JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)-I,RANGE-4,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

THE ACIT,(OSD)-I,RANGE-4,, AHMEDABAD vs. JMC PROJECTS (INDIA) LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)-I,RANGE-4,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

THE ACIT,(OSD)-I,RANGE-4,, AHMEDABAD vs. JMC PROJECTS (INDIA) LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. JMC PROJECTS (INDIA) LIMITED,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

THE DY. CIT, CIRCLE-1(1)(2),, AHMEDABAD vs. JMC PROJECTS (INDIA) LIMITED,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

THE DY. CIT, CIRCLE-1(1)(2),, AHMEDABAD vs. JMC PROJECTS (INDIA) LIMITED,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

153B(1)(b) 2013-14 29/11/2013 NA 143(3) 23/03/2016 17/01/2018 2014-15 29/11/2014 NA 143(3) 20/05/2016 17/01/2018 2015-16 25/11/2015 NA 143(3) 19/04/2017 29/03/2018 3.1. The assessee filed its return of income in response to Notice u/s.153A of the Act for the A.Y. 2009-10, A.Y. 2010-11 and A.Y. 2011-12 on 07-11-2012 declaring

SADBHAV ENGINEERING LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1),, AHMEDABAD

In the result, the appeal filed by the assessee is partly allowed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

153b is illegal. 2.1 The Learned Commissioner of Income Tax (Appeals) grossly erred in rejecting the Appellant's ground that the AO has not obtained the prior approval Add. CIT before passing the impugned order which is mandatorily required as per the provisions of the income tax act before passing an order u/s 153A/B/C 2.2 The Learned Commissioner of Income

M/S. THE EMERALD INFRA,VADODARA vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VADODARA

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Ms. Suchitra Kamble

purchases made by the appellant is bogus. 3. The initiation of penalty proceedings U/s. 271(1)(c) of the Act is not justified. 4. The appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before hearing of the appeal.” 3. The assessee firm filed