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Documents citing The Ito, Ward-2(2)(5), Ahmedabad vs Shri Samir J Shah, Ahmedabad on 22 March, 2023

Leelaram Choudhary , Bangalore vs Income Tax Officer, Ward-5(2)(5), ... on 24 July, 2024

The copy of chart containing details of unsecured ITO vs. Shri Samir J. Shah loans which were provided to the Assessing Officer is produced before us at pages 9 to 13 of the paper book. We observe that ld. CIT(A) also gave due consideration to the above chart giving details of party wise break up of loans (at pages 12 to 14 of the order of the CIT(A)), while giving relief to the assessee. Accordingly, so far as addition u/s. 68 of the Act on account of opening balance Rs.4,74,88,871/- is concerned, we find no infirmity in the order of ld.CIT(A) so as to call for any interference."
Income Tax Appellate Tribunal - Bangalore Cites 17 - Cited by 0 - Full Document

August Jewellery Pvt Ltd,Bengaluru vs D.C.I.T., Circle 1(1)(1), Bangalore, ... on 15 December, 2025

The copy of chart containing details of unsecured ITO vs. Shri Samir J. Shah loans which were provided to the Assessing Officer is produced before us at pages 9 to 13 of the paper book. We observe that ld. CIT(A) also gave due consideration to the above chart giving details of party wise break up of loans (at pages 12 to 14 of the order of the CIT(A)), while giving relief to the assessee. Accordingly, so far as addition u/s. 68 of the Act on account of opening balance Rs. 4,74,88,871/- is concerned, we find no infirmity in the order of ld.CIT(A) so as to call for any interference."
Income Tax Appellate Tribunal - Bangalore Cites 36 - Cited by 0 - Full Document
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