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
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 to cross-examine the persons whose statements were relied upon