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 250 of the Income Tax Act, 1961 by National Faceless Appeal Centre (NFAC),
Delhi/Commissioner of Income Tax (Appeals), dated 07/07/2025, which in turn arises out of an order passed by the Assessing Officer u/s 147 of the I.T.
Act, on dated 30/03/2025.
ACIT vs. Kamlesh Deoraj Jain
The Grounds of appeal raised by the assessee are as follows
