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Section 26311 Cash Deposit4 Section 32A3 Demonetization3 Addition to Income3 Section 133(6)2 Section 143(3)2 Section 40A(3)2

M/S. GUJARAT AMBUJA EXPORTS LTD.,,AHMEDABAD vs. THE PR. CIT-1, AHMEDABAD

In the result the order of the Ld

ITA 194/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad26 Sept 2025AY 2017-18

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Alpesh Parmar, CIT.DR

Section 143(3)Section 144C(3)Section 263Section 32ASection 35ASection 40A(3)

Transfer Pricing Officer, as the case may be,] shall be deemed to be erroneous in so far as it is prejudicial to the interests of the revenue, if, in the opinion of the Principal [Chief Commissioner or Chief Commissioner or Principal] Commissioner or Commissioner,— ITA No. 194/Ahd/2022 [ M/s. Gujarat Ambuja Exports Ltd. vs. Pr.CIT

M/S. GUJARAT AMBUJA EXPORTS LTD.,,AHMEDABAD vs. THE PR. CIT-1, AHMEDABAD

M/S. GUJARAT AMBUJA EXPORTS LTD.,,AHMEDABAD vs. THE PR. CIT-1, AHMEDABAD

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), AHMEDABAD vs. REKHA INDRAVADAN CHOKSHI, AHMEDABAD

REKHABEN INDRAVADAN CHOKSHI,AHMEDABAD vs. INCOME TAX OFFICER,WARD-5(2)(4), AHMEDABAD

H R MOTORS,HIMATNAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AHMEDABAD

INCOME TAX OFFICER, WARD-1(2)(1), AHMEDABAD, AHMEDABAD vs. CHHAGANLAL DALAJI SONI, AHMEDABAD