ASSISTANT COMMISSIONER OF INCOME TAX, GANDHIDHAM vs. KAMLESH DEORAJ JAIN, GANDHIDHAM
In the result, the appeal of the Revenue is dismissed
ITA 594/RJT/2025[2017-18]Status: DisposedITAT Rajkot21 Jan 2026AY 2017-18
Bench: Dr. Arjun Lal Saini, Am. & Dr. Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No. 594/Rjt/2025 "नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Assistant Commissioner Of Income Vs. Kamlesh Deoraj Jain, Tax, Bbz-N-108, Khanna Market, Plot No. 20/A, Sector No. 8, Gandhidham, Gandhidham Gandhidham Gujarat 370201 Gujarat 370201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adopj1769Q (Appellant) (Respondent) Appellant By : Shri Sunil Maloo, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav Ld. Sr. Dr Date Of Hearing : 01 / 12 /2025 Date Of Pronouncement : 21/ 01 /2026
For Appellant: Shri Sunil Maloo, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav Ld. SR. DR
Section 145(3)Section 147Section 148Section 250Section 68
section 68 of the Act. The Assessee in replay to ACIT vs. Kamlesh Deoraj Jain
notice submitted detail replay along with documentary evidence comprising served Annexures, in order to establishing the genuineness of the purchase transactions. Even after producing concrete documents, the Ld. AO proceed to rejected the books of accounts u/s 145(3) of the Income
