SHRI KAMLESH DEORAJ JAIN,GANDHIDHAM KUTCHH vs. THE ITO WARD 1 , GANDHIDHAM
In the result, appeal filed by the assessee is allowed
ITA 62/RJT/2025[2018-19]Status: DisposedITAT Rajkot21 May 2025AY 2018-19
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 62/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2018-19) Kamlesh Deoraj Jain Income Tax Officer, Ward-1, Plot No 35-36, Devashish Gandhidham, Income Tax Vs. Sector-5 Gandhidham 370201 Office, Plot No.32, Sector No.3, Near Iffco Colony, Gandhidham-370 201 "ायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adopj1769Q (अपीलाथ"/Appellant) (""थ"/Respondent)
For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Sanjay Puglia, CIT-D.R
Section 144ASection 145(3)Section 147Section 148Section 250Section 68
reopened under section 148 of the Act,
Kamlesh Deoraj Jain
on the issue that assessee could not explain, the purchase of salt of Rs.
43,75,64,479/- from M/s. Ankur Chemfood Ltd, during the financial year 2017-
18, relevant to the assessment year 2018-19. During the assessment proceedings, the assessing officer noticed that an inquiry by investigation wing
