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2024 (2) TMI 428 - ITAT AHMEDABAD Validity of the assessment framed u/s 147 - borrowed belief to empower reassess the assessee - addition on account of investment in the disproportionate assets found by the CBI in search as being from unexplained sources - HELD THAT:- Assessment under the taxation laws is year specific. Therefore belief of escapement of income for a valid assumption of jurisdiction to assess income u/s 147 of the Act must be year specific. Law does not permit reopening basis a consolidated belief of escapement o... ... ...
2021 (2) TMI 1092 - ITAT AHMEDABAD Condonation of delay in filing Rectification application - delay in filing this appeal against ex-parte order on account of non-prosecution - HELD THAT:- The assessee has explained the reason for not filing the Miscellaneous Application within six months from the end of the month in which the order was passed as elaborated supported by an affidavit and copies of other documents/details. The assessee has also pointed out that previous tax consultant has not attended his tax matter satisfactorily ... ... ...
2003 (1) TMI 228 - ITAT AHMEDABAD-C The Tribunal upheld the validity of the Block Assessment Notice, confirmed additions for bogus purchases, deleted additions for unaccounted sales and deposits, upheld deletion of depreciation disallowance, directed fresh consideration on unaccounted deposits with Shroff, granted relief on interest under s. 158BFA(1), rejected appeal on penalty proceedings, and dismissed the argument against approval by Jt. CIT. The Tribunal partly allowed appeals for statistical purposes, directing further investigation and proper opportunity for the assessee in specific cases, while dismissing cross-objections.
2019 (8) TMI 1576 - ITAT AHMEDABAD Appeal dismissed for want of prosecution - assessee has contended that it has not received the notice of hearing fixed on 8th Jan, 2018 as he has vacated the rented premises and shifted to the new address - HELD THAT:- We consider that there is a reasonable cause as cited above because of which the assessee could not make any compliance on the date of hearing in his case, therefore, we recall the order of the ITAT. The registry is directed to list this case for hearing on 24th Sep, 2019. No furt... ... ...
2014 (2) TMI 1339 - Supreme Court Validity of Section 43 of Bombay Tenancy and Agricultural Lands Act, 1948 as applicable to the State of Gujarat - Gujarat Tenancy and Agricultural Lands Act, 1948 - rates of premium to be paid to the State Government for converting, transferring, and for changing the use of land from agricultural to non-agricultural purposes - minimum valuation of land as per the rates contained in the list called as “Jantri” prevalent since 20.12.2006. Held that:- The amount which is being charged is not a tax ... ... ...
2013 (10) TMI 680 - GUJARAT HIGH COURT Status of a Person - whether NRI or not - eligibility for admission in Post Graduate Medical Course (PG Medical Course) - Applicability of provisions of determination of NRI under the Income Tax Act, 1961 as well as under the relevant provisions of the Foreign Exchange Management Act, 1999 (the FEMA) - Held that:- The definition of word “NRI” was amended by the respondent/College whereby it included the provisions of the FEMA also, the petitioners, who are residents of India, as rightly pointed ... ... ...
Gujarat cabinet approves formation of nine new municipal corporations The Gujarat cabinet has approved the conversion of nine municipalities into municipal corporations, increasing the total number of civic bodies in the state to 17. This marks the first formation of new municipal corporations in 14 years, with the last being Gandhinagar in 2010. The new corporations include Navsari, Gandhidham, Morbi, Vapi, Anand, Nadiad, Mehsana, Porbandar, and Surendranagar. These changes aim to enhance urban planning and development. Administrators will be appointed to oversee the transition and preparation for elections. The decision was initially announced during the state budget presentation for FY 2024-25.
2020 (3) TMI 154 - GUJARAT HIGH COURT Maintainability of appeal - Classification of services - Whether or not, the Boards and the University are educational institutions. If the Boards and University are found to be educational institutions, the services provided to them are exempt? Maintainability of appeal - HELD THAT:- Against an order passed by the Appellate Tribunal, appeal lies to the High Court; however, the order which is subject matter of challenge should not relate to the determination of any question having a relation to ... ... ...
2019 (6) TMI 1288 - ITAT DELHI Disallowance u/s.14A r.w.r. 8D - investment in partnership firms as its capital contribution - HELD THAT:- Not only the CIT (A) has properly examined the utilization of interest bearing funds for the assessee which was purely for the purpose of business but also from the bare perusal of the balance sheet, it is seen that the interest free funds available with the assessee in the form of reserves and surplus far exceeds the total investment made in shares/partnership firms including the investmen... ... ...
2011 (5) TMI 1082 - GUJARAT HIGH COURT The court upheld the validity of Section 43 of the Bombay Tenancy and Agricultural Lands Act, 1948, stating it is protected under the 9th Schedule of the Constitution. The court also upheld the resolution dated 4.7.2008, finding it beneficial for landholders and in line with Section 43. The court further supported the validity and application of the jantri effective from 1.4.2008, noting the thorough process followed in its preparation. The resolution was deemed prospective, with the premium determined at the date of permission by the Collector.
2021 (3) TMI 1147 - ITAT AHMEDABAD Addition of undisclosed stock - HELD THAT:- AR has cited an order of ITAT Jaipur Bench in the matter of Stone Age (P.) Ltd.. [ 2019 (6) TMI 388 - ITAT JAIPUR] wherein it is held that where there was practically no difference in physical inventory taken by survey team viz-a-viz inventory as per books of account, impugned addition made on account of difference in value of stock was to be deleted and merely on the basis of statement recorded of the Director of the assessee-company with no corrobora... ... ...
2015 (12) TMI 1775 - Supreme Court Denial of Information sought - indiscretion disclosure of information - information sought for by the respondents from the petitioner-Bank have been denied mainly on the ground that such information is exempted from disclosure under Section 8(1)(a)(d) and (e) of the RTI Act - RTI Act, 2005. Whether all the information sought for under the Right to Information Act, 2005 can be denied by the Reserve Bank of India and other Banks to the public at large on the ground of economic interest, commercial... ... ...
1992 (12) TMI 229 - ANDHRA PRADESH HIGH COURT The court allowed Company Petition No. 6 of 1983, granting a preliminary decree for the dissolution of the partnership firm PEC and settlement of accounts among its partners. However, Company Petition No. 11 of 1983 was dismissed for failure to serve statutory notice, with each party directed to bear its costs.
2021 (3) TMI 469 - ITAT AHMEDABAD Assessment u/s 153A - estimation of value of accommodation entries and then 15% disallowance thereof resulting into addition - HELD THAT:- The assessee-company has submitted that it has never had any business with the companies named by Shri Rami As in his statement Shri Jaymesh Rami has stated that he was Director of the five companies which were engaged in the business of providing entry and the assessee has not any transaction with those companies. Detailed finding given by the Ld.CIT(A) that... ... ...
2019 (10) TMI 194 - ITAT AHMEDABAD Disallowance out of labour expenses - profit estimation - HELD THAT:- We are of the view that only element of profit embedded in these receipts are required to be treated as unaccounted income. Since the ld.CIT(A) has restricted the disallowance at 12.5% on the basis of finding recorded in the Asstt.Year 2011-12, but that finding of the ld.CIT(A) was not upheld by the ITAT, and has scaled down to 2%. Therefore, respectfully following the order of the Co-ordinate Bench, we allow this ground of ap... ... ...
2017 (9) TMI 657 - ITAT AHMEDABAD Reopening of assessment - non applying the provisions of section 147 r.w.s.151 - non approval from competent authority - Held that:- In the absence of approval of the competent authority designated under s.151 of the Act, the notice issued under s.148 of the Act for assumption of jurisdiction under s.147 is vitiated and non-est. The entire reassessment proceedings is accordingly a non-starter. Consequently, the orders of the AO & CIT(A) are required to be quashed - Decided in favour of assessee.... ... ...
2017 (4) TMI 349 - ITAT VISAKHAPATNAM Income from sale of agricultural land - Computation of LTCG - cost of acquisition computation - Held that:- Though, the assessee tried to substantiate the sale agreement, he failed to prove the genuineness of sale agreement with necessary evidences. All the evidences filed by the assessee in the form of affidavit from the parties who acted as witnesses to the transactions has been negated by the A.O. by bringing a clear fact to the effect that the party to the agreement Shri P.V. Prasad has give... ... ...
2017 (1) TMI 1334 - ITAT AHMEDABAD Allowability of business expenditure - Held that:- There is not even the list of marketing services vis-à-vis the corresponding sales along with the commission payments in question so as to prove the argument that the former assessee had in fact availed marketing services of the latter assessee as per the relevant agreements on record and therefore, the impugned commission disallowances are liable to be deleted. No merit in Shri Devatia’s last argument that the department itself has been allowin... ... ...
2024 (1) TMI 610 - GUJARAT HIGH COURT Addition u/s 68 - unexplained money - AO has observed that the amount in question has been received in the bank account of the assessee company from the account of two persons and thus, in absence of any other material found that the credit entry is remained unexplained - ITAT deleted addition - HELD THAT:- One of the offshoot proceedings in connection with the present transaction has reached to this Court by way at the instance of the Revenue against Ambe Tradecorp (P). Ltd. [ 2022 (11) TMI 22 ... ... ...
2023 (5) TMI 846 - GUJARAT HIGH COURT Reopening of assessment u/s 147 - Penny stock transaction - information received from Investigation Wing related to penny scrips in which various beneficiaries had transacted - HELD THAT:- In the present case the AO has heard the material on record which would prima facie suggest that the assessee had sold number of shares of a company which was found to be indulging in providing bogus claim of long term and short term capital gain. The company was prima facie was found to be a shell company. Th... ... ...
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