SHRI NAGIN A VAGHELA,VADODARA vs. THE ACIT, CENTRAL CIRCLE-3, VADODARA
In the result, the appeal of the assessee is dismissed for A
ITA 1562/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad23 Oct 2024AY 2014-15
Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyali.T(Ss).A. Nos.449/Ahd/2019 & 44/Ahd/2020 (A.Ys.: 2011-12 & 2012-13) Deputy Commissioner Of Income Vs. Shri Nagin A. Vaghela, Tax, 11, Purva Bunglow, Nr. Central Circle-3, Manglam Duple, Sama, Vadodara Vadodara [Pan No.Aakpw5302R] (Appellant) .. (Respondent)
For Appellant: NoneFor Respondent: Shri A.P. Singh, CIT-DR & Shri Rignesh Das, Sr. DR
Section 132Section 132(1)Section 153Section 153ASection 158B
B, under which sec.158BB falls, would not be applied where a search was initiated u/s. 132 after
31/5/2003. 4. On the facts and in the circumstances of the case and in law, the ld. CIT(A) has erred in not appreciating that assessment in relation to certain issues not related to the search and seizure may arise