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INCOME TAX APPELLATE TRIBUNAL (AHMEDABAD BENCH)
Sanjay Garg, J, Narendra Prasad Sinha, ACJ
Kiritkumar L. Mehta, HUF – Appellant
Versus
The ITO Ward-3(3)(3) Ahmedabad – Respondent
| Table of Content |
|---|
| 1. consolidated appeals for identical issues. (Para 1 , 2) |
| 2. grounds of appeal against cit(a) order. (Para 3) |
| 3. factual background of the case. (Para 4 , 5 , 6 , 7 , 8 , 9 , 10) |
| 4. procedural aspects of cross-examination. (Para 11 , 12 , 13) |
| 5. court's observations on evidence and natural justice. (Para 14 , 15) |
| 6. restoration for compliance with natural justice. (Para 16) |
| 7. conclusion and order for all appeals. (Para 18 , 19 , 20) |
आदेश/O R D E R
Per Sanjay Garg, Judicial Member:
These appeals have been preferred by different assessees against the separate orders of the Commissioner of Income Tax (Appeals)-11 & 12, Ahmedabad (hereinafter referred to as "the CIT(A)") for the Assessment Year (AY) 2012-13.
2. Although these appeals pertain to different assessees, the primary issues are identical. Therefore, all these appeals were heard together. For the sake of convenience, we proceed to dispose of all these appeals of the assessees by this consolidated order.
3. First, we take up the Appeal of the assessee in IT(SS)A No.131/Ahd/2023 for AY 2012-13, in the case of Kiritkumar L. Mehta, HUF, as a lead case, wherein the assessee has raised the following grounds of appeal:
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