Ahmedabad ITAT Judgements
159 judgements delivered by the Ahmedabad bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
ITA Nos. 2167 to 2170/Ahd/2024 [DCIT vs. AIA Engineering Limited]
ITA Nos. 2167 to 2170/Ahd/2024Ahmedabad14 Aug 2025The present four appeals relate to the same assessee and are filed by the Revenue against the orders of the Commissioner of Income Tax (Appeals) passed under Section 250 of the Income Tax Act, 1961. The appeals pertain to Assessment Years 2…
Read summaryAmitkumar Navnitbhai Patel vs. ACIT
ITA No.984/Ahd/2023Ahmedabad14 Aug 2025The assessee, engaged in real estate development, filed an income return for the Assessment Year 2017-18. The Assessing Officer noticed large cash deposits and sale proceeds from an immovable property. The assessee failed to provide certifi…
Read summaryShree Seva Samaj Trust vs. The CIT(E)
ITA No.353/Ahd/2025Ahmedabad13 Aug 2025The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), National Faceless Appeal Centre (NFAC), Delhi, dated 26/10/2024, rejecting the application of the assessee for re…
Read summaryLakhubhai Nathubhai Sisodiya vs. Income Tax Officer
I.T.A. No. 716/Ahd/2025Ahmedabad13 Aug 2025The case of the assessee was reopened under section 147 of the Income Tax Act due to the detection of substantial cash deposits in savings bank accounts and the purchase of immovable property during the relevant financial year. The assessee…
Read summaryKrutik Ashokkumar Parikh-HUF vs. Income Tax Officer, Ward-1(2)(2), Ahmedabad
I.T.A. No.1239/Ahd/2025Ahmedabad13 Aug 2025The assessee, a Hindu Undivided Family (HUF), had filed its original return declaring income of Rs. 1,90,780/-. The Assessing Officer (AO) reopened the case of the assessee under section 147 of the Act based on information that the assessee…
Read summaryHasmukhlal Ishvarlal Patel vs. Income Tax Officer
I.T.A. Nos. 763&764/Ahd/2025Ahmedabad13 Aug 2025The assessee filed the original return of income for the assessment year 2020-21 declaring total income of Rs. 18,53,860/-, which was later revised on 07.03.2021 to ₹9,33,340/-. The case was selected for scrutiny due to a substantial decrea…
Read summaryAmbica Education Trust Vs. Asst. Director of Income Tax, CPC
ITA Nos: 798 & 799/Ahd/2025Ahmedabad13 Aug 2025The assessee, Ambica Education Trust, is a registered charitable trust running an educational institution. For the Assessment Years 2019-20 and 2020-21, the trust filed its returns of income on 11-06-2020 and 09-01-2021, respectively, decla…
Read summaryAjitsinh Takhatsinh Baraiya vs. Income Tax Officer
I.T.A. No.1213/Ahd/2025Ahmedabad13 Aug 2025The assessee, Ajitsinh Takhatsinh Baraiya, is engaged in the business of manpower supply exclusively to M/s Harsha Engineers Limited. The assessee filed his return of income declaring business income of ₹7,17,682/-. During assessment procee…
Read summaryManmohan Pravinchandra Madani vs. Income Tax Officer
I.T.A. No.1173/Ahd/2025Ahmedabad13 Aug 2025The assessee, Manmohan Pravinchandra Madani, is an individual engaged in the jewellery trading business under the name 'M/s. Om Gold & Silver Company'. The assessee filed his return of income for the Assessment Year 2017-18 on 18.09.2017, d…
Read summaryMohammed Salim Noorbhai Shaikh vs. Deputy Commissioner of Income Tax & Arifkhan Munirkhan Pathan vs. Income Tax Officer
I.T.A. Nos. 1141 & 1142/Ahd/2025Ahmedabad13 Aug 2025For the Assessment Year 2012-13, the assessee, Mohammed Salim Noorbhai Shaikh, filed his return of income on 17.12.2013 declaring a total income of ₹9,28,900/-. The case was reopened under section 147 after recording reasons. The Assessing …
Read summaryInstitute of Defence Studies and Research Foundation(IDSRF) vs. Income Tax Officer
I.T.A. No.1047/Ahd/2025Ahmedabad13 Aug 2025The assessee trust had filed its return of income on 30.12.2023 declaring 'Nil' income and claiming exemption under section 11 of the Income Tax Act, 1961. However, the CPC denied the exemption and passed an order on 29.10.2024, on the grou…
Read summaryDipa Prakashkumar Velani vs. Assessment Unit through Jurisdictional Assessing Officer, Income Tax Officer, Ward-1(2), Bhavnagar
I.T.A. No.1039/Ahd/2025Ahmedabad13 Aug 2025The reassessment proceedings were initiated in the case of the assessee based on information received through the Non-Filer Management System and Risk Management Strategy formulated by the CBDT, which showed that the assessee had purchased …
Read summaryRajeshbhai Bhagwandas Patel vs. ITO, Ward-5(3)(2), Vejalpur, Ahmedabad
ITA No.985/Ahd/2025Ahmedabad12 Aug 2025The assessee, Rajeshbhai Bhagwandas Patel, filed his return of income for the assessment year 2012-13 on 31.07.2012, declaring a total income of Rs.3,50,777/- under the head 'salary'. The Assessing Officer noticed a high-value transaction i…
Read summaryMahendrabhai Patel vs. ITO, Ward-3(3)(2) Ahmedabad
ITA No.993/Ahd/2025Ahmedabad12 Aug 2025The assessee, Mahendrabhai Patel, filed his return of income for the Assessment Year 2012-13 on 31.03.2014, declaring income of Rs.3,22,991/-. The Assessing Officer received information indicating that the assessee had jointly sold an immov…
Read summaryKaushal Pravinkumar Shah vs The ITO, Ward-3(3)(2) Ahmedabad
ITA No. 995/Ahd/2025Ahmedabad12 Aug 2025Kaushal Pravinkumar Shah, the appellant, filed an appeal against the order dated 27-11-2024 passed by the National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-19. The grounds of appeal were that the learned Commissione…
Read summaryPurbanchal Charitable Trust Vs. The Income Tax Officer
ITA Nos.916 to 918/Ahd/2025Ahmedabad12 Aug 2025The assessee, Purbanchal Charitable Trust, has filed three appeals against the orders passed by the Commissioner of Income Tax (Appeals) Mumbai/National Faceless Appeal Centre relating to the Assessment Years 2017-18, 2018-19 & 2021-22. The…
Read summaryShuklatirth Seva Sahakari Mandli Ltd. Vs. ITO(E)
ITA Nos. 806 & 807/Ahd/2025Ahmedabad12 Aug 2025The assessee, Shuklatirth Seva Sahakari Mandli Ltd., a co-operative credit society, did not file its return of income for the Assessment Year 2010-11. Based on information about cash deposits of Rs. 42,39,074/- in the assessee's bank accoun…
Read summaryShri Mukesh Chhotelal Gupta vs. The DCIT, Cir.(1)(1) Ahmedabad
ITA No.797/Ahd/2025Ahmedabad12 Aug 2025The case involves an appeal by the assessee against the order of the Commissioner of Income-tax (Appeals) dated 19.02.2025, arising out of the assessment order dated 24.09.2021 for the Assessment Year 2018-19. The assessee, an individual, f…
Read summaryMitulkumar Ajitkumar Desai vs. The Deputy Commissioner of Income Tax
ITA No.749/Ahd/2025Ahmedabad12 Aug 2025The assessee, Mitulkumar Ajitkumar Desai, had filed his income return for the Assessment Year 2017-18 on 14.06.2017, declaring a total income of Rs.4,20,310. The case was selected for limited scrutiny to verify salary income and cash deposi…
Read summaryManubhai Dahyabhai Bhoi vs. Income Tax Officer
ITA No. 779/Ahd/2025Ahmedabad12 Aug 2025The assessee, a resident of Anand and a teacher, undertook contract work for the assessment year 2011-12. The assessment proceedings were initiated under section 147 of the Income Tax Act as the assessee had not filed his return within the …
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