“undisclosed foreign income and assets”

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Smt. Manjulaben B. Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Manjulaben Bipinbhai Patel Legal Heir of Late Bipinbhai P.Patel, Baroda vs. The Dy.CIT. Central Circle-1, Baroda

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

erred in law and on facts in advising AO to examine applicability of and initiate proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.” Grounds of appeal in CO Nos. 47/Ahd/2020, in 49 to 53/Ahd/2020, in 55/Ahd/2020 to 61/Ahd/2020

Manoj Mohandas Sukhwani, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(3), Ahmedabad

The appeal of the assessee is allowed in above terms

Bench: Smt.Annapurna Guptaआयकर अपील सं / Ita No. 273/Ahd/2024 िनधा"रण वष"/Assessment Year: 2017-18 बनाम बनाम बनाम बनाम Manoj Mohandas Sukhwani, 103, 104, 1St Floor, Elegance The Income Tax Officer, Vs. Arcade, Nr. Bank Of India, Ward-6(1)(3), Station Road, Maninagar, Ahmedabad Ahmedabad-380008 Pan : Bayps 0941 P अपीलाथ"/ (Appellant) "त्यथ"/ (Respondent) िनधा" रती की ओर से / Assessee By : Shri S K Sadhwani, Ar "#थ% की ओर से / Revenue By: Shri Hrishikesh Hemant Patki, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 30/07/2024 घोषणा क" तारीख /Date Of Pronouncement: 28/08/2024 आदेश आदेश/O R D E R आदेश आदेश

under section 3 of the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992; (d) in relation to any undisclosed foreign income and asset which is chargeable to tax under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Circumstances where declaration