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

147. A notice u/s.148 to assess such undisclosed income is void ab initio. In the case of Shri Kalyan Buildmart Pvt. Ltd., Jaipur. ITA No. 152 & 153/JP/2018, ITAT held that the reopening under section 147/148 of the Act is not valid when the proper course of action was only to initiate the proceedings under section 153C/153A

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

147. A notice u/s.148 to assess such undisclosed income is void ab initio. In the case of Shri Kalyan Buildmart Pvt. Ltd., Jaipur. ITA No. 152 & 153/JP/2018, ITAT held that the reopening under section 147/148 of the Act is not valid when the proper course of action was only to initiate the proceedings under section 153C/153A

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

147. A notice u/s.148 to assess such undisclosed income is void ab initio. In the case of Shri Kalyan Buildmart Pvt. Ltd., Jaipur. ITA No. 152 & 153/JP/2018, ITAT held that the reopening under section 147/148 of the Act is not valid when the proper course of action was only to initiate the proceedings under section 153C/153A

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

147. A notice u/s.148 to assess such undisclosed income is void ab initio. In the case of Shri Kalyan Buildmart Pvt. Ltd., Jaipur. ITA No. 152 & 153/JP/2018, ITAT held that the reopening under section 147/148 of the Act is not valid when the proper course of action was only to initiate the proceedings under section 153C/153A

AMRUTBHAI G PRAJAPATI,AHMEDABAD vs. ITO, WARD-1, MEHSANA

In the result, the appeal filed by the assessee is allowed on preliminary legal ground alone without going into merits of the case

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

147 it is mandatory for the AO to issue notice u/s. 143(2). The issuance and service of notice u/s. 143 (2) is mandatory and not procedural. If the notice is not served within the prescribed period the assessment order is invalid. - The Hon'ble ITAT Delhi in the case of ITO Vs. M7s. Staunch Marketing

THE ITO, WARD-1(2)(3), AHMEDABAD vs. MOHAMMEDARIF IBRAHIMBHAI SHAIKH, AHMEDABAD

Bench: Shri Pramod M Jagtap & Ms. Madhumita Roy

reassessment has to be based on fulfilment of certain pre-condition and if the concept of "change of opinion" is removed, as contended on behalf of the Department, then, in the garb of re-opening the assessment, review would take place. One must treat the concept of "change of opinion" as an in-built test to check abuse of power

THE ITO, WARD-1(2)(3), AHMEDABAD vs. MOHAMMEDARIF IBRAHIMBHAI SHAIKH, AHMEDABAD

Bench: Shri Pramod M Jagtap & Ms. Madhumita Roy

reassessment has to be based on fulfilment of certain pre-condition and if the concept of "change of opinion" is removed, as contended on behalf of the Department, then, in the garb of re-opening the assessment, review would take place. One must treat the concept of "change of opinion" as an in-built test to check abuse of power

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

147. A notice u/s.148 to assess such undisclosed income is void ab initio. In the case of Shri Kalyan Buildmart Pvt. Ltd., Jaipur. ITA No. 152 & 153/JP/2018, ITAT held that the reopening under section 147/148 of the Act is not valid when the proper course of action was only to initiate the proceedings under section 153C/153A

THE ITO, WARD-5(2)(4),, AHMEDABAD vs. SHRI PARIMAL SURESHBHAI PATEL,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 2366/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2009-10)

147 it is mandatory for the AO to issue notice u/s. 143(2). The issuance and service of notice u/s. 143 (2) is mandatory and not procedural. If the notice is not served within the prescribed period the assessment order is invalid. - The Hon'ble ITAT Delhi in the case of ITO Vs. M7s. Staunch Marketing

THE INCOME TAX OFFICER,WARD-3, GANDHINAGAR vs. SHRI RAMESH GOBARJI THAKOR, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Ms. Suchitra Raghunath Kambleassessment Year : 2010-11 Income-Tax Officer Vs. Shri Ramesh Gobarji Thakor Ward-3 Sector 11 Gandhinagar. Gandhinagar. Pan : Aespt 3446 H (Applicant) (Responent) Assessee By : Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ars. Revenue By : Shri Kamlesh Makwana, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 16/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 11/07/2024 आदेश आदेश/O R D E R आदेश आदेश

reassessment proceedings under section 147 of the Act were initiated on the assessee. 5. The assessment order reveals that several notices were issued to the assessee by the AO during the proceedings, but the assessee did not respond to the same. The AO accordingly made inquiries and collected information from the bank of the assessee where the amounts were found

SHRI SARDAR (MEHSANA) OWNERS ASSOCIATION,,MEHSANA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, MEHSANA CIRCLE,, MEHSANA

Bench: Shri Mahavir Prasad & Shri Amarjit Singh) (Through Virtual Court)

152 (All.)] (g) As stated aforesaid the original assessment in the case had been under scrutiny under CASS on the basis of AIR data i.e. transaction of sale of immovable property and in the course of such proceedings the entire material has been placed by the assessee before the A.O. at the time when the original assessment was made

RAJIV AMRITLAL PATEL,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(4), AHMEDABAD

In the result, the appeal filed by the assessee in ITA No

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

reassessment order passed under section 147 of the Act relating to Asst. Year 2013-14. I.T(SS)A Nos. 32 to 37/Ahd/2023 & Ors. A.Ys. 2014-15 to 2019-20 & Ors. Page No 2 Rajiv Amritlal Patel vs. DCIT 2. The brief facts of the case is that the assessee is an individual and working as an Accountant

ALEMBIC LIMITED,,BARODA vs. THE DY.CIT., CIRCLE-1(1),, BARODA

In the result, the appeal is allowed in the terms indicated above

section 143(3) r.w.s. 147 of the Income-tax Act, 1961, for the assessment year 2009-10. 2. Grievances raised by the appellant are as follows:- “1. Reassessment is bad in law and void ab initio: 1.1 On the facts and in the circumstances of the case and in law, the learned Commissioner of Income Tax (Appeals) [hereinafter referred

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

147 read with section 144B of the Income-tax Act, 1961 (“the Act”) on 21.03.2023 assessing Alang Steel Recycling Private Limited vs. Pr.CIT A.Y: 2018-19 the total income at ₹88,37,215/-. The case was reopened on the basis of information received from the investigation wing alleging that the assessee had availed bogus purchase bills through Shri Gurukamal Singh

CHIRIPAL INDUSTRIES LIMITED,AHMEDABAD vs. THE DY.CIT., CIRCLE-1(1)(2),, AHMEDABAD

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

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No. 708/Ahd/2023 धििाधरणवरध/Asstt. Year: 2014-2015 Chirpal Industries Limited, D.C.I.T, Chirpal House, Vs. Circle-1(1)(2), Shivranjani Cross Road, Ahmedabad. Satellight, Ahmedabad-380015. Pan: Aaacc8513B

147 of the I.T Act having effect of reducing the claim of deduction made u/s.80IA of the Act to the extent. 2. Ld.CIT(A) has erred in law and on facts in confirming the validity of the reassessment proceedings u/s.148 of the Act which was initiated based on no new set of facts and was merely in form of review

SAURASHTRA CRICKET ASSOCIATION,,RAJKOT vs. THE DY. CIT (EXEMPTION), CIRCLE-2,, AHMEDABAD

In the result, ITA No. 2841/Ahd/17, i

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

SAURASHTRA CRICKET ASSOCIATION,,RAJKOT vs. THE DY. CIT (EXEMPTION), CIRCLE-2,, AHMEDABAD

In the result, ITA No. 2841/Ahd/17, i

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

M/S. GUJARAT CRICKET ASSOCIATION,,AHMEDABAD vs. THE JT.. DIRECTOR OF INCOME TAX (EXEMPTION),, AHMEDABAD

In the result, ITA No. 2841/Ahd/17, i

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years

M/S. GUJARAT CRICKET ASSOCIATION,,AHMEDABAD vs. THE JT.. DIRECTOR OF INCOME TAX (EXEMPTION),, AHMEDABAD

In the result, ITA No. 2841/Ahd/17, i

section 11. He submits that the proviso to Section 2(15) will not come into play ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years