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Reopening under Section 147 Quashed Where Reasons Based Solely on Insight Portal without Application of Mind; Alleged Bogus LTCG on Kushal Tradelink Shares Deleted: S K Hisaria HUF vs. ITO (ITAT Ahmedabad)
Facts of the CaseThe assessee, S. K. Hisaria HUF, filed its original return
of income for Assessment Year 2017-18 on 01.08.2017 declaring total income of
₹1,51,610, which was processed under Section 143(1). Subsequen...
Penalty under Sections 270A and 271AAC Remanded Where Quantum Assessment Was Already Set Aside by ITAT: Chudaji Thakor vs. ITO (ITAT Ahmedabad)
Facts of the CaseThe assessee, Chudaji Thakor, filed two appeals before the
Income Tax Appellate Tribunal against orders dated 25.08.2025 and 06.08.2025
passed by the National Faceless Appeal Centre, Delhi for Assessme...
Ex-Parte Appellate Order Set Aside and Matter Restored Where Assessee Seeks Opportunity to Explain Alleged Bogus Sales: Bipinbhai Kantilal Vakta vs. ITO (ITAT Ahmedabad)
Facts of the CaseThe assessee, Bipinbhai Kantilal Vakta, filed an appeal
against the order dated 17.09.2025 passed by the Commissioner of Income Tax
(Appeals), National Faceless Appeal Centre, Delhi for Assessment Year...
Assessment Framed Pursuant to Quashed Section 263 Order Held Void Ab Initio; Revenue Appeal and Assessee Cross-Objection Dismissed as Infructuous: ACIT vs. Linde Engineering Pvt. Ltd. (ITAT Ahmedabad)
Facts of the CaseThe Revenue filed an appeal for Assessment Year 2011-12
against the order dated 20.08.2025 passed by the Commissioner of Income Tax
(Appeals), Ahmedabad-13, wherein the CIT(A) deleted disallowance of d...
TDS credit follows the PAN on TDS / 26AS - not merely who offers the income, ITAT Ahmedabad in Jerambhai Ratnabhai Patel vs. CPC Bangalore & ITO Ward-5(1)(2), Ahmedabad
In the case of Jerambhai Ratnabhai Patel v. Central Processing
Unit (ITAT Ahmedabad, AY 2022-23, order dated 09.01.2026), the assessee sought
TDS credit from the sale of property based on an unregistered family
arrang...
Ex-Parte Appellate Order Set Aside for Violation of Natural Justice and Non-Adjudication on Merits: Aatash Norcontrol Ltd. vs. DCIT (ITAT Ahmedabad)
Facts of
the CaseThe
assessee, Aatash Norcontrol Limited, filed its appeal for Assessment Year
2019-20 against the order dated 15.09.2025 passed by the Commissioner of Income
Tax (Appeals), National Faceless Appeal C...
Deduction under Section 43B Allowed for Gratuity Actually Paid on Employee Discontinuation Where Documentary Evidence Was On Record: True Sparrow Systems Pvt. Ltd. vs. DCIT (ITAT Ahmedabad)
Facts
of the CaseThe
assessee, True Sparrow Systems Private Limited, filed its return of income for
Assessment Year 2021-22. During assessment, the Assessing Officer disallowed
₹11,84,163 claimed as deduction under...
Refund of Unutilised ITC on Closure of Business Not Permissible Beyond Section 54(3): Single Judge Order Set Aside Following VKC Footsteps – Union of India vs. SICPA India Pvt. Ltd. (Sikkim HC)
Sikkim
High Court on GST Refund of Unutilised ITC📌 Case: Union of India v.
SICPA India Pvt. Ltd. 📌 Court: Sikkim High Court,
Division Bench (CJ Biswanath Somadder & J. Bhaskar Raj Pradhan)📌 Date: 5 ...
Unsecured Loans from NRIs and Family Members Held Genuine Despite Absence of Loan Agreement or Interest: Section 68 Addition Deleted – Sabbirbhai Abdeali Gangardiwala vs. ITO (ITAT Ahmedabad)
Facts
of the CaseThe
assessee, Sabbirbhai Abdeali Gangardiwala, was assessed for Assessment Year
2019-20. During the assessment proceedings, the Assessing Officer made an
addition of ₹39,00,000 under Section 68 of ...
Reopening of Assessment on Same Transaction Held Void – Change of Opinion Not Permissible”
The Delhi
High Court quashed the second reassessment notices issued under Section 148 for
AY 2009–10, holding them to be without jurisdiction and based on mere change of
opinion. The issue of interest-free loans rec...