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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)

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My Tax Expert
22/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 395
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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)

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My Tax Expert
22/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 456
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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

Author
CA. Vivek kr. Jain
22/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 437
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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)

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My Tax Expert
22/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 347
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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)

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My Tax Expert
22/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 503
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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...

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)

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My Tax Expert
22/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 701
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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”

Author
CA. Vivek kr. Jain
22/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 442
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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...

Appeal Against Revision under Section 263 Dismissed as Withdrawn on Assessee’s Request: Nimbus Commercial Pvt. Ltd. vs. Pr. CIT (Central) (ITAT Ahmedabad)

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My Tax Expert
22/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 350
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Facts of the CaseThe assessee, Nimbus Commercial Private Limited, Kolkata, filed an appeal before the Income Tax Appellate Tribunal against the order dated 25.03.2025 passed by the Principal Commissioner of Income Ta...

Adjustment under Section 143(1) on Income from House Property Set Aside Where Issue Requires Factual Verification of Co-Ownership: Kapila Mahendra Patel vs. DCIT (ITAT Ahmedabad)

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My Tax Expert
22/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 446
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Facts of the CaseThe assessee, Kapila Mahendra Patel, an individual deriving income from house property, capital gains and other sources, filed her return of income for Assessment Year 2024-25 on 21.07.2024 declaring...

Orders Set Aside Where CIT(A) Interchanged Facts of Two Assessment Years Demonstrating Complete Non-Application of Mind: Precision Infratech Pvt. Ltd. vs. DCIT (ITAT Ahmedabad)

Author
My Tax Expert
22/01/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 406
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Facts of the CaseThe assessee, Precision Infratech Private Limited, filed two appeals before the Income Tax Appellate Tribunal against separate orders dated 07.10.2025 passed by the National Faceless Appeal Centre fo...