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

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

Bench: Ms. Suchitra Kamble

reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice dtd. 05-04-2022 after introduction of e- I.T.A Nos. 2254 to 2261/Ahd/2025 VankarDayabhai, A.Y. 2018-19 & 2019-20 Assessment/Faceless Income Escaping Assessment Scheme, 2022 under Section 151A of the Act and hence, the notice issued by the JAO is without jurisdiction and illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

Bench: Ms. Suchitra Kamble

reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice dtd. 05-04-2022 after introduction of e- I.T.A Nos. 2254 to 2261/Ahd/2025 VankarDayabhai, A.Y. 2018-19 & 2019-20 Assessment/Faceless Income Escaping Assessment Scheme, 2022 under Section 151A of the Act and hence, the notice issued by the JAO is without jurisdiction and illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

Bench: Ms. Suchitra Kamble

reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice dtd. 05-04-2022 after introduction of e- I.T.A Nos. 2254 to 2261/Ahd/2025 VankarDayabhai, A.Y. 2018-19 & 2019-20 Assessment/Faceless Income Escaping Assessment Scheme, 2022 under Section 151A of the Act and hence, the notice issued by the JAO is without jurisdiction and illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

Bench: Ms. Suchitra Kamble

reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice dtd. 05-04-2022 after introduction of e- I.T.A Nos. 2254 to 2261/Ahd/2025 VankarDayabhai, A.Y. 2018-19 & 2019-20 Assessment/Faceless Income Escaping Assessment Scheme, 2022 under Section 151A of the Act and hence, the notice issued by the JAO is without jurisdiction and illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

Bench: Ms. Suchitra Kamble

reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice dtd. 05-04-2022 after introduction of e- I.T.A Nos. 2254 to 2261/Ahd/2025 VankarDayabhai, A.Y. 2018-19 & 2019-20 Assessment/Faceless Income Escaping Assessment Scheme, 2022 under Section 151A of the Act and hence, the notice issued by the JAO is without jurisdiction and illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

Bench: Ms. Suchitra Kamble

reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice dtd. 05-04-2022 after introduction of e- I.T.A Nos. 2254 to 2261/Ahd/2025 VankarDayabhai, A.Y. 2018-19 & 2019-20 Assessment/Faceless Income Escaping Assessment Scheme, 2022 under Section 151A of the Act and hence, the notice issued by the JAO is without jurisdiction and illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

Bench: Ms. Suchitra Kamble

reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice dtd. 05-04-2022 after introduction of e- I.T.A Nos. 2254 to 2261/Ahd/2025 VankarDayabhai, A.Y. 2018-19 & 2019-20 Assessment/Faceless Income Escaping Assessment Scheme, 2022 under Section 151A of the Act and hence, the notice issued by the JAO is without jurisdiction and illegal

VANKAR DAYABHAI ,VADODARA vs. THE ITO, WARD-3(1)(4), VADODARA

Bench: Ms. Suchitra Kamble

reassessment proceedings under Section 148 of the Act has been initiated by the JAO vide notice dtd. 05-04-2022 after introduction of e- I.T.A Nos. 2254 to 2261/Ahd/2025 VankarDayabhai, A.Y. 2018-19 & 2019-20 Assessment/Faceless Income Escaping Assessment Scheme, 2022 under Section 151A of the Act and hence, the notice issued by the JAO is without jurisdiction and illegal

VIKAS VIJAY GUPTA,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the Assessee is hereby\ndismissed

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No. 404/Ahd/2024\nAssessment Year 2017-18\nVikas Vijay Gupta\nPrincipal Commissioner\n604 Sarap,\nof Income Tax,\nOpp. Navjivan Press Vs Ahmedabad-1,\nP.O. Navjivan,\nAhmedabad\nAhmedabad-380014,\nGujarat\n(Respondent)\nPAN: AEOPG6723L\n(Appellant)\nAssessee Represented: Shri Jaimin Shah, A.R.\nRevenue Represented: Shri R. N. Dsouza, CIT-DR\nDate of hearing : 27-02-2025\nDate of pronouncement : 27-05-2025\nआदे

reassessment order.\n7. Ld. Counsel Shri Jaimin Shah appearing for the assessee\nsubmitted that the penalty proceedings are independent and\ndistinct from the assessment proceedings and relied upon Delhi\nHigh Court in the case of Addl. CIT v. J.K. D'Costa reported in\n[1982] 133 ITR 7 wherein it was held that failure to initiate or\nwrongful initiation

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

Bench: Ms. Suchitra Kambleassessment Year 2019-20

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

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

reassessment ex parte under section 147 read with sections 144 and 144B of the Act on 24.03.2023 and treated cash deposits aggregating to Rs.186,78,95,978/- as unexplained money under section 69A ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 5– of the Act, time deposits

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

reassessment ex parte under section 147 read with sections 144 and 144B of the Act on 24.03.2023 and treated cash deposits aggregating to Rs.186,78,95,978/- as unexplained money under section 69A ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 5– of the Act, time deposits

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

reassessment ex parte under section 147 read with sections 144 and 144B of the Act on 24.03.2023 and treated cash deposits aggregating to Rs.186,78,95,978/- as unexplained money under section 69A ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 5– of the Act, time deposits

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

reassessment ex parte under section 147 read with sections 144 and 144B of the Act on 24.03.2023 and treated cash deposits aggregating to Rs.186,78,95,978/- as unexplained money under section 69A ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 5– of the Act, time deposits

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

reassessment ex parte under section 147 read with sections 144 and 144B of the Act on 24.03.2023 and treated cash deposits aggregating to Rs.186,78,95,978/- as unexplained money under section 69A ITA Nos. 2612 to 2616/Ahd/2025 Gujarat Medical Education and Research Society Ahmedabad vs. DCIT Asst. Years –2015-16 & 2018-19 - 5– of the Act, time deposits

ACIT, CIRCLE-1, BHAVNAGAR, BHAVNAGAR vs. LEELA GREENSHIP RECYCLING PRIVATE LIMITED, BHAVNAGAR

In the result, both the appeals are treated as partly allowed for statistical purposes in terms of above directions

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 2111/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-19 Leela Greenship Recycling Pvt. Ltd., The Deputy Office No.303, 3Rd Floor, बनाम/ Commissioner V/S. B Wing, Leela Efcee, Of Income Tax, Near Aksharwadi Temple, Circle-1, Waghawadi Road, Bhavnagar. Bhavnagar-364002. "थायी लेखा सं./Pan: Aagcg8956L

reassessment initiated under section 147 of the Act. After setting out the statutory framework governing reopening of assessments and analysing a series of judicial pronouncements, the learned CIT(A) recorded a categorical finding that the reopening was valid. It was held that the information received from the GST anti-evasion wing regarding the assessee’s transactions with Mahadev Trading

DINESHBHAI PUNJABHAI PATEL,BANASKANTHA vs. THE ITO, WARD-5(3)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed for\nstatistical purposes

reassessment proceedings, the\nAssessing Officer noted that the assessee had shown purchases\namounting to Rs.14,24,58,326/- made in cash allegedly for\nprocuring agricultural commodities such as Raydo and other\nproduce. The assessee failed to submit complete books of\naccount, purchase bills, or supporting ledgers. Only bills\naggregating to Rs.26,04,914/- were furnished, with the balance\npurchases remaining

NA ROTO MACHINE & MOULDS INDIA,AHMEDABAD vs. THE ACIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2017-18

270A of the Act was received and thereafter the present appeal was filed. Considering the explanation of the assessee, the delay in filing the appeal is condoned. 3. The brief facts of the case are that the assessee had filed its return of income for the A.Y. 2017-18 on 03.10.2017 declaring total income of Rs.1