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Ahmedabad ITAT Rules in Favour of Assessee: Section 56(2)(viib) Not Invocable Where Agreement Predates Registration and Partial Consideration Paid by Cheque
Himmatbhai M Patel Vs ITO
(2025) TaxCorp(LJ) 37222 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Affirms AO’s Power to Substitute Penalty Section via Section 154 Rectification for Apparent Error in Penalty Initiation
Piyush Garg Vs The DCIT
(2025) TaxCorp(LJ) 37202 (ITAT-AHMEDABAD) · Sections 271AAB, 271AAC, 154
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Ahmedabad ITAT Affirms Section 11 & 12 Exemption for Trust Despite Non-Disclosure of Section 12AB Registration in Return; Technical Omission Held Non-Fatal Where Substantive Charitable Status is Uninterrupted
Vinayaka Education Trust Vs Income Tax Officer
(2025) TaxCorp(LJ) 37196 (ITAT-AHMEDABAD) · Section 12AB
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Ahmedabad ITAT Invalidates Reassessment Notice for AY 2017-18 Due to Improper Sanction: Notice Issued Beyond Three Years Lacks Valid Approval from PCCIT under Section 151(ii)
Sameep Fabrics Pvt. Ltd Vs The DCIT
(2025) TaxCorp(LJ) 37152 (ITAT-AHMEDABAD) · Section 151
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Section 54/54EC Exemption Upheld—Addition Under Section 56 Invalid Where Registered Capital Asset Transfer Proven, Allotment by Society Recognized
Rajsheel Jitendra Patel Vs Income Tax Officer
(2025) TaxCorp(LJ) 37143 (ITAT-AHMEDABAD) · Section 56
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Ahmedabad ITAT Directs AO to Examine Enhanced Section 54B Deduction Claim Despite Omission from Original Return, Citing Tribunal's Wide Jurisdiction
Dinmahmad Hajibhai Momin Vs ITO
(2025) TaxCorp(LJ) 37116 (ITAT-AHMEDABAD)
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Mumbai ITAT Dismisses Late Challenge to AO Jurisdiction; Upholds 35% Gross Profit Estimation Based on Assessee’s Historical Performance
Prakash H. Mutha Vs DCIT
(2025) TaxCorp(LJ) 37109 (ITAT-AHMEDABAD) · Section 124(3)(c)
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Ahmedabad ITAT Invalidates Reassessment for Lack of Specificity; Deletes Addition Where AO Failed to Identify Bogus Scrip or Tangible Evidence
Navneetbhai Ramanlal Patel Vs The ITO
(2025) TaxCorp(LJ) 37108 (ITAT-AHMEDABAD) · Section 147
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Ahmedabad ITAT Holds Deemed Rent Addition Unsustainable for Vacant Flats Intended for Letting Amidst COVID-19 Disruption
Mohit Vijaykumar Gupta Vs The DCIT
(2025) TaxCorp(LJ) 37087 (ITAT-AHMEDABAD) · Section 23(1)(c)
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Ahmedabad ITAT Upholds Extrapolation of Undisclosed Donations from Management Quota Students and Unaccounted Salary Reversal by Educational Trust
Sigma Institute of Technology & Engineering Vs Deputy Commissioner of Income-tax
(2025) TaxCorp(LJ) 37016 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Quashes Section 69C Addition on Unexplained Investment, Citing Co-Owner’s Payment Evidence from Prior Years
Renu Jagdishwar Sood Vs The Income Tax Officer
(2025) TaxCorp(LJ) 37009 (ITAT-AHMEDABAD) · Section 69C
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Ahmedabad ITAT Upholds Revision under Section 263 for Incorrect Deduction of Foreign Exchange Fluctuation Loss: AO’s Non-Examination Held Prejudicial to Revenue
Hyderabad Yadgiri Tollway Private Limited Vs PCIT
(2025) TaxCorp(LJ) 37005 (ITAT-AHMEDABAD) · Section 263
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ITAT Ahmedabad Quashes Section 69A Addition: Cash Deposits During Demonetization Held Explained as Business Receipts under Section 44AD
Daxaben Ashokkumar Dattani Vs Income Tax Officer
(2025) TaxCorp(LJ) 36970 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Nullifies Section 148 Reassessment for Failure to Review Assessee’s ITR and Misconceived Allegations of Fictitious LTCG
Ashok Amarnath Agrawal Vs Deputy Commissioner of Income-tax
(2025) TaxCorp(LJ) 36952 (ITAT-AHMEDABAD)
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Ahmedabad ITAT: Mere Increase in Cash Sales During Demonetisation No Basis to Reject Books—Addition u/s 68 r.w. 115BBE Deleted in Absence of Concrete Defects
Arvindbhai Jewellers Pvt. Ltd Vs ITO
(2025) TaxCorp(LJ) 36937 (ITAT-AHMEDABAD) · Section 145(3)
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ITAT Ahmedabad Rules in Favour of Trust: Six-Year Window for Utilisation of Accumulated Income Under Section 11(3) Prevails for Pre-2022 Accumulations
Meshri Mahajan Vanda Vs Income Tax Officer
(2025) TaxCorp(LJ) 36755 (ITAT-AHMEDABAD) · Section 11(3)
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Ahmedabad ITAT Upholds Addition for Unexplained Cash Investment in Land Based on Seized Documents and Seller Statements
Jagdishchandra A. Patel Vs The Dy. Commissioner of Income-Tax
(2025) TaxCorp(LJ) 36750 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Partly Upholds Penalty, Reduces Quantum to Rs. 10,000 for Isolated Non-Compliance with Section 142(1) Notices; Emphasizes Need for Separate Penalty Initiations for Each Default
Harshadkumar Bhogilal Raval Vs Income Tax Officer
(2025) TaxCorp(LJ) 36719 (ITAT-AHMEDABAD) · Section 271(1)(b)
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ITAT Ahmedabad Upholds Indexed Cost of Improvement Despite Cash Payment; Orders Proportionate Section 54 Exemption After Two-Decade-Old Property Sale
Dilip Mohandas Devani Vs Income Tax Officer
(2025) TaxCorp(LJ) 36693 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Affirms Section 68 Addition: Penny Stock Gains Deemed Sham, Transaction Lacks Commercial Credibility
Krutik Ashokkumar Parikh-HUF Vs Income Tax Officer
(2025) TaxCorp(LJ) 36645 (ITAT-AHMEDABAD)
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