SHIVGANGA PROPERTY HOLDERS PVT. LTD,AHMEDABAD vs. ITO, WARD-4(1)(3), AHMEDABAD

The appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) / Cos By :

153C of the Act and can proceed under Section 147 of the Act if independent satisfaction is recorded. The judicial principle laid down by the Hon’ble court directly supports the view taken by the CIT(A) and the AO, affirming that the notice under Section 148 was validly issued. 8.3. We are of the opinion that the presence

ACIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. M/S. ASHRITA CONSTRUCTION PVT. LTD., AHMEDABAD

In the result, the Cross Objection filed by the Assessee is allowed

Section 68 of the Act and added as the income of the assessee. 3. Aggrieved against the same, the assessee filed an appeal before Ld. Commissioner of Income Tax (Appeals). During the appellate proceedings, the assessee raised an additional ground challenging the proceedings initiated u/s. 153C of the Act on the ground that No seized materials “pertains” to the assessee

DEPUTY COMMISSIONER OF INCOME -TAX, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

2) (3) (4) 1. Principal Chief Ahmedabad (i) Chief Commissioner of Commissioner Income-tax, Ahmedabad-1 of Income-tax, (ii) Chief Commissioner of Gujarat Income-tax, Ahmedabad-2 (iii) Chief Commissioner or Income-tax (TDS), Ahmedabad (iv) Chief Commissioner of Income-tax, Rajkot (v) Chief Commissioner of Income-tax, Surat (vi) Chief Commissioner of Income-tax, Vadodara

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHEMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

2) (3) (4) 1. Principal Chief Ahmedabad (i) Chief Commissioner of Commissioner Income-tax, Ahmedabad-1 of Income-tax, (ii) Chief Commissioner of Gujarat Income-tax, Ahmedabad-2 (iii) Chief Commissioner or Income-tax (TDS), Ahmedabad (iv) Chief Commissioner of Income-tax, Rajkot (v) Chief Commissioner of Income-tax, Surat (vi) Chief Commissioner of Income-tax, Vadodara

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

2) (3) (4) 1. Principal Chief Ahmedabad (i) Chief Commissioner of Commissioner Income-tax, Ahmedabad-1 of Income-tax, (ii) Chief Commissioner of Gujarat Income-tax, Ahmedabad-2 (iii) Chief Commissioner or Income-tax (TDS), Ahmedabad (iv) Chief Commissioner of Income-tax, Rajkot (v) Chief Commissioner of Income-tax, Surat (vi) Chief Commissioner of Income-tax, Vadodara

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

2) (3) (4) 1. Principal Chief Ahmedabad (i) Chief Commissioner of Commissioner Income-tax, Ahmedabad-1 of Income-tax, (ii) Chief Commissioner of Gujarat Income-tax, Ahmedabad-2 (iii) Chief Commissioner or Income-tax (TDS), Ahmedabad (iv) Chief Commissioner of Income-tax, Rajkot (v) Chief Commissioner of Income-tax, Surat (vi) Chief Commissioner of Income-tax, Vadodara

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

2) (3) (4) 1. Principal Chief Ahmedabad (i) Chief Commissioner of Commissioner Income-tax, Ahmedabad-1 of Income-tax, (ii) Chief Commissioner of Gujarat Income-tax, Ahmedabad-2 (iii) Chief Commissioner or Income-tax (TDS), Ahmedabad (iv) Chief Commissioner of Income-tax, Rajkot (v) Chief Commissioner of Income-tax, Surat (vi) Chief Commissioner of Income-tax, Vadodara

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1) , AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

2) (3) (4) 1. Principal Chief Ahmedabad (i) Chief Commissioner of Commissioner Income-tax, Ahmedabad-1 of Income-tax, (ii) Chief Commissioner of Gujarat Income-tax, Ahmedabad-2 (iii) Chief Commissioner or Income-tax (TDS), Ahmedabad (iv) Chief Commissioner of Income-tax, Rajkot (v) Chief Commissioner of Income-tax, Surat (vi) Chief Commissioner of Income-tax, Vadodara

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

2) (3) (4) 1. Principal Chief Ahmedabad (i) Chief Commissioner of Commissioner Income-tax, Ahmedabad-1 of Income-tax, (ii) Chief Commissioner of Gujarat Income-tax, Ahmedabad-2 (iii) Chief Commissioner or Income-tax (TDS), Ahmedabad (iv) Chief Commissioner of Income-tax, Rajkot (v) Chief Commissioner of Income-tax, Surat (vi) Chief Commissioner of Income-tax, Vadodara

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

2) (3) (4) 1. Principal Chief Ahmedabad (i) Chief Commissioner of Commissioner Income-tax, Ahmedabad-1 of Income-tax, (ii) Chief Commissioner of Gujarat Income-tax, Ahmedabad-2 (iii) Chief Commissioner or Income-tax (TDS), Ahmedabad (iv) Chief Commissioner of Income-tax, Rajkot (v) Chief Commissioner of Income-tax, Surat (vi) Chief Commissioner of Income-tax, Vadodara

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC (1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

2) (3) (4) 1. Principal Chief Ahmedabad (i) Chief Commissioner of Commissioner Income-tax, Ahmedabad-1 of Income-tax, (ii) Chief Commissioner of Gujarat Income-tax, Ahmedabad-2 (iii) Chief Commissioner or Income-tax (TDS), Ahmedabad (iv) Chief Commissioner of Income-tax, Rajkot (v) Chief Commissioner of Income-tax, Surat (vi) Chief Commissioner of Income-tax, Vadodara

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

2)\nPrincipal Chief\nCommissioner\nof Income-tax,\nGujarat\n(3)\nAhmedabad\nJurisdiction\n(4)\n(i) Chief Commissioner of\nIncome-tax, Ahmedabad-1\n(ii) Chief Commissioner of\nIncome-tax, Ahmedabad-2\n(iii) Chief Commissioner or\nIncome-tax (TDS), Ahmedabad\n(iv) Chief Commissioner of\nIncome-tax, Rajkot\n(v) Chief Commissioner of\nIncome-tax, Surat\n(vi) Chief

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

2)\nPrincipal Chief\nCommissioner\nof Income-tax,\nGujarat\n(3)\nAhmedabad\nJurisdiction\n(4)\n(i) Chief Commissioner of\nIncome-tax, Ahmedabad-1\n(ii) Chief Commissioner of\nIncome-tax, Ahmedabad-2\n(iii) Chief Commissioner or\nIncome-tax (TDS), Ahmedabad\n(iv) Chief Commissioner of\nIncome-tax, Rajkot\n(v) Chief Commissioner of\nIncome-tax, Surat\n(vi) Chief

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

2)\nPrincipal Chief\nCommissioner\nof Income-tax,\nGujarat\n(3)\nAhmedabad\nJurisdiction\n(4)\n(i) Chief Commissioner of\nIncome-tax, Ahmedabad-1\n(ii) Chief Commissioner of\nIncome-tax, Ahmedabad-2\n(iii) Chief Commissioner or\nIncome-tax (TDS), Ahmedabad\n(iv) Chief Commissioner of\nIncome-tax, Rajkot\n(v) Chief Commissioner of\nIncome-tax, Surat\n(vi) Chief

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1),AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

2)\n(3)\nPrincipal Chief Ahmedabad\nCommissioner\nof Income-tax,\nGujarat\nJurisdiction\n(4)\n(i) Chief Commissioner of\nIncome-tax, Ahmedabad-1\n(ii) Chief Commissioner of\nIncome-tax, Ahmedabad-2\n(iii) Chief Commissioner or\nIncome-tax (TDS), Ahmedabad\n(iv) Chief Commissioner of\nIncome-tax, Rajkot\n(v) Chief Commissioner of\nIncome-tax, Surat\n(vi) Chief

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

2)\nPrincipal Chief\nCommissioner\nof Income-tax,\nGujarat\nHeadquarters\n(3)\nAhmedabad\nJurisdiction\n(4)\n(i) Chief Commissioner of\nIncome-tax, Ahmedabad-1\n(ii) Chief Commissioner of\nIncome-tax, Ahmedabad-2\n(iii) Chief Commissioner or\nIncome-tax (TDS), Ahmedabad\n(iv) Chief Commissioner of\nIncome-tax, Rajkot\n(v) Chief Commissioner of\nIncome-tax, Surat

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

2)\nPrincipal Chief\nCommissioner\nof Income-tax,\nGujarat\nHeadquarters\n(3)\nAhmedabad\nJurisdiction\n(4)\n(i) Chief Commissioner of\nIncome-tax, Ahmedabad-1\n(ii) Chief Commissioner of\nIncome-tax, Ahmedabad-2\n(iii) Chief Commissioner or\nIncome-tax (TDS), Ahmedabad\n(iv) Chief Commissioner of\nIncome-tax, Rajkot\n(v) Chief Commissioner of\nIncome-tax, Surat

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

2)\nPrincipal Chief\nCommissioner\nof Income-tax,\nGujarat\nHeadquarters\n(3)\nAhmedabad\nJurisdiction\n(4)\n(i) Chief Commissioner of\nIncome-tax, Ahmedabad-1\n(ii) Chief Commissioner of\nIncome-tax, Ahmedabad-2\n(iii) Chief Commissioner or\nIncome-tax (TDS), Ahmedabad\n(iv) Chief Commissioner of\nIncome-tax, Rajkot\n(v) Chief Commissioner of\nIncome-tax, Surat