JAYSHREE NILAM PATEL,AHMEDABAD vs. THE ITO, WARD-1, INTL. TAXN., AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

reassessment and a show cause notice under clause (b) of section 148A of the Act was issued. The order under section 148A(d) was passed on 04.07.2022, and a notice under section 148 of the Act was issued directing the assessee to file her return of income. Thereafter, multiple notices under section 142(1) of the Act were also issued

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

Bench: Ms. Suchitra Kamble

u/s 272A(1)(d) of the Act, which is without jurisdiction, bad in law, illegal, invalid, arbitrary and hence liable to be quashed. 3. Your appellant further reserves his rights to add, alter, amend or modify any of the aforesaid grounds before or at the time of hearing of an appeal. Total tax effect (penalty) 40,000/-” ITA No. 2258/Ahd/2025

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

Bench: Ms. Suchitra Kamble

u/s 272A(1)(d) of the Act, which is without jurisdiction, bad in law, illegal, invalid, arbitrary and hence liable to be quashed. 3. Your appellant further reserves his rights to add, alter, amend or modify any of the aforesaid grounds before or at the time of hearing of an appeal. Total tax effect (penalty) 40,000/-” ITA No. 2258/Ahd/2025

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

Bench: Ms. Suchitra Kamble

u/s 272A(1)(d) of the Act, which is without jurisdiction, bad in law, illegal, invalid, arbitrary and hence liable to be quashed. 3. Your appellant further reserves his rights to add, alter, amend or modify any of the aforesaid grounds before or at the time of hearing of an appeal. Total tax effect (penalty) 40,000/-” ITA No. 2258/Ahd/2025

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

Bench: Ms. Suchitra Kamble

u/s 272A(1)(d) of the Act, which is without jurisdiction, bad in law, illegal, invalid, arbitrary and hence liable to be quashed. 3. Your appellant further reserves his rights to add, alter, amend or modify any of the aforesaid grounds before or at the time of hearing of an appeal. Total tax effect (penalty) 40,000/-” ITA No. 2258/Ahd/2025

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

Bench: Ms. Suchitra Kamble

u/s 272A(1)(d) of the Act, which is without jurisdiction, bad in law, illegal, invalid, arbitrary and hence liable to be quashed. 3. Your appellant further reserves his rights to add, alter, amend or modify any of the aforesaid grounds before or at the time of hearing of an appeal. Total tax effect (penalty) 40,000/-” ITA No. 2258/Ahd/2025

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

Bench: Ms. Suchitra Kamble

u/s 272A(1)(d) of the Act, which is without jurisdiction, bad in law, illegal, invalid, arbitrary and hence liable to be quashed. 3. Your appellant further reserves his rights to add, alter, amend or modify any of the aforesaid grounds before or at the time of hearing of an appeal. Total tax effect (penalty) 40,000/-” ITA No. 2258/Ahd/2025

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

Bench: Ms. Suchitra Kamble

u/s 272A(1)(d) of the Act, which is without jurisdiction, bad in law, illegal, invalid, arbitrary and hence liable to be quashed. 3. Your appellant further reserves his rights to add, alter, amend or modify any of the aforesaid grounds before or at the time of hearing of an appeal. Total tax effect (penalty) 40,000/-” ITA No. 2258/Ahd/2025

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

Bench: Ms. Suchitra Kamble

u/s 272A(1)(d) of the Act, which is without jurisdiction, bad in law, illegal, invalid, arbitrary and hence liable to be quashed. 3. Your appellant further reserves his rights to add, alter, amend or modify any of the aforesaid grounds before or at the time of hearing of an appeal. Total tax effect (penalty) 40,000/-” ITA No. 2258/Ahd/2025

MANISHKUMAR RAMLAKHAN AGRAWAL,AHMEDABAD vs. INCOME TAX OOFICER, WARD 6(1)(1), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

u/s. 271A(1)(d).” 3. The brief facts of the case are that the assessee is an individual serving as Executive Director in Gopinath Enterprise Private Limited. The assessee filed his return of income for the Assessment Year 2018–19 declaring a total income of ₹31,34,370/-, which included exemption from Long-Term Capital Manishkumar Ramlakhan Agrawal

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

reassessment orders passed under section 147 r.w.s. I.T.A Nos. 1170 & 1171 and 1182 to 1185/Ahd/2025 A.Ys. 2018-19 & 2019-20 Page No 2 Alisha Packaging Industries vs. ITO 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2018-19 & 2019-20. ITA Nos. 1182 to 1185/Ahd/2025 are filed by the Assessee

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

reassessment orders passed under section 147 r.w.s. I.T.A Nos. 1170 & 1171 and 1182 to 1185/Ahd/2025 A.Ys. 2018-19 & 2019-20 Page No 2 Alisha Packaging Industries vs. ITO 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2018-19 & 2019-20. ITA Nos. 1182 to 1185/Ahd/2025 are filed by the Assessee

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

reassessment orders passed under section 147 r.w.s. I.T.A Nos. 1170 & 1171 and 1182 to 1185/Ahd/2025 A.Ys. 2018-19 & 2019-20 Page No 2 Alisha Packaging Industries vs. ITO 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2018-19 & 2019-20. ITA Nos. 1182 to 1185/Ahd/2025 are filed by the Assessee

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

reassessment orders passed under section 147 r.w.s. I.T.A Nos. 1170 & 1171 and 1182 to 1185/Ahd/2025 A.Ys. 2018-19 & 2019-20 Page No 2 Alisha Packaging Industries vs. ITO 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2018-19 & 2019-20. ITA Nos. 1182 to 1185/Ahd/2025 are filed by the Assessee

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

reassessment orders passed under section 147 r.w.s. I.T.A Nos. 1170 & 1171 and 1182 to 1185/Ahd/2025 A.Ys. 2018-19 & 2019-20 Page No 2 Alisha Packaging Industries vs. ITO 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2018-19 & 2019-20. ITA Nos. 1182 to 1185/Ahd/2025 are filed by the Assessee

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

reassessment orders passed under section 147 r.w.s. I.T.A Nos. 1170 & 1171 and 1182 to 1185/Ahd/2025 A.Ys. 2018-19 & 2019-20 Page No 2 Alisha Packaging Industries vs. ITO 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2018-19 & 2019-20. ITA Nos. 1182 to 1185/Ahd/2025 are filed by the Assessee

SHRI BHADRAWADI KRUSHI VIKAS SEVA SAHKARI MANDALI LIMITED,BOTAD vs. INCOME TAX OFFICER, WARD 1(10), BHAVNAGAR, BHAVNAGAR

In the result, the appeal filed by the Assessee is treated as allowed for statistical purpose

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2018-19. I.T.A No. 2633/Ahd/2025 A.Y. 2018-19 2 Shri Bhadrawadi Krushi Vikas Seva Sahkari Mandali Ltd. Vs. ITO 2. The registry has noted that there is delay of 27 days in filing the above appeal. The assessee explained that