ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’ in short) for Assessment Year for AY 2018-19 to 2021-22. IT(SS) Nos. 73 to 75/Ahd/2025 and ITA No. 1277/Ahd/2025 are the appeals filed by the Revenue against the orders of Ld. CIT(A), even dated

ARVINDBHAI PUNABHAI PATEL,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Accordingly accepted in principle, and the issue is restored to the\nAssessing Officer for fresh adjudication in terms of directions\nabove.\n25. In the combined result, the appeal of the assessee ...

sections": [ "143(3)", "147", "148", "142(1)", "133(6)", "68", "271(1)(c)", "250", "69", "69A" ], "issues": "Whether the reassessment

THE DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD vs. M/S. STHAPATYA SHILP CONSTRUCTION, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 907/Ahd/2019 With C.O.No.170/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/S. Sthapatya Shilp Construction, Central Circle-1(2), Vs. 2, Abhiraj Complex, Ahmedabad. 68-B, Swastic Society, Ahmedabad. Pan: Abffs2922P

250 of the paper book where ledger copies of the parties were placed. Accordingly, the learned AR contended there cannot be made any addition on account of loan transaction under section 68

HARISHKUMAR KHUSHALRAY BHATT,AHMEDABAD vs. THE ITO, WARD-3(3)(2) NOW WARD-3(3)(1), AHMEDABAD

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

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Harishkumar Khushalray Bhatt Ito, Ward-3(3)(2) P/1, Chandragupta Apartment Vs. Ahmedabad. Nr. Gordhandas Patel Hospital Vastrapur Ahmedabad. Pan : Abspb 3786 F (Applicant) (Responent) Assessee By : Shri Pritesh L. Shah, Ar : Shri Uday Kishanrao Kakne, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 07/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 15/07/2025 आदेश/O R D E R आदेश आदेश आदेश

250 of the Income-tax Act, 1961 [hereinafter referred to as “the Act”], in relation to the assessment order passed under section 143(3) of the Act by the Assessing Officer, ITO Ward 3(3)(2), Ahmedabad [hereinafter referred to as “Assessing Officer /AO”], dated 06.12.2019, for the Assessment Year 2017-18. Facts of the Case 2. The assessee

AMARPADMA CREDITS PRIVATE LIMITED,JODHPUR vs. THE INCOME TAX OFFICER, WARD-1(1)(1), AHMEDABAD

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

Bench: MRS. ANNAPURNA GUPTA (Accountant Member), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)

250 of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short], for the Assessment Year (AY) 2017-18. 2. The appellant-assessee has taken the following grounds of appeal:- “1. On the facts and in the circumstances of the case, Ld. CIT(A) erred in upholding disallowance made by Ld. AO for Rs. 45,997/- being

DEPUTY COMMISSIONER OF INCOME -TAX CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD, GUJARAT vs. BHAVESHKUMAR GIRISHBHAI BHANDARI, AHMEDABAD, GUJARAT

Appeal is allowed in ITA 978/Ahd/2025 and ITA\n978/Ahd/2025 as well

sections": [ "68", "10(38)", "115BBE", "271AAC", "143(1)", "143(3)", "144B", "37(1)", "147", "132", "132(4)", "131", "10(38)", "250

MANISH DEVENDRAKUMAR SHAH,AHMEDABAD vs. THE ITO, WARD-5(3)(1), AHMEDABAD

The appeal of the assessee is allowed in full

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.918/Ahd/2024 िनधा"रण वष" /Assessment Year : 2014-15 Manish Devendrakumar Shah The Ito बनाम/ 206, 2Nd Floor, Kalash 1 Ward-5(3)(1) V/S. Navrangpura Ahmedabad Ahmedabad – 380 009 "थायी लेखा सं./Pan: Aqjps 4226 K (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri S.N. Divatia, Ar & Shri Samir Vora, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 20 /02/2025 घोषणा की तारीख /Date Of Pronouncement: 25/02/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

250 of the Income Tax Act, 1961 [hereinafter referred to as “the Act"] by the Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”], dated 02.04.2024, upholding the addition of Rs.1,07,92,400/- made by the Assessing Officer [hereinafter referred to as "AO"] under section 68

M/S. DESCHEM TECHNOLOGICAL RESOURCES PRIVATE LIMITED,,BARODA vs. THE INCOME TAX OFFICER, WARD-1(2),, BARODA

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

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1551/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2005-2006 M/S Deschem Technologies Resources I.T.O., Pvt. Ltd., Vs. Ward-1(2), 106 To 108, Baroda. Shreeji Avenue, Opp. New India Mill, Jetapur Road, Baroda-390035. Pan: Aabcd7163P

68 of the Act. In case, the assessee is denied from filing the additional documents then there will be huge tax demand on the assessee in the present facts of the case. Thus it is transpired that there will be huge outflow of fund of the assessee in the form of the tax liability which could have been made nil/avoided

SHREENATH DEVELOPERS,VADODARA vs. THE INCOME TAX OFFICER, WARD-3(1)(5), VADODARA

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

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

68,00,000/- was actually made in the Financial Year 2017-18 and is duly reflected in the bank statement for that year. Accordingly, it was submitted that Ld. CIT(Appeals) confirmed the additions without discussing the facts of the case, the issues for consideration and summarily dismissed the appeal of the assessee on account of non-appearance, without giving

ANISH RAJNIKANT SHAH,AHMEDABAD, GUJARAT vs. INCOME TAX OFFICER, AHMEDABAD, GUJARAT

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

Bench: Shri Ramit Kochar (Accountant Member)

250 of the Income-tax Act, 1961 (vide DIN & Order No. ITBA/NFAC/250/2023-24/1059492053(1)), which in turn has arisen from the assessment order dated 07-12-2018 passed by ld. Assessing Officer u/s. 143(3) r.w.s. 147 of the 1961 Act. 2. The grounds of appeal raised by the assessee in Memo of appeal filed with the Tribunal , reads as under

JADE GRANITES INDUSTRIES,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(1)(1),, AHMEDABAD

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

Bench: The Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Which Has Arisen From The Appellate Order Dated 23-11-2023 In Din & Order No. Itba/Nfac/S/250/2023-24/1058173176(1)

section 68. In the case of CIT vs Mohankala, 161 1 Таxтan 169, 291 ITR 278, the Hon'ble Apex Court held that May be the money came by way of bank cheques and paid through the process of banking transaction but that itself is of no consequence" In the case of CIT vs Saravana Construction

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

section 68 of the Act. 28. However, for the limited purpose of verification of the factum of repayment of loans in the subsequent years, we are inclined to restore the matter to the file of the Assessing Officer. The Assessing Officer is directed to verify, based on the documents already filed or as may be furnished by the assessee

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

section 68 of the Act. 28. However, for the limited purpose of verification of the factum of repayment of loans in the subsequent years, we are inclined to restore the matter to the file of the Assessing Officer. The Assessing Officer is directed to verify, based on the documents already filed or as may be furnished by the assessee

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

section 68 of the Act. 28. However, for the limited purpose of verification of the factum of repayment of loans in the subsequent years, we are inclined to restore the matter to the file of the Assessing Officer. The Assessing Officer is directed to verify, based on the documents already filed or as may be furnished by the assessee

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

section 68 of the Act. 28. However, for the limited purpose of verification of the factum of repayment of loans in the subsequent years, we are inclined to restore the matter to the file of the Assessing Officer. The Assessing Officer is directed to verify, based on the documents already filed or as may be furnished by the assessee

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

section 68 of the Act. 28. However, for the limited purpose of verification of the factum of repayment of loans in the subsequent years, we are inclined to restore the matter to the file of the Assessing Officer. The Assessing Officer is directed to verify, based on the documents already filed or as may be furnished by the assessee

THE ITO, WARD-1(2)(4), AHMEDABAD vs. SHRI. SURESHCHANDRA SHANTILAL BRAHMBHATT, AHMEDABAD

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

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2016-17 Income Tax Officer, Shri. Sureshchandra Shantilal Ward-1(2)(4), Ahmedabad, Brahmbhatt, Room No. 220, V. 4 Shreenath Bangalow Part-2 2Nd Floor, Aayakar Bhawan, Opp. Matrushree Party Plot, Near Sachin Tower, Vejalpur, Chandkheda, Ahmedabad-380005 Ahmedabad-380051, Gujarat Gujarat Pan:Actpb8904H (Appellant) (Respondent) Assessee By: Sh. Tushar Hemani, Sr. Ar & Sh. Parimalsinh Parmar, Ar Revenue By: Sh. Prasad Rao Waghe Annasaheb, Sr. Dr Date Of Hearing: 25.01.2024 Date Of Pronouncement: 03.04.2024

250 of the Income-tax Act,1961(hereinafter called “the Act”), which appeal in turn has arisen from the assessment order dated 21.12.2018 passed by ld. Assessing Officer(hereinafter called “the AO”) passed u/s 143(3) of the 1961 Act( Order No. ITBA/AST/S/143(3)/2018-19/1014483401(1)). The Revenue has raised following grounds of appeal in Memo of Appeal filed with

THE INCOME TAX OFFICER,WARD-3, GANDHINAGAR vs. SHRI RAMESH GOBARJI THAKOR, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Ms. Suchitra Raghunath Kambleassessment Year : 2010-11 Income-Tax Officer Vs. Shri Ramesh Gobarji Thakor Ward-3 Sector 11 Gandhinagar. Gandhinagar. Pan : Aespt 3446 H (Applicant) (Responent) Assessee By : Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ars. Revenue By : Shri Kamlesh Makwana, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 16/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 11/07/2024 आदेश आदेश/O R D E R आदेश आदेश

section 250 of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short] for the Asst.Year 2010-11. 2. Grounds raised are as under: i) "Whether, the Ld. Commissioner of Income-tax(appeals) has erred in law and on facts in deleting the addition ofRs.27,42,50,000/- made by the AO on account of unexplained