TRUPTIBEN NILANGKUMAR TRIVEDI,ANAND vs. INCOME TAX OFFICER, WARD-1, ANAND

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyaltruptiben Nilangkumar The Income Tax Officer, Vs. Trivedi, Ward-1, 2/A, Vivekanand Wadi, Anand. Opp Dena Parivar Society, Vidyanagar Road, Anand-388001. [Pan :Agipt7745 F] (Appellant) .. (Respondent) Appellant By : Shri Karan Sukhramani, Ar Respondent By: Shri Ravindra, Sr. Dr Date Of Hearing 06.11.2025 Date Of Pronouncement 14.11.2025

151A of the Act and CBCT Notification No. 18/2022 dated 29.03.2022. 4 In law and in the facts and circumstances of the case, Ld. CIT(A) has grossly erred in not adjudicating ground relating to the validity of reassessment proceeding despite the fact that Notice under section 148 of the Act dated 31.08.2022 is void

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1) , AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

DEPUTY COMMISSIONER OF INCOME -TAX, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHEMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC (1) AHMEDABAD, AHMEDABAD

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

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

151A of the Act, the assessment was required to be initiated and completed by the Faceless AO (FAO). However, the Ld. Sr. Counsel fairly conceded that the Jurisdictional High Court had decided this issue against the assessee and in favour of the Revenue in the case of Talati & Talati LLP (167 taxamnn.com 371). 10. Per Contra, Shri A. P. Singh