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
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
