THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI RAJESH SUNDERDAS VASWANI, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

SHRI ASHOK SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD vs. SHRI DEEPAK KUMAR VASWANI,, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI ASHOK SUNDERDAS VASWANI, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

SHRI RAJESH SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Section limitati Year Order on? IT(SS)A 102/Ahd/2019 2009- 143(3) r.w.s. Assessee 29.12.17 No 10 153A IT(SS)A 103/Ahd/2019 2010- 143(3) r.w.s. Assessee 29.12.17 No 11 153A IT(SS)A 104/Ahd/2019 2011- 143(3) r.w.s. Assessee 29.12.17 No 12 153A IT(SS)A 105/Ahd/2019 2012- 143(3) r.w.s. Assessee 29.12.17 No 13 153A

SHANTABEN PARASMAL JAIN,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VADODARA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 726/Ahd/2017 "नधा"रण वष"/Assessment Year: 2010-11 Shantaben Parasmal Jain, Vs. Dcit, 27, Vijay Society, Cir – 3(1), New Khanderao Road., Vadodara. Baroda. Pan No. Abwpj 8597 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Prakash D. Shah, A.R. Revenue By : Shri S. N. Dev, Sr. D.R. सुनवाई क" तार"ख/Date Of Hearing : 08.08.2018 घोषणा क" तार"ख /Date Of Pronouncement : 15.10.2018 आदेश/O R D E R Per Waseem Ahmed: The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The Appellate Order Of The Learned Commissioner Of Income-Tax (Appeals)-I, Vadodara [“Cit(A)” In Short] Relevant To Assessment Year 2010- 11. 2. Assessee Has Raised The Following Grounds Of Appeal:- “1. That The Learned Commissioner Of Income Tax (Appeals) Has Erred In Law & Facts By Upholding The Reassessment Proceedings & Therefore The Order Passed By The Learned Ao Is Required To Be Quashed. 2. That The Learned Commissioner Of Income Tax (Appeals) Has Erred In Law & Facts By Confirming The Disallowance Of Long Term Capital Gain Of Rs. 87,57,789/- As Exempt Income & Adding Back To The Total Income Of The Appellant & Therefore The Learned Ao Should Be Directed To Allow The Claim Of Exempt Income. 3. That The Appellant Craves Liberty To Add, Amend, Alter & Delete Any Grounds Of Appeal Before The Final Hearing.”

reassessment proceeding and same is bad in law and therefore the order passed by the learned AO is required to be quashed. Ground No.2- Rejection of claim of exempt income u/s 10(38) of Rs.87,57,789/- 1. That the appellant has requested to grant an opportunity of cross examination of the party whose statement he relied upon

BRIJESHKUMAR JAYANTIBHAI PATEL,ANAND vs. THE INCOME TAX OFFICE, WARD-1(3)(1), PETLAD

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

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench , Ahmedabad For Assessment Year 2011-12 Is Directed Against The Appellate Order Dated 7Th November, 2023 Passed By Ld. Commissioner Of Income

147 to frame reassessment in the case of the assessee, and this led to issuance of notice u/s 148. The I.T.A No. 18/Ahd/2024 A.Y. 2011-12 Page No. 8 Brijeshkumar Jayantibhai Patel v. ITO assessee did not file return of income in response to notice issued by the AO u/s 148. There were other notices/letters issued

SHRI JANI PARASMAL VAGHMAL (HUF),,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(1)(5),, VADODARA

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1354/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2010-2011 Jain Parasmal Vaghmal(Huf), I.T.O., 27, Vijay Society, Vs. Ward-3(1)(5), New Khanderao Road, Vadodara. Baroda.

reassessment it is evident that the learned AO has reopened the assessment under section 147 of the Act; Only on account of information received from the DIT(I &C), Ahmedabad and 2- The AO during the assessment proceedings has not provided opportunity of cross examination of Shri Mukesh chokshi, therefore the assessment order framed under section 147

SARDARBHAI RAMSANGBHAI DHULIYA ,PALANPUR vs. THE INCOME TAX OFFICER, WARD-1 PREVIOUSLY WARD-5, PALANPUR

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

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad , Which Has Arisen From The Appellate Order Dated 22-05-2023 Vide Din & Order No. Itba/Nfac/S/250/2023-24/1053040290(1)

147 of the Act, vide reassessment order dated 29.12.2018. 5. Aggrieved, the assessee filed first appeal with Ld. CIT(A). The Ld. CIT(A) issued as many as ten notices to the assessee during the course of appellate proceedings , as detailed in appellate order passed by ld. CIT(A) , but there was no compliance by the assessee

RAJASTHAN JAIN MITRA PARISHAD,AHMEDABAD vs. NFAC, DELHI, JURISDICTIONAL AO: THE ACIT, CIRCLE-3(1)(1), AHMEDABAD

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

Bench: Shri Ramit Kochar (Accountant Member)

147 read with Section 144 of the 1961 Act. 4. Aggrieved , the assessee filed first appeal with CIT(A) raising as many as four grounds of appeal. The assessee stated in the grounds of appeal as well statement of facts that the assessee’s income during the impugned assessment year I.T.A No. 337/Ahd/2024 A.Y. 2013-14 Page No. 4 Rajasthan