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Case Law Details

Case Name : Ashokbhai Shankerlal Shah Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2014-15
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Ashokbhai Shankerlal Shah Vs ITO (ITAT Ahmedabad)

In Ashokbhai Shankerlal Shah vs ITO, the ITAT Ahmedabad adjudicated a dispute concerning an addition of ₹29,26,692, including capital gains of ₹27,61,030 from shares of M/s Looks Health Services Limited and a 6% commission under Section 69C. The assessee challenged the assessment order passed under Sections 147 and 144B, alleging procedural irregularities, including insufficient time for response and decisions made without proper consideration of evidence.

The assessee argued that the shares were sold through a d

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