DEPUTY COMMISSIONER OF INCOME -TAX CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD, GUJARAT vs. GIRISHKUMAR AMRATLAL BHANDARI HUF, HIMATNAGAR, GUJARAT

In the result, the appeal of the Department is allowed and the order of\nthe Assessing Officer is restored

144B of the Act on 16.09.2021, determining total\nincome at Rs.5,48,37,350/-. This included an addition of Rs.\n4,86,42,214/- under section 68

NIKULBHAI CHATURBHAI PATEL, HUF,GANDHINAGAR vs. THE ITO, WARD-4(2)(3), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

144B of the Act. The assessing officer, after issuing notice and providing video hearing, made an addition of ₹13,87,67,924/- under section 68

NIKULBHAI CHATURBHAI PATEL, HUF,GANDHINAGAR vs. THE ITO, WARD-4(2)(3), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

144B of the Act. The assessing officer, after issuing notice and providing video hearing, made an addition of ₹13,87,67,924/- under section 68

INCOME TAX WARD 4(2)(3) AHMEDABAD, AHMEDABAD vs. NIKULBHAI CHATURBHAI PATEL HUF, GANDHINAGAR

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

144B of the Act. The assessing officer, after issuing notice and providing video hearing, made an addition of ₹13,87,67,924/- under section 68

INCOME TAX WARD 4(2)(3) AHMEDABAD , AHMEDABAD vs. NIKULBHAI CHATURBHAI PATEL HUF, GANDHINAGAR

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

144B of the Act. The assessing officer, after issuing notice and providing video hearing, made an addition of ₹13,87,67,924/- under section 68

NIKULBHAI CHATURBHAI PATEL, HUF,GANDHINAGAR vs. THE ITO, WARD-4(2)(3), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

144B of the Act. The assessing officer, after issuing notice and providing video hearing, made an addition of ₹13,87,67,924/- under section 68

ITO, WARD-1(2)(1), AHMEDABAD, AHMEDABAD vs. MS GOODFARM REARING, AHMEDABAD

In the result, the appeal of the Revenue stands dismissed

68 of the Income-tax Act, 1961 [hereinafter referred to as\n“the Act”] vide order dated 17.05.2021 passed under section 143(3) read with\nsection 144B

GITABEN DINESHBHAI PATEL,AHMEDABAD vs. ITO WARD 5(3)(1), AHMEDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

144B of the Act. During the reassessment proceedings, the Assessing Officer made an addition of Rs. 93,92,789/- under section 68

SWASTIK DEVELOPERS,AHMEDABAD vs. THE INCOME TAX OFFICER WARD 3(3)(5), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2017-2018 Swastik Developers The Ito, Ward-3(3)(5), 21, Swastik House Vs. Ahmedabad. B/H.Sardar Patel Stadium Ahmedabad. Pan : Acyfs 0641 R (Applicant) (Responent) : Shri Prashant Shrivastav, Ar Assessee By : Shri Hargovind Singh, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 06/08/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/08/2025

144B(xvi)(b) of the Act. The AO, therefore, proceeded to complete the reassessment ex parte and passed the order dated 23.05.2023 determining total income at Rs.4,28,64,954/-, comprising the following additions: i. Addition of Rs.2,91,23,300/- under section 69 of the Act, being unexplained investment in the purchase of immovable property; and ii. Addition

OLYMPIC DECOR LLP,AHMEDABAD vs. THE PR.CIT, AHMEDABAD-3, AHMEDABAD

In the result, the Appeal of the assessee is allowed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2018-19 Olympic Décor Llp Pr.Commissioner Of 6, Patel Avenue, Nr.Gurudwara Vs Income Tax-3 Sg Highway, Bodakdev Ambawadi Ahmedabad. Ahmedabad. Pan : Adafs 2113 H (Applicant) (Responent) : Assessee By Shri Tushar Hemani, Sr.Advocate & Parimalsinh B. Parmar, Ars : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 28/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 23/05/2025 आदेश आदेश/O R D E R आदेश आदेश

144B vide a reasoned order dated 30.04.2021, after issuance of multiple notices under sections 142(1) and 143(2), and after detailed verification of all material facts and supporting evidence. Therefore, it cannot be alleged that the assessment was completed without inquiry or that the AO accepted claims mechanically without application of mind. 8. In relation to Grounds relating

PARTH DINESH PATEL,MEHSANA vs. THE INCOME TAX OFFICER, WARD-1,, PATAN

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.137/Ahd/2024 & 138/Ahd/2024 िनधा"रण वष" /Assessment Years : 2015-16 & 2016-17 Parth Dinesh Patel The Income Tax Officer बनाम/ 18/19, Utkarsh Society Ward-1, V/S. Opp. Market Yard Patan – 384 265 Tal. Visnagar, Mehsana Gujarat – 384 315 "थायी लेखा सं./Pan: Bwrpp 7811 A (अपीलाथ&/ Appellant) ('( यथ&/ Respondent) Assessee By : Shri Dhinal Shah, Ar Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 23/04/2025 घोषणा की तारीख /Date Of Pronouncement: 25/04/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: These Two Appeals Are Filed By The Assessee Against The Separate Orders Dated 01.12.2023 Passed By The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], Arising Out Of Reassessment Orders Framed Under Section 147 R.W.S. 144B Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], By The National Faceless Assessment Centre (Nfac), Delhi [Hereinafter Referred To As “Assessing Officer /Ao”] For The Assessment Years (Ays) 2015–16 & 2016–17, Respectively. As The Issues Involved In Both The Appeals Are Common

144B of the Income-tax Act, 1961 [hereinafter referred to as “the Act”], by the National Faceless Assessment Centre (NFAC), Delhi [hereinafter referred to as “Assessing Officer /AO”] for the Assessment Years (AYs) 2015–16 and 2016–17, respectively. As the issues involved in both the appeals are common ITA Nos.137 & 138/Ahd/2024 Parth Dinesh Patel Asst. Years

MANISH RANJAN, DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYKAR BHAWAN ASHRAM ROAD, AHMEDABAD vs. RASHMIN KANTILAL VAKTA, ELLISBRIDGE AHMEDABAD GUJARAT

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

144B of the Act Assessed Income in Rs. 97,67,63,690/- 88,75,24,230/ - Addition Made by AO invoking 97,53,07,845/- 88,66,48,200/ provisions of section 68

MANISH RANJAN, DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. RASHMIN KANTILAL VAKTA, AHMEDABAD

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

144B of the Act Assessed Income in Rs. 97,67,63,690/- 88,75,24,230/ - Addition Made by AO invoking 97,53,07,845/- 88,66,48,200/ provisions of section 68

RASHMIN KANTILAL VAKTA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

144B of the Act Assessed Income in Rs. 97,67,63,690/- 88,75,24,230/ - Addition Made by AO invoking 97,53,07,845/- 88,66,48,200/ provisions of section 68

RASHMIN KANTILAL VAKTA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

144B of the Act Assessed Income in Rs. 97,67,63,690/- 88,75,24,230/ - Addition Made by AO invoking 97,53,07,845/- 88,66,48,200/ provisions of section 68

SAVLI TALUKA SECONDARY AND HIGHER SECONDARY EMPLOYEES CO OP. CREDIT SOCIETY LIMITED,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(2), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1772/Ahd/2024 िनधा"रण वष" /Assessment Year : 2019-20 Savli Taluka Secondary & The Income Tax Officer बनाम/ Higher Secondary Employees Ward-1(2)(2) V/S. Co-Op. Credit Society Ltd. Vadodara – 390 007 18, Rayakaka Park Savli Desar Road Vadodara – 391 770. "थायी लेखा सं./Pan: Aafas 6647 D (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Sanket Bakshi, Ar Revenue By : Shri Abhijit Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12/08/2025 घोषणा की तारीख /Date Of Pronouncement: 04/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm:

68 of the Act without considering the fact that the amount deposited to the bank account were the recovery of loans which were extended to the members of the society in the earlier years. 7. The learned CIT(A) and the learned AO erred in fact and in law in making the order without giving a proper opportunity of being

PROLIFE INDUSTRIES LTD.,ANKLESHWAR vs. THE ITO, WARD-3(1)(1), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2016-17 and 2018-19. Since common issues of unsecured loan, payment of interest and repayment of loans are I.T.A Nos. 2224 & 2225/Ahd/2025 A.Ys. 2016-17 & 2018-19 2 Prolife Industries Ltd. Vs. ITO involved in both the appeals, for the sake

PROLIFE INDUSTRIES LTD.,ANKLESHWAR vs. THE ITO, WARD-3(1)(1), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years 2016-17 and 2018-19. Since common issues of unsecured loan, payment of interest and repayment of loans are I.T.A Nos. 2224 & 2225/Ahd/2025 A.Ys. 2016-17 & 2018-19 2 Prolife Industries Ltd. Vs. ITO involved in both the appeals, for the sake