AdvertisementDCIT Vs Rajesh Chimanlal Patel (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT), Ahmedabad, decided the Revenue’s appeals and the corresponding cross objections filed by the assessee for Assessment Years 2018-19 to 2020-21 through a common order. The assessee, an individual engaged in the business of civil construction and infrastructure projects, filed his return of income for AY 2018-19 declaring total income of ₹3,24,52,470. The assessment was reopened under Section 147 of the Income Tax Act, 1961, on the basis of information flagged under the Risk Management Strategy alleg...