MEHAAN ENTERPRISE,AHMEDABAD vs. THE PCIT, CENTRAL, AHMEDABAD
In the result, the appeal of the assessee is dismissed
ITA 789/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2018-19
Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra Kamble
For Appellant: Shri M S Chhajed, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 132Section 133ASection 143(1)Section 153CSection 153DSection 263Section 68
153D of the Act, the Ld. PCIT has erred in law in assuming the jurisdiction U/S 263 of the Act.
7. The Ld. DR, on the other hand, supported the order of the Ld. PCIT.
The Ld. DR submitted that the proceedings were initiated based on the (1) digital data seized and annexed as A/24 seized from the business premises