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Documents citing The Ito, Sabarkantha Ward-3,, ... vs Shri Jayantibhai Karsanbhai Patel,, ... on 16 July, 2018

Income Tax-Officer, Ward-1(2)(1), ... vs Amit Jayantibhai Patel, Vadodara on 27 February, 2026

In view of the above, I am of the considered opinion that the in the impugned case the appellant has very well discharge his onus to explain source of cash and the appellant has also offered the brokerage income to tax. The Ld. AO has not brought any alternate source of cash belonging to appellant which is contradictory to appellant's explanation. The cash book filed by the appellant very well explains the source of cash and without rejecting books of account of the appellant with valid reason, treating cash deposit as unexplained money I.T.A No. 1957/Ahd/2024 A.Y. 2017-18 4 ITO Vs. Amit Jayantibhai Patel is not justified. Thus, invoking section 69A does not appear to be correct in the underlined case and the addition carried out by the Ld. AO is being deleted.
Income Tax Appellate Tribunal - Ahmedabad Cites 9 - Cited by 0 - Full Document

Ito, Ward-4, Anand vs Nimeshbhai Ashokbhai Patel, Vallabha ... on 26 September, 2018

The present bunch of appeals is directed at the instance of the Revenue against different orders of the learned CIT(A). These appeals have been taken up for out-of-turn hearing, because, on verification of record, it revealed that tax effect involved in all these appeals individually, by virtue of relief granted by the CIT(A) is less than Rs.20 Lakhs, and therefore, in view of the CBDT Instruction bearing no.03/2018 dated 11/07/2018, these appeals are not maintainable before the Tribunal. Co-ordinate Bench of ITAT Tribunal, Ahmedabad has considered this aspect in the case of ITO vs. Shri Jayantibhai K. Patel, in ITA No. 01/Ahd/2017, order dated 16.07.2018. The relevant portion reads as under:
Income Tax Appellate Tribunal - Ahmedabad Cites 2 - Cited by 0 - Full Document
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