Ahmedabad ITAT Judgements
159 judgements delivered by the Ahmedabad bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
Bhavesh K Shah vs. Income Tax Officer
ITA No. 1188/Ahd/2025Ahmedabad25 Aug 2025The assessee, Bhavesh K Shah, filed his return of income for the assessment year 2014-15 under the presumptive taxation scheme of section 44AD of the Income-tax Act, 1961, declaring gross receipts of ₹92,54,031/- and taxable income of ₹6,88…
Read summaryVimal Sureshbhai Mishra vs. ITO
ITA No. 1043/Ahd/2025Ahmedabad25 Aug 2025The assessee filed a return of income under section 139(8A) of the Income-tax Act, 1961 on 03.04.2023 declaring a total income of ₹20,47,420/- and duly paid applicable taxes on the return of income filed by him. The return was processed und…
Read summaryMahavir Inductomelt Pvt. Ltd. vs. The Deputy Commissioner of Income Tax
I.T.A Nos.1067-1068/Ahd/2025Ahmedabad25 Aug 2025These two appeals are filed by the Assessee against the separate orders of even dated 30.03.2025 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2015-16 & 2016-17. T…
Read summaryJagdish Amrutlal Thakar vs. Income Tax Officer
I.T.A. Nos. 1046/Ahd/2025 and I.T.A. Nos. 984/Ahd/2025Ahmedabad25 Aug 2025The assessee, Jagdish Amrutlal Thakar, a 65-year-old farmer from a remote area in Patan, Gujarat, had large cash deposits in his bank account which were not explained. The Assessing Officer issued notices under sections 142(1), 133(6), and …
Read summaryMaheshkumar Laljidas Patel Vs. The Income Tax Officer
ITA No.1021/Ahd/2025Ahmedabad25 Aug 2025The present appeal filed by the assessee, Maheshkumar Laljidas Patel, is directed against an order dated 09.01.2024 passed by the Learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, arising out of a …
Read summaryMaheshkumar Laljidas Patel vs. The Income Tax Officer
ITA No.1020/Ahd/2025Ahmedabad25 Aug 2025The present appeal was filed by the assessee against an order passed by the Learned Commissioner of Income-tax (Appeals) arising out of a penalty order under Sections 271D of the Income-tax Act, 1961 for Assessment Year 2013-14. The assesse…
Read summaryITA No. 927/Ahd/2024
ITA No. 927/Ahd/2024Ahmedabad25 Aug 2025The assessee is engaged in the business of Real Estate Development and Constructions of residential/commercial complexes. The total turnover of the assessee was Rs. 4.11 crores and other income of Rs. 73,17,252/- has been credited to P&L A/…
Read summaryBhanubhai Manilal Patel vs. Deputy Commissioner of Income Tax
ITA No. 1840/Ahd/2024Ahmedabad25 Aug 2025During the assessment proceedings, the assessing officer rejected the assessee's claim for exemption under section 54B of the Income Tax Act on multiple grounds. The assessee had claimed exemption on the ground that the original asset sold …
Read summaryShah Dilip Sankarchand vs. ACIT 1(3)
ITA No.346/Ahd/2025Ahmedabad22 Aug 2025The assessee, Shah Dilip Sankarchand, has appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 30/12/2024, for the Assessment Year 2017-2018. The assessee has raised gr…
Read summarySanjay Ghanshyamdas Tahilramani Vs. ITO
ITA No. 505/Ahd/2025Ahmedabad22 Aug 2025This appeal is filed by the assessee against the exparte appellate order dated 22.08.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, arising out of the exparte reassessment order passed under…
Read summaryGandhinagar Malayalee Samajam v. The Commissioner of Income Tax(Exemption)
ITA No.467/Ahd/2025Ahmedabad22 Aug 2025The assessee, Gandhinagar Malayalee Samajam, filed an application in Form No. 10AB seeking approval under section 80G(5) of the Income-tax Act, 1961. The application was rejected by the Commissioner of Income-tax (Exemption) as non-maintain…
Read summaryITA No.669/Ahd/2025 & C.O. No.53/Ahd/2025
ITA No.669/Ahd/2025 & C.O. No.53/Ahd/2025Ahmedabad22 Aug 2025The assessee, Phoenix Flexibles Private Limited, filed its income return for the Assessment Year 2018-19 on 30.10.2018, declaring income of Rs.4,46,456/-. The Assessing Officer received information regarding accommodation entries and reopen…
Read summaryVadodara Urban Development Authority vs. The Dy.CIT (Exemption), Circle-2
ITA No.1252/Ahd/2025Ahmedabad22 Aug 2025The present appeal has been preferred by the assessee, Vadodara Urban Development Authority, against the order of the Commissioner of Income Tax (Appeals) dated 27/03/2025 for the Assessment Year 2014-2015. The assessee, a Government Organi…
Read summaryMrs. Savitaben Baldevbhai Patel Vs. Income Tax Officer
ITA No. 1960/Ahd/2024Ahmedabad22 Aug 2025This appeal is filed by the Assessee as against the appellate order dated 25.09.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, arising out of the reassessment order passed under section 147 …
Read summaryMakarpura Industrial Estate Coop. Bank Ltd. vs. ACIT
ITA No.1250/Ahd/2025 & Cross Objection No.58/Ahd/2025Ahmedabad22 Aug 2025The case involves an appeal by the Revenue against the order of the Additional/Joint Commissioner of Income Tax (A)-1, Ludhiana dated 20.03.2025 for the Assessment Year (A.Y.) 2021-22. The order in question arose from an order issued under …
Read summaryE Infochips Pvt. Ltd. vs. Principal Commissioner of Income Tax
ITA No. 988/Ahd/2025Ahmedabad21 Aug 2025The present appeal has been filed by the assessee, E Infochips Pvt. Ltd., against the order passed by the Principal Commissioner of Income Tax (PCIT) dated 18.03.2025 under Section 263 of the Income Tax Act, 1961. The appeal relates to the …
Read summaryKoshambh Multitred Pvt. Ltd. vs. Deputy Commissioner of Income Tax
ITA No. 1031/Ahd/2025Ahmedabad21 Aug 2025In the assessment proceedings, the assessee claimed a deduction of education cess amounting to Rs. 15,94,943/-. Upon being confronted with the fact that the education cess was not allowable as a deduction due to a retrospective amendment ma…
Read summaryITO vs. Ramlal Manekchand HUF
ITA No.619/Ahd/2025Ahmedabad21 Aug 2025The assessee, Ramlal Manekchand HUF, had filed an income return for the Assessment Year 2021-22 declaring income of Rs.18,91,730/-. The case was selected for scrutiny due to substantial purchases from suppliers who were either non-filers or…
Read summaryHarshadkumar Bhogilal Raval vs. Income Tax Officer
ITA No.489/Ahd/2025Ahmedabad21 Aug 2025The assessee, Harshadkumar Bhogilal Raval, had filed his return of income for the Assessment Year (A.Y.) 2013-14 on 16.08.2013 declaring income of Rs.3,72,342/-. The case was subsequently reopened under Section 147 of the Income Tax Act, 19…
Read summaryAadi Real Estate Developers P.L. vs ITO
ITA No.510/Ahd/2025Ahmedabad21 Aug 2025The assessee, Aadi Real Estate Developers Pvt. Ltd., had filed its return of income for the Assessment Year 2013-14 declaring Nil income. Subsequently, the Assessing Officer received information that the assessee had received an accommodati…
Read summary