SHRI MAHESH P. GANDHI,AHMEDABAD vs. THE ACIT., CIRCLE-10,, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita Nos.1022 To 1025/Ahd/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 To 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5Th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad.

u/s. 143(2) dated 08-09-1998 was served upon the appellant vide which the date of hearing was fixed on 16-09-1998 and the Authorised Representative of the assessee had attended the hearing on 16-09-1998. Thus, there is no substance in the second ground of appeal and the same is hereby dismissed. ITA nos.1022 to 1025/AHD/2018

KIRTI MILEX LIMITED,AHMEDABAD vs. ITO, WARD-2(1)(2),, AHMEDABAD

In the result the appeal filed by the assessee is allowed in part

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.686/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 M/S. Kirti Milex Ltd., I.T.O, 5, Vasukanan, 2Nd Floor, Vs. Ward-2(1)(2), Nr.Lotus Flats, Ashram Road, Ahmedabad. Ahmedabad.

U/S 68 of Act of Rs.35,00,000/-. 6. The appellant craves liberty to add, amend, alter or modify all or any grounds of appeal before final appeal. 2. The 1st issue raised by the assessee is general in nature. Therefore we do not find any reason to adjudicate the same. Accordingly, we dismiss the ground of appeal

KAMLA CRAFT PACK PVT. LTD.,AHMEDABAD vs. ITO, WARD-2(1)(2), AHMEDABAD

In the result the appeal filed by the assessee is allowed in part

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.810/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 Kamla Craft Pack Pvt. Ltd., I.T.O, 5, Vasukanan, Nr. Lotus Flats, Vs. Ward-2(1)(2), Ashram Road, Ahmedabad. Ahmedabad-38001. Pan: Aaack7985K

U/S 68 of Act of Rs.35,00,000/-. 6. The appellant craves liberty to add, amend, alter or modify all or any grounds of appeal before final appeal. 2. The 1st issue raised by the assessee is general in nature. Therefore we do not find any reason to adjudicate the same. Accordingly, we dismiss the ground of appeal

KUSHAL VINODKUMAR BHATT LEGAL HEIR OF LATE SHRI VINODKUMAR RAMANLAL BHATT,ANAND vs. THE ACIT (OSD), WARD-5, ANAND

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

147 r.w.s.144 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Year 2011-12.\nI.T.A No. 752/Ahd/2025 Α.Υ. 2011-12\nKushal Vinodkumar Bhatt Legal Heir of Late Shri Vinodkumar Ramanlal Bhatt. vs. ACIT\nPage No\n2\n2. The registry has noted that there is delay of 96 days in filing the above

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX-1(1)(1),, BARODA

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1289/Ahd/2016 िनधा"रण वष"/Asstt. Year: 2000-2001 M/S. Ambalal Sarabhai Enterprises Ltd., D.C.I.T., Wadi, Vs. Circle-1(1)(1), Vadodara-390023. Vadodara.

u/s 143(2) was issued on 11.10.2004 which is beyond limitation period of 6 months from the expiry of financial year ending on 31.3.2004 as per the provisions as prevailing then. 3. The assessee in its appeal has challenged the order of the learned CIT (A) on technical grounds as well as on merits. Among other grounds, the assessee challenged

SHRI NILESH D. KANKRECHA,,AHMEDABAD vs. THE ITO, WARD-7(1)(4),, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 87-88/Ahd/2018 "नधा"रण वष"/Asstt. Years: 2011-2012 & 2012-13 Shri Nilesh D. Kankrecha, I.T.O, C-89, Vikramaditya Society, Vs. Ward 7(1)(4), Thakkarbapa Nagar, Ahmedabad. Ahmedabad-382350. Pan: Bzkpk7991J

reassessment being bad in law and without jurisdiction , the same ought to be held illegal and invalid. 4. Without prejudice to the above grounds, the Id CIT(Appeals ) erred both in law and on facts in confirming addition of Rs. 4,50,000/- when there was no evidence of any un explained cash payment as also, facts being admitted

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)

u/s 143(2) of the Act, because the assessee had never raised such objection before completion of the assessment proceedings thus section 292BB of the Act is applicable in the case of assessee. (2) The Ld.CIT(A) has erred in law and on facts in holding that the initiation of reassessment proceedings was not in accordance with the provisions

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

147 r.w.s.1448 of the Income-tax Act, 1961 (\"Act\") for\nAY 2017-18 has become erroneous insofar as prejudicial to the interest of\nrevenue within the meaning of section 263 of the I.T. Act and hence, it is a\nfit case for revision u/s.263 of the Act.”\n3. 1. The assessee made detailed reply about the wrong notice\nissued

MD. GULAM AHMED UMERMIYA MALEK L/H LATE UMERMIYA CHANDMIYA MALEK,AHMEDABAD vs. THE ITO, WARD-3(2)(10), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini & Ms. Madhumita Royassessment Year:2012-13 Md. Gulam Ahmed The Ito, Ward-3(2)(10), Umermiyamalek, Legal Heir Of Vs Ahmedabad. Late Umermiyachandmiyamalek, 5C/O S.V. Agrawal& Co., Ca 502, Mangalmurti Complex, Opp. City Gold Cinema, Ashram Road, Ahmedabad-380009. Pan : Bkfpm 4983 E (Appellant) (Responent) Assessee By : None. : Shriv. K. Singh, Sr. Dr Revenue By सुनवाईक"तार"ख/Date Of Hearing : 19/04/2022 घोषणाक"तार"ख/Date Of Pronouncement: 29/06/2022 आदेश/O R D E R

147 of the Act, in as much as: 2 i) On the ground that re-assessment in within 4 years of original assessment u/s. 143(3) of the Act. This is patently wrong there was no assessmentu/s. 143(3) and re-assessment is 1stassessment. Further Learned CIT(A) has erred in not giving finding on the ground of appeal

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

In the result, the appeal of the assessee is allowed in the terms indicated above, and the appeal of the Assessing Officer is dismissed as infructuous

u/s 151 was also obtained from the prescribed authority before issuing the notice. The appellant again stated vide letter dated 10.3.2014 that the original return filed on 22.1.2008 may be considered as return filed in response to the said notice. The appellant filed letter dated 3.4.2014 before the Assessing Officer to provide copy of the original reasons recorded and also

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

In the result, the appeal of the assessee is allowed in the terms indicated above, and the appeal of the Assessing Officer is dismissed as infructuous

u/s 151 was also obtained from the prescribed authority before issuing the notice. The appellant again stated vide letter dated 10.3.2014 that the original return filed on 22.1.2008 may be considered as return filed in response to the said notice. The appellant filed letter dated 3.4.2014 before the Assessing Officer to provide copy of the original reasons recorded and also

INFINITY INTERNATIONAL,AHMEDABAD vs. NFAC, DELHI PRESENT JURIS. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

147 read with Section 144 of the IT Act [Annexure-A3] and the consequential penalty orders and demand notices dated 24.08.2023 and 07.07.2023 [Annexures-A4, A5 and A6] are quashed." 4. Under these circumstances, the present petition also deserves to be disposed of in terms of the aforesaid judgment of the Co-ordinate Bench of this Court

INFINITY INTERNATIONAL,AHMEDABAD vs. NFAC, DELHI PRESENT JURIS. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, both the appeals filed by the assessee are allowed

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

147 read with Section 144 of the IT Act [Annexure-A3] and the consequential penalty orders and demand notices dated 24.08.2023 and 07.07.2023 [Annexures-A4, A5 and A6] are quashed." 4. Under these circumstances, the present petition also deserves to be disposed of in terms of the aforesaid judgment of the Co-ordinate Bench of this Court

MADHAV INFRA PROJECTS LTD (ERSTWHILE AASHKA CONSTRUCTIONS P. LTD.),VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रणवष"/Assessment Year: 2009-10 Vs. Madhav Infra Projects Ltd., Dcit, (Erstwhile Aashka Circle-1(1)(1), Constructions Pvt. Ltd.), Ahmedabad 4, Madhav House, Nr. Panchratna Building, Subhanpura, Baroda, Gujarat Pan : Aadcm 1157 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.N. Soparkar, Sr. Advocate, Ms. Urvashi Shodhan, Ar & Shri Parin Shah, Ar Revenue By : Ms. Saumya Pandey Jain, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 19.03.2024/26.06.2024 घोषणा क" तारीख /Date Of Pronouncement: 28.06.2024 आदेश/O R D E R Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 23.12.2022 Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short] For Assessment Year (Ay) 2009-10. 2. Grounds Raised Are As Under :- “1. Ld. Cit (A) Erred In Law & On Facts Confirming Action Of Ao Passing An Ex- Parte Order On An Entity That Ceased To Exist Pursuant To Order Of Amalgamation Passed By Hon'Ble High Court. The Order Passed On Non-Entity Is A Nullity & Void Ab Initio That Ought To Be Quashed.

reassessment proceedings being initiated in 2016 by issuing notice u/s 148 of the Act on 30- 03-2016, on account of information in the possession of the AO that the assessee had booked contrived losses on share transactions by resorting to Client Code Modification done in collusion with its broker M/s Amrapali Finance & Capital Services Ltd. The fact of assessment

THE ACIT, RANGE-1,, AHMEDABAD vs. CLP POWER INDIA PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad, Judicial Memebr

292B of the Act and quashed the reassessment as bad in law. (2) The ld. CIT(A) has not appreciated the fact that the assessee has not raised any objection during the course of re-assessment proceedings regarding validity of notice u/s 143(2) of the Act. (3) The ld. CIT(A) has erred in law and on facts