IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA No. 811/Ahd/2024 Assessment Year. 2012-13 Amit Girdharbhai Patel The ACIT D-9, Navdeep Society, Circle-1(1)(1), Behind Gokuldham Vs Vadodara Society, Manjalpur-GIDC Road, Manjalpur, Vadodara, Gujarat-390011 (Respondent)

PAN: ACQPP7377M (Appellant)

Assessee Represented: Shri Tushar Hemani, Sr. Adv. &

Shri Parimalsinh B. Parmer, ARs.

Revenue Represented: Shri Abhijit, Sr. D.R.

Date of hearing : 18-06-2025 Date of pronouncement : 14-08-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the appellate order dated 29.02.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the reassessment order passed under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2012-13.

2. Brief facts of the case is that the assessee is an individual filed his Return of Income for the Asst. Year 2012-13 declaring total income of Rs.90,38,230/