M/S. GSP CROP SCIENCE PVT. LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1),, AHMEDABAD

In the result, both the appeals of the assessee are partly allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

31-3-2016, and hence the assessee’s in-house R&D facility was not approved for the impugned year, i.e A.Y 2013-14. 7. In view of the same, we see no reason to interfere in the order of the ld.CIT(A) upholding the disallowance of claim of weighted deduction to the assessee under section

SADBHAV ENGINEERING LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD, DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD

In the result, all the appeals of the assessee are partly allowed\nand that of the Revenue are dismissed

2 to 4 are either\ngeneral or consequential or premature to decide. Hence the same are\ndismissed being infructuous.”\n65. He further pointed out that this issue was dealt with by the ITAT\nin succeeding year also i.e. Asst.Year 2010-11 and 2011-12 in its\nconsolidated order passed along with that for Asst.Year 2009-10 in\norder dated

BALDEVBHAI LALABHAI LUHAR,AHMEDABAD vs. INCOME TAX OFFICER, WARD-1(1)(2), PRATYAKSHAR BHAVAN,AHMEDABAD

In the result, the ground no

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

31,10,475/-. To verify genuineness of purchase, notices u/s 133(6) were issued to the parties to file confirmations, ledger account and other relevant details like bank statement, ITR, audit report and transportation details. In case of seven parties, the notices were returned back with remark "left" or "not known". No reply was received from the other five parties

DILIPKUMAR PASHABHAI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, both the appeals of the assessee in ITA Nos

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1095 & 1096/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Dilipkumar Pashabhai Prajapati The Income Tax Officer बनाम/ C/Sf 211 Pushp Business Campus Ward-3(3)(5) V/S. Nr. Vastral Cross Road Ahmedabad Sp Ring Road Vastral Ahmedabad – 382 418 "थायी लेखा सं./Pan:Atrpp 9632 R (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Jinesh Shah, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/09/2024 घोषणा की तारीख /Date Of Pronouncement: 25/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

purchases made by the appellant as bogus u/s 69C since the same was duly supported with bills and made payments through account payee cheques. 4. NFAC failed to consider that A.O. had reopened assessment based on the CBI inquiry, which is not a judicial proceeding, hence it is unrelatable in the Income Tax Assessment Proceeding, thereby quashing the assessment proceeding

DILIPKUMAR PASHABHAI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, both the appeals of the assessee in ITA Nos

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1095 & 1096/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Dilipkumar Pashabhai Prajapati The Income Tax Officer बनाम/ C/Sf 211 Pushp Business Campus Ward-3(3)(5) V/S. Nr. Vastral Cross Road Ahmedabad Sp Ring Road Vastral Ahmedabad – 382 418 "थायी लेखा सं./Pan:Atrpp 9632 R (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Jinesh Shah, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/09/2024 घोषणा की तारीख /Date Of Pronouncement: 25/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

purchases made by the appellant as bogus u/s 69C since the same was duly supported with bills and made payments through account payee cheques. 4. NFAC failed to consider that A.O. had reopened assessment based on the CBI inquiry, which is not a judicial proceeding, hence it is unrelatable in the Income Tax Assessment Proceeding, thereby quashing the assessment proceeding

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

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

2) of the Act notices were not issued (rendering them “unabated”) cannot be disturbed under section 153A of the Act unless incriminating evidence is found. In this case, gift deeds and other routine documents were discovered, which were already disclosed in the returns filed by the assessee. The ITAT ruled that such documents do not qualify as incriminating material

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

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

2) of the Act notices were not issued (rendering them “unabated”) cannot be disturbed under section 153A of the Act unless incriminating evidence is found. In this case, gift deeds and other routine documents were discovered, which were already disclosed in the returns filed by the assessee. The ITAT ruled that such documents do not qualify as incriminating material

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

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

2) of the Act notices were not issued (rendering them “unabated”) cannot be disturbed under section 153A of the Act unless incriminating evidence is found. In this case, gift deeds and other routine documents were discovered, which were already disclosed in the returns filed by the assessee. The ITAT ruled that such documents do not qualify as incriminating material

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

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

2) of the Act notices were not issued (rendering them “unabated”) cannot be disturbed under section 153A of the Act unless incriminating evidence is found. In this case, gift deeds and other routine documents were discovered, which were already disclosed in the returns filed by the assessee. The ITAT ruled that such documents do not qualify as incriminating material

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

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

2) of the Act notices were not issued (rendering them “unabated”) cannot be disturbed under section 153A of the Act unless incriminating evidence is found. In this case, gift deeds and other routine documents were discovered, which were already disclosed in the returns filed by the assessee. The ITAT ruled that such documents do not qualify as incriminating material

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

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

2) of the Act notices were not issued (rendering them “unabated”) cannot be disturbed under section 153A of the Act unless incriminating evidence is found. In this case, gift deeds and other routine documents were discovered, which were already disclosed in the returns filed by the assessee. The ITAT ruled that such documents do not qualify as incriminating material

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

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

2) of the Act notices were not issued (rendering them “unabated”) cannot be disturbed under section 153A of the Act unless incriminating evidence is found. In this case, gift deeds and other routine documents were discovered, which were already disclosed in the returns filed by the assessee. The ITAT ruled that such documents do not qualify as incriminating material

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

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

2) of the Act notices were not issued (rendering them “unabated”) cannot be disturbed under section 153A of the Act unless incriminating evidence is found. In this case, gift deeds and other routine documents were discovered, which were already disclosed in the returns filed by the assessee. The ITAT ruled that such documents do not qualify as incriminating material

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

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

2) of the Act notices were not issued (rendering them “unabated”) cannot be disturbed under section 153A of the Act unless incriminating evidence is found. In this case, gift deeds and other routine documents were discovered, which were already disclosed in the returns filed by the assessee. The ITAT ruled that such documents do not qualify as incriminating material

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

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

2) of the Act notices were not issued (rendering them “unabated”) cannot be disturbed under section 153A of the Act unless incriminating evidence is found. In this case, gift deeds and other routine documents were discovered, which were already disclosed in the returns filed by the assessee. The ITAT ruled that such documents do not qualify as incriminating material

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

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

2) of the Act notices were not issued (rendering them “unabated”) cannot be disturbed under section 153A of the Act unless incriminating evidence is found. In this case, gift deeds and other routine documents were discovered, which were already disclosed in the returns filed by the assessee. The ITAT ruled that such documents do not qualify as incriminating material

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

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

2) of the Act notices were not issued (rendering them “unabated”) cannot be disturbed under section 153A of the Act unless incriminating evidence is found. In this case, gift deeds and other routine documents were discovered, which were already disclosed in the returns filed by the assessee. The ITAT ruled that such documents do not qualify as incriminating material

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

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

2) of the Act notices were not issued (rendering them “unabated”) cannot be disturbed under section 153A of the Act unless incriminating evidence is found. In this case, gift deeds and other routine documents were discovered, which were already disclosed in the returns filed by the assessee. The ITAT ruled that such documents do not qualify as incriminating material