SHRI ASHOKBHAI KANUBHAI PATEL,AHMEDABAD vs. THE ACIT (INT.TAXA.)-1, AHMEDABAD
In the result, the appeal filed by the assessee is allowed
ITA 405/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad31 May 2021AY 2016-17
Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 405/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2016-2017 Shri Ashokbhai Kanubhai Patel, A.C.I.T., 8, Parul Society, Vs. (Int. Taxation)-1, Opp. Memnagar Fire Station, Ahmedabad. Navrangpura, Ahmedabad-380009. Pan: Arrpp4895J
For Appellant: Shri Vijay Patel, A.RFor Respondent: Shri Dinesh Singh, Sr.D.R
Section 143(3)Section 54B
transfer of land.
There can be a lot of changes in the land and in the surrounding area subsequent to the sale of land by the assessee, but to our mind such change cannot be used to draw an inference against the assessee. Furthermore, the photographs attached by the inspector of income tax cannot be used to draw any adverse