखा सं./Pan: Aqzpp 2479 D (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Hiren Trivedi, Ar Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/09/2025 घोषणा की तारीख /Date Of Pronouncement: 04/11/2025 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 14/10/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2016-2017. 2. The Assessee Has Raised The Following Grounds Of Appeal:

u/s 250 of the Income Tax Act, 1961 is ex-parte and totally in breach of natural justice. 3. In law and in the facts and circumstances of the case of the Appellant, the Ld. CIT(Appeal) NFAC erred in not appreciating the fact that the order of learned AO is passed in breach of natural justice and thus deserved

DEE ARE TEXFAB PVT. LTD.,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

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

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.743/Ahd/2024 "नधा"रण वष" /Assessment Year : 2014-15 Dee Are Texfab Pvt.Ltd. The Pcit 149, New Cloth Market बनाम/ Ahmedabad-1 O/S. Raipur Gate Raipur V/S. Ahmedabad – 380 002 (Gujarat) "थायी लेखा सं./Pan: Aaecd 5136 H (अपीलाथ"/ Appellant) …. ("" यथ"/ Respondent) Assessee By : Shri Chetan Agarwal, Ar Revenue By : Shri Kamlesh Makwana, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 22/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 25/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee Against The Order Dated 28/03/2024 Passed By The Principal Commissioner Of Income Tax, Ahmedabad [Hereinafter Referred To As “The Pr.Cit(A)” In Short] Arising Out Of The Assessment Order Dated 27/03/20223 Passed By The Assessing Officer (Ao) Under Section 147 Read With Section 144B Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Relevant To The Assessment Year (Ay) 2014-15. Dee Are Texfab Pvt.Ltd. Vs. The Pr.Cit Asst. Year : 2014-15

147 read with section 144B of the Income Tax Act, 1961 (hereinafter referred to as "the Act") relevant to the Assessment Year (AY) 2014-15. Dee Are Texfab Pvt.Ltd. vs. The Pr.CIT Asst. Year : 2014-15 2 Facts of the case: 2. The assessee-company filed its return of income for the A.Y. 2014-15 on 05-09-2014 declaring

VEENITA ENTERPRISE PVT. LTD.,,AHMEDABAD vs. THE DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1),, AHMEDABAD

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

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

reassessment proceedings in respect of three assessment years i.e. A.Y. 2007-08, A.Y. 2008-09 and A.Y. 2009-10 in which, the entire modus operandi and the scheme of affairs was elaborated and additions were made in the hands of the assessee on the ground that the assessee through the issuance of shares at a high premium to I.T.A

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

In the result, the appeal of the assessee is dismissed

127 as under:\n127. (1) For the purposes of sub-section (1) of section 282, the addresses\n(including the address for electronic mail or electronic mail message) to which\na notice or summons or requisition or order or any other communication under\nthe Act (hereafter in this rule referred to as \"communication\") may be\ndelivered or transmitted shall

M/S. PANCHMAHAL STEEL LTD.,,BARODA vs. THE PR. CIT-1, VADODARA

In the result, the appeal of the assessee is allowed for both the assessment years in question

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

u/s 143(3) r.w.s. 147 of the Act by the ld. AO is found erroneous in respect of one aspect only. 2.00 Your appellant craves leave to add, alter and / or amend the grounds herein above raised.” 3. The brief facts of the case are that in the case of M/s. Panchmahal Steel Ltd., the assessee filed its return

M/S. PANCHMAHAL STEEL LTD.,,BARODA vs. THE PR. CIT-1, VADODARA

In the result, the appeal of the assessee is allowed for both the assessment years in question

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

u/s 143(3) r.w.s. 147 of the Act by the ld. AO is found erroneous in respect of one aspect only. 2.00 Your appellant craves leave to add, alter and / or amend the grounds herein above raised.” 3. The brief facts of the case are that in the case of M/s. Panchmahal Steel Ltd., the assessee filed its return

SHRI BABUBHAI SHANTILAL SOLANKI,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-7(1)(1),, AHMEDABAD

In the result, appeal of the Assessee is allowed

147 of the Act in the case of other co-owners namely Smt. Hiraben Shantilal and Smt. Indiraben Shantilal. Wherein the returned income by the concerned assessee’s of Rs. 1,10,090/- were being I.T.A No. 1893/Ahd/2019 A.Y. 2012-13 Page No 4 Shri Babubhai Shantilal Solanki vs. ITO accepted and the above reassessment order have been passed