Arunaben Kishorkumar ... vs The Pr.Cit, Central, Ahmedabad
Parties Involved
Arunaben Kishorkumar
The Principal Commissioner of Income Tax, Central, Ahmedabad
AI Summary
The Income Tax Appellate Tribunal has heard appeals filed by Arunaben Kishorkumar against the Principal Commissioner of Income Tax's order, which set aside the assessment for the assessment years 2017-18 to 2020-21, directing a fresh assessment due to alleged inadequate inquiries by the Assessing Officer. The Tribunal is now tasked with adjudicating whether the PCIT's revision under section 263 of the Income Tax Act was justified.
Order Text
Arunaben Kishorkumar ... vs The Pr.Cit, Central, Ahmedabad on 20 January, 2026 आयकर अपीलीय अिधकरण, अहमदाबाद यायपीठ , अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL " D" BENCH, AHMEDABAD ] BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER And SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं. /ITA Nos. 1052 to 1054/AHD/2025 िनधारण वष/Asstt. Years: 2017-18 to 2020-21 Arunaben Kishorkumar Mandalia, The Principal 12, Ashwamegh-III, बनामVs Commissioner of 132 Feet Ring Road, . Income Tax (Central), Satellite, Ahmedabad. Ahmedabad-380015. PAN: ABLPM2848Q (अपीलाथ /Appellant ( यथ /Respondent) Assessee by : Shri M K Patel, with Shri Vartik Choksi, ARs Revenue by : Shri Sher Singh, CIT.DR सुनवाई क तार ख/Date of Hearing : 10/12/2025 घोषणा क तार ख /Date of Pronouncement: 20/01/2026 आदे श/O R D E R PER NARENDRA PRASAD SINHA, AM: These three appeals are filed by the assessee against the separate orders passed by the Principal Commissioner of Income Tax, (Central) Ahmedabad (in short "the PCIT") all dated 30.03.2025 for the Assessment Years 2017-18, 2018-19 and 2020-21 in his revisional jurisdiction under section 263 of the Income Tax Act, 1961 (in short "the Act"). As the facts involved in these three appeals were identical, all the matters were heard together and are being disposed of vide this ITA Nos.1052 to 1054/Ahd/2025 Asst. Years 2017-18 to 2020-21 2 common order for the sake of convenience. We will take ITA No.1054/Ahd/2025 for AY 2020-21 as the lead case for the purpose of adjudi...
