SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

transferred from Jurisdictional A.O. to Central Circle without obtaining the consent of the assessee U/s. 127 of the Act. Therefore, the order of A.O. is without Jurisdiction. 2. Learned CIT(A) has erred in confirming the proceedings of A.O. in re- opening the assessment U/s. 147. Though the assessment is based on incriminating material found during Search at Robin Goenka

ASSTT. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SAI KRUPA DEVELOPERS, AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

transferred from Jurisdictional A.O. to Central Circle without obtaining the consent of the assessee U/s. 127 of the Act. Therefore, the order of A.O. is without Jurisdiction. 2. Learned CIT(A) has erred in confirming the proceedings of A.O. in re- opening the assessment U/s. 147. Though the assessment is based on incriminating material found during Search at Robin Goenka

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SAI KRUPA DEVELOPERS, AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

transferred from Jurisdictional A.O. to Central Circle without obtaining the consent of the assessee U/s. 127 of the Act. Therefore, the order of A.O. is without Jurisdiction. 2. Learned CIT(A) has erred in confirming the proceedings of A.O. in re- opening the assessment U/s. 147. Though the assessment is based on incriminating material found during Search at Robin Goenka

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

transferred from Jurisdictional A.O. to Central Circle without obtaining the consent of the assessee U/s. 127 of the Act. Therefore, the order of A.O. is without Jurisdiction. 2. Learned CIT(A) has erred in confirming the proceedings of A.O. in re- opening the assessment U/s. 147. Though the assessment is based on incriminating material found during Search at Robin Goenka

HASMUKH UGARCHAND GADHECHA, HUF,AHMEDABAD vs. THE ITO, WARD-5(2)(2), AHMEDABAD

The appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.591/Ahd/2025 िनधा"रण वष" /Assessment Year : 2013-14 Hasmukh Ugarchand The Ito बनाम/ Gadhecha, Huf Ward-5(2)(2) V/S. 3Rd Floor, Anjalee House Ahmedabad – 380 015 Cg Road Navrangpura Ahmedabad – 380 009 "थायी लेखा सं./Pan: Aaahg 7194 K (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Deepak R. Shah, Ar Revenue By : Shri Hargovind Singh, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12/11/2025 घोषणा की तारीख /Date Of Pronouncement: 09/02/2026 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 26/12/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2013-2014. 2. The Assessee, In This Appeal, Has Raised The Following Grounds Of Appeal: Hasmukh Ugarchand Gadhecha, Huf Vs. Ito Asstt.Year : 2013-14 2 “1. That The Ld.Cit(A) Erred In Law & In The Facts Of The Case In Confirming The Order Of The Ao In Reopening Assessment U/S.147 Of The Act.

transfer of Rs.30,75,000/- to the main account of Rajesh Jhaveri. On perusal of the trade data obtained from BSE and its correlation with the entries recorded in the “n Navkar sawaska" sheet, it has been found that the entries recorded in this sheet correlate with the actual trades executed on BSE. Entries with regard to the purchase

THE UNITED BUILDERS CORPORATION ,,AHMEDABAD vs. DY.CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

The appeal of the assessee is allowed for statistical\npurposes

147 section 148, section 149, section 151 and section 153,\nwhere the Assess Officer is satisfied that any money, bullion,\njewellery or other valuable article thing or books of account or\ndocuments seized or requisitioned belongs belong to a person other\nthan the person referred to in section 153A, then the books of account\nor documents or assets seized

THE MODERN CONSTRUCTION CO. PVT. LTD.,AHMEDABAD vs. ITO, WARD-2(1)(4), AHMEDABAD

The appeal of the assessee is allowed for statistical\npurposes

147 section 148, section 149, section 151 and section 153,\nwhere the Assess Officer is satisfied that any money, bullion,\njewellery or other valuable article thing or books of account or\ndocuments seized or requisitioned belongs belong to a person other\nthan the person referred to in section 153A, then the books of account\nor documents or assets seized

THAKORBHAI MAGANBHAI PATEL,VADODARA vs. THE ITO, WARD- 3(1)(1), VADODARA

147 proceedings, is hereby dismissed.\n12. Respectfully following the judgment of the Hon'ble Jurisdictional\nHigh Court and in the absence of any contrary binding material brought to\nour notice, we do not find it appropriate to interfere with the findings of the\nLd. CIT(A) on this issue.\n13. Accordingly, Ground Nos. 1, 2 and 3 are dismissed.\nGround

BHAVNA SHETALKUMAR PATEL,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal of the assessee stands allowed

transfer. In these circumstances, the plea raised in the additional\nground is contrary to the record, devoid of merit, and does not give rise\nto any triable issue. The additional ground is accordingly not admitted.\n13.\nThe AR assailed the validity of the reassessment proceedings\ninitiated for the Assessment Year 2016-17 on several grounds. It was\nsubmitted that

THE ACIT, CIRCLE-1, BHAVNAGAR vs. SHRI VALLABHBHAI DHANJIBHAI PATEL, BHAVNAGAR

In the result the appeal filed by the Revenue is hereby dismissed

Bench: The Tribunal On

147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2012-13. 2. The registry has noted that there is a delay of 34 days in filing the above appeal. This appeal is filed before the Tribunal on I.T.A No. 07/Ahd/2021 A.Y. 2012-13 Page No 2 ACIT Vs. Shri Vallabhbhai Dhanjibhai

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

transfers, RTGS, and clearings in various bank accounts of the HUF, with no explanation or supporting evidence. Further, the Assessing Officer observed that the assessee had given a loan of Rs. 1,27,75,176/- to SBPL Finance, which is a non-filer with no return of income filed, and also a loan of Rs. 18,30,000/- to Shreeji

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

transfers, RTGS, and clearings in various bank accounts of the HUF, with no explanation or supporting evidence. Further, the Assessing Officer observed that the assessee had given a loan of Rs. 1,27,75,176/- to SBPL Finance, which is a non-filer with no return of income filed, and also a loan of Rs. 18,30,000/- to Shreeji

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

transfers, RTGS, and clearings in various bank accounts of the HUF, with no explanation or supporting evidence. Further, the Assessing Officer observed that the assessee had given a loan of Rs. 1,27,75,176/- to SBPL Finance, which is a non-filer with no return of income filed, and also a loan of Rs. 18,30,000/- to Shreeji

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

transfers, RTGS, and clearings in various bank accounts of the HUF, with no explanation or supporting evidence. Further, the Assessing Officer observed that the assessee had given a loan of Rs. 1,27,75,176/- to SBPL Finance, which is a non-filer with no return of income filed, and also a loan of Rs. 18,30,000/- to Shreeji

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

transfers, RTGS, and clearings in various bank accounts of the HUF, with no explanation or supporting evidence. Further, the Assessing Officer observed that the assessee had given a loan of Rs. 1,27,75,176/- to SBPL Finance, which is a non-filer with no return of income filed, and also a loan of Rs. 18,30,000/- to Shreeji

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

147 of the Act observed as under: "We have only to see whether there was prima-facie some material on the basis of which the Department could reopen the case. The sufficiency or correctness of the material is not a thing to be considered at this stage. We are of the view that the court cannot strike down the reopening

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

147 of the Act observed as under: "We have only to see whether there was prima-facie some material on the basis of which the Department could reopen the case. The sufficiency or correctness of the material is not a thing to be considered at this stage. We are of the view that the court cannot strike down the reopening

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

147 of the Act observed as under: "We have only to see whether there was prima-facie some material on the basis of which the Department could reopen the case. The sufficiency or correctness of the material is not a thing to be considered at this stage. We are of the view that the court cannot strike down the reopening

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

147 of the Act observed as under: "We have only to see whether there was prima-facie some material on the basis of which the Department could reopen the case. The sufficiency or correctness of the material is not a thing to be considered at this stage. We are of the view that the court cannot strike down the reopening