KAMLESH VASHRAMBHAI RAMANI,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, RAJKOT-GUJARAT
In the result, appeal filed by the assessee, (in ITA No
ITA 407/RJT/2014[2011-12]Status: DisposedITAT Rajkot10 Feb 2026AY 2011-12
Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita No.451/Rjt/2013 (Assessment Years: (2008-2009) Shri Vashrambhai Ghelabhai Ramani, Vs. The Dcit, 22, Ranchodnagar Society, Kuvadava Central Circle-2, Road, Rajkot. Rajkot. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Bflpr5056N आयकर अपील सं./Ita Nos.65/Rjt/2014 (Assessment Years: (2010-11) & आयकर अपील सं./Ita Nos. 63/Rjt/2014 &407/Rjt/2014 (Assessment Year: 2011-2012) Shri Kamlesh Vashrambhai Ramani, Deputy Commissioner Of Income-Tax, Prop. Marutinandan Petroleum, 22, Vs. Central Circle-2, Ranchodnagar Society,Rajkot. Rajkot. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahqpr2043D
For Appellant: Shri Samir Bhuptani, ARFor Respondent: Shri Sanjay Kumar, CIT- DR
Section 132Section 143(3)Section 153ASection 271A
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and land at RS No.47 paiki 9, amounting to Rs.1,00,00,000/-. There is no dispute between the assessee and the Department till this stage, as assessee has also accepted all these events, mainly because of the fact that all the related documentary evidences were found during search. Therefore, assessing officer during assessment proceedings, treated the benefit