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INCOME TAX APPELLATE TRIBUNAL (AHMEDABAD BENCH)
Makarand V. Mahadeokar, AM, Sanjay Garg, JM
The Assessee – Appellant
Versus
The Revenue – Respondent
| Table of Content |
|---|
| 1. court confirms disallowances based on evidence of unaccounted cash. (Para 1 , 2 , 3) |
| 2. validity of orders under scrutiny for lack of digital signatures. (Para 4 , 5) |
| 3. disallowance of claims tied to keyman insurance premiums examined for commercial intent. (Para 6 , 7) |
आदेश/ORDER
PER MAKARAND V.MAHADEOKAR, AM:
These six appeals filed by the assessee for the Assessment Years 2015–16 to 2020–21 are directed against the respective appellate orders passed by the Learned Commissioner of Income Tax (Appeals)–12, Ahmedabad [hereinafter referred to as “Ld. CIT(A)”], all dated 18.03.2025, arising from assessment orders passed by the Assessing Officer (ACIT, Central Circle–1(4), Ahmedabad) under section 153A r.w.s. 143(3) of the Income-tax Act , 1961 (“the Act”) for A.Ys. 2015–16 to 2019–20, and under section 143(3) for A.Y. 2020–21, all dated 30.09.2021. Since common issues are involved in all the captioned appeals, differing only in the quantum of additions made by the Assessing Officer, the same were heard together and are being disposed of by way of this consolidated and common order for the sake of convenience and judicial consistency.
2. Facts of the Case
2.1 The assess
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