CHINTAN DWARKADAS CHOTAI,JUNAGADH vs. DCIT/ACIT CIR 1(1), RKT, RAJKOT
In the result, appeal of the assessee, is allowed for statistical purpose
ITA 636/RJT/2025[2019-20]Status: DisposedITAT Rajkot07 Jan 2026AY 2019-20
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha
For Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 132Section 147Section 148Section 270ASection 272A(1)(d)Section 80G
charitable organizations. In addition to the key persons controlling the political parties/charitable trust, essential role was played by large number of professionals including Chartered Accountants, high-salaried employees of private organizations, tax consultants etc., in this scam. The AO found that such professionals were colluding with the key persons in this elaborate scam to facilitate widespread tax evasion and electoral