SAKAR HEALTHCARE LTD.,AHMEDABAD vs. THE PR.CIT, AHMEDABAD-3, AHMEDABAD

In the result both the appeals of the assessee are dismissed

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)

seizure action u/s 132 of the I.T. Act, 1961 was conducted on 02.02.2021 in the case of "Political Parties and Charitable Organizations Group". The search operation covered mainly 3 registered unrecognized Political Parties namely Manvadhikar National Party (MNP), Kisan Adhikar Party (KAP) and Kisan Party of India (KPI) alongwith 2 charitable Organization namely All India Social Education Charitable Trust

THE DY. COMMR. OF INCOME TAX, (EXEMPTION) CIRCLE-2,, AHMEDABAD vs. JAMNAGAR AREA DEVELOPMENT AUTHORITY, JAMNAGAR

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

search and seizure powers and are invariably subjected to Parliamentary or legislative oversight. The primary object for setting up such regulatory bodies would be to ensure general public utility. The prescribing of standards, and enforcing those standards, through accreditation and continuing supervision through inspection etc.. cannot be considered as trade, business or commercial activity, merely because the testing procedures

GUJARAT HOUSING BOARD (GHB),,AHMEDABAD vs. THE D.C.I.T. (EXEMPTION), CIRCLE-1,, AHMEDABAD

In the result, the appeal is allowed in the terms indicated above

Bench: Him) Of Denying Exemption To The Appellant’S Income U/S.11 & 12 Of The Income Tax Act, 1961 As Claimed In The Appellant’S Return, On The Ground That The Appellant’S Case Attracted The First Proviso To Section 2(15) & In Turn, Sub-Section(8) Of Section 13 Of The Act.

search and seizure powers and are invariably subjected to Parliamentary or legislative oversight. The primary object for setting up such regulatory bodies would be to ensure general public utility. The prescribing of standards, and enforcing those standards, through accreditation and continuing supervision through inspection etc., cannot be considered as trade, business or commercial activity, merely because the testing procedures

IDEAL SHEET METAL STAMPINGS AND PRESSINGS PRIVATE LIMITED,AHMEDABAD vs. THE PR.CIT-1, AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2020-21

charitable trust was examined and inquired by the Id AO and based on evidences and reply by the appellant, the deduction u/s.80G was rightly allowed. The provisions of Ideal Sheet Metal Stampings & Pressings Pvt. Ltd, vs. PCIT-1 Page 3 of 7 section 263 to revise the said assessment order are wrongly invoked. It be so held

SUNIL PIYUSH SHAH,AHMEDABAD vs. NFAC, DELHI PRESENT JURIS. -THE ITO, WARD-5(3)(2), AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Ms. Suchitra Kambleassessment Year 2019-20

search and seizure action u/s. 132 of the Act was conducted in various cases of political parties including Manvadhikar National Party and 2 Charitable Organizations on 02-02-2021. The statement u/s. 132(4) was recorded on 02-02- 2021 of Shri Ram Bhavan Ojha, National President of the said party and the settler of all India Social Education Charitable

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. SHRI SANJAY KISHANLAL BISHNOI,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Suchitra Kamble

seizure should not be held liable for confiscation under the provisions of Section III(m) of the Customs Act, 1962; iii. Differential Customs Duty amounting to Rs. 4,71,06,107/- (Rupees Four Crore Seventy One Lac Six Thousand One Hundred and Seven Only), on 4403.2 MT watermelon Seeds with re-determined value of Rs. 21,30,68,444/-, covered

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. SHRI SANJAY KISHANLAL BISHNOI,, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Suchitra Kamble

seizure should not be held liable for confiscation under the provisions of Section III(m) of the Customs Act, 1962; iii. Differential Customs Duty amounting to Rs. 4,71,06,107/- (Rupees Four Crore Seventy One Lac Six Thousand One Hundred and Seven Only), on 4403.2 MT watermelon Seeds with re-determined value of Rs. 21,30,68,444/-, covered