M/S. BODAL CHEMICALS LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1, AHMEDABAD

In the result, the appeals being IT(SS)A No

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

153A(1)(b) of the Act. The assessee is in appeal against the orders of the CIT(A) of even dated i.e. 20.06.2022 for the assessment years 2009-10 to 2012-13 arising out of the orders of the Assessing Officer under Section 143(3) read with section 153B(1)(b) of the Act. 2. For issue-wise adjudication

TECHNODOT ENGINEERS PVT. LTD,GANDHINAGAR vs. THE DCIT, CIRCLE-2(2), AHMEDABAD

Appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokari.T(Ss).A. Nos.147&148/Ahd/2019 (A.Ys.: 2005-06 & 2006-07) Smt. Neelu Sanjay Gupta, Vs. Deputy Commissioner Of L/H. Of Late Shri Sanjay Gupta Income Tax, B-202, Dhananjay Tower, Central Circle-2(2), Anand Nagar Road, Satellite, Ahmedabad Ahmedabad-380015 [Pan No.Adypg0351K] (Appellant) .. (Respondent) I.T(Ss).A. Nos.21 To 23/Ahd/2020 & 15/Ahd/2022 & Ita No. 93/Ahd/2020) (A.Ys.: 2007-08, 2008-09 & 2006-07 & 2010-11 To 2011-12) M/S. Technodot Engineers Ltd., Vs. Deputy Commissioner Of C/O. Cambay Hotel & Resorts, Income Tax, Plot No. 22, 23, 24 Gidc, Central Circle-2(2), Sector-25, Gandhinagar-382010 Ahmedabad [Pan No.Aabct5392A] (Appellant) .. (Respondent)

153A was only made on June 26, 2012. The first notice under Section 143(2) was issued on June 1, 2012, and served by June 4, 2012, followed by subsequent notices under Section 142(1) on the same day and later on September 25, 2012, and October 18, 2012. However, the assessee's responses were found to be inadequate

SHRI ANILBHAI HIRALAL SHAH,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result the appeal filed by the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

153A of the Act could have been initiated. Accordingly, the AO on the basis of the materials found during the search proceedings initiated the income escapement proceedings under section 147 of the Act for the year under consideration. As such, the AO has received the information from the DDIT vide letter dated 24th of March 2015. The information received

SAKETKUMAR RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos.977 & 978/Ahd/2019 IT(SS)A No. 343/Ahd/2019 Asst. Years 2007-08 & 2014-15 & 2013-14 Saketkumar Rugnath Tanna The D.C.I.T, 68, Chimanbhai Jivabhai Central Circle-2(2), Market,Vasna, Vs Ahmedabad. Ahmedabad-382460. PAN: ABCPT5144R (Appellant) (Respondent) ITA No.976/Ahd/2019 & IT(SS)A No. 337/Ahd/2019

SMT. RITABEN SAKETKUMAR TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos.977 & 978/Ahd/2019 IT(SS)A No. 343/Ahd/2019 Asst. Years 2007-08 & 2014-15 & 2013-14 Saketkumar Rugnath Tanna The D.C.I.T, 68, Chimanbhai Jivabhai Central Circle-2(2), Market,Vasna, Vs Ahmedabad. Ahmedabad-382460. PAN: ABCPT5144R (Appellant) (Respondent) ITA No.976/Ahd/2019 & IT(SS)A No. 337/Ahd/2019

THE ACIT, CENTRAL CIRCLE-2(2), AHMEDABAD vs. SMT. RITABEN SAKETKUMAR TANNA, AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos.977 & 978/Ahd/2019 IT(SS)A No. 343/Ahd/2019 Asst. Years 2007-08 & 2014-15 & 2013-14 Saketkumar Rugnath Tanna The D.C.I.T, 68, Chimanbhai Jivabhai Central Circle-2(2), Market,Vasna, Vs Ahmedabad. Ahmedabad-382460. PAN: ABCPT5144R (Appellant) (Respondent) ITA No.976/Ahd/2019 & IT(SS)A No. 337/Ahd/2019

THE ITO WARD-5(3)(1) (PREVIOUSLY THE ACIT, CENTRAL CIRCLE-2(2)), AHMEDABAD vs. SHRI SAKETKUMAR RUGNATH TANNA LEGAL HEIR OF LATE SMT. INDUMATIBEN RUGNATH TANNA, AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos.977 & 978/Ahd/2019 IT(SS)A No. 343/Ahd/2019 Asst. Years 2007-08 & 2014-15 & 2013-14 Saketkumar Rugnath Tanna The D.C.I.T, 68, Chimanbhai Jivabhai Central Circle-2(2), Market,Vasna, Vs Ahmedabad. Ahmedabad-382460. PAN: ABCPT5144R (Appellant) (Respondent) ITA No.976/Ahd/2019 & IT(SS)A No. 337/Ahd/2019

SAKETKUMAR RUGNATH TANNA LEGAL HEIR OF LATE SMT. INDUMATIBEN RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos.977 & 978/Ahd/2019 IT(SS)A No. 343/Ahd/2019 Asst. Years 2007-08 & 2014-15 & 2013-14 Saketkumar Rugnath Tanna The D.C.I.T, 68, Chimanbhai Jivabhai Central Circle-2(2), Market,Vasna, Vs Ahmedabad. Ahmedabad-382460. PAN: ABCPT5144R (Appellant) (Respondent) ITA No.976/Ahd/2019 & IT(SS)A No. 337/Ahd/2019

SAKETKUMAR RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos.977 & 978/Ahd/2019 IT(SS)A No. 343/Ahd/2019 Asst. Years 2007-08 & 2014-15 & 2013-14 Saketkumar Rugnath Tanna The D.C.I.T, 68, Chimanbhai Jivabhai Central Circle-2(2), Market,Vasna, Vs Ahmedabad. Ahmedabad-382460. PAN: ABCPT5144R (Appellant) (Respondent) ITA No.976/Ahd/2019 & IT(SS)A No. 337/Ahd/2019

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD vs. DHARMENBHAI MAHENDRABHAI SUTARIA -HUF, AHMEDABAD

In the result appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 795/Ahd/2019 With C.O.No.169/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., Dharmenbhai M. Sutaria, Huf Central Circle-1(2), Vs. 16-B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. Pan: Aafhd1653K

B, Jadav Chamber, Ahmedabad. Ashram Road, Ahmedabad-380009. PAN: AAFHD1653K (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT,D.R Shri S.S. Shukla, Sr.D.R Assessee by : Ms Nupur Shah, A.R सुनवाई क" तारीख/Date of Hearing : 12/04/2022 घोषणा क" तारीख /Date of Pronouncement: 27/04/2022 आदेश/O R D E R PER WASEEM AHMED ACCOUNTANT MEMBER: The captioned appeal and CO have

SHRI UMANG HIRALAL THAKKAR,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Pramod M. Jagtap & Ms. Madhumita Roy

153A(b) and 158BFA(2) of the Income Tax Act, 1961(hereinafter referred to as “the Act”) for A.Y. 2001-02 to 2002-03 & 2003-04. Since all the assessment relating to the same assessee and the grounds are identical these are heard analogously and are being disposed by a common order. ITA No. 2406/Ahd/2008 (A.Y. 2001-02)(Revenue

THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. SHRI UMANG H. THAKKAR, AHMEDABAD

Bench: Shri Pramod M. Jagtap & Ms. Madhumita Roy

153A(b) and 158BFA(2) of the Income Tax Act, 1961(hereinafter referred to as “the Act”) for A.Y. 2001-02 to 2002-03 & 2003-04. Since all the assessment relating to the same assessee and the grounds are identical these are heard analogously and are being disposed by a common order. ITA No. 2406/Ahd/2008 (A.Y. 2001-02)(Revenue

THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. SHRI UMANG H. THAKKAR, AHMEDABAD

Bench: Shri Pramod M. Jagtap & Ms. Madhumita Roy

153A(b) and 158BFA(2) of the Income Tax Act, 1961(hereinafter referred to as “the Act”) for A.Y. 2001-02 to 2002-03 & 2003-04. Since all the assessment relating to the same assessee and the grounds are identical these are heard analogously and are being disposed by a common order. ITA No. 2406/Ahd/2008 (A.Y. 2001-02)(Revenue

THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. SHRI UMANG HIRALAL THAKKAR, AHMEDABAD

Bench: Shri Pramod M. Jagtap & Ms. Madhumita Roy

153A(b) and 158BFA(2) of the Income Tax Act, 1961(hereinafter referred to as “the Act”) for A.Y. 2001-02 to 2002-03 & 2003-04. Since all the assessment relating to the same assessee and the grounds are identical these are heard analogously and are being disposed by a common order. ITA No. 2406/Ahd/2008 (A.Y. 2001-02)(Revenue

SHRI UMANG HIRALAL THAKKAR,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Pramod M. Jagtap & Ms. Madhumita Roy

153A(b) and 158BFA(2) of the Income Tax Act, 1961(hereinafter referred to as “the Act”) for A.Y. 2001-02 to 2002-03 & 2003-04. Since all the assessment relating to the same assessee and the grounds are identical these are heard analogously and are being disposed by a common order. ITA No. 2406/Ahd/2008 (A.Y. 2001-02)(Revenue

THE DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD vs. M/S. STHAPATYA SHILP CONSTRUCTION, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 907/Ahd/2019 With C.O.No.170/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/S. Sthapatya Shilp Construction, Central Circle-1(2), Vs. 2, Abhiraj Complex, Ahmedabad. 68-B, Swastic Society, Ahmedabad. Pan: Abffs2922P

B, Swastic Society, Ahmedabad. PAN: ABFFS2922P (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT,D.R Shri S.S. Shukla, Sr.D.R Assessee by : Ms Nupur Shah, A.R सुनवाई क" तारीख/Date of Hearing : 12/04/2022 घोषणा क" तारीख /Date of Pronouncement: 27/04/2022 आदेश/O R D E R PER WASEEM AHMED ACCOUNTANT MEMBER: The captioned appeal and CO have been filed

SHRI PRAVINCHANDRA R PATEL,VADODARA vs. DCIT, CENTRAL CIRCLE-2, VADODARA

153A of the Act. iii. There was no name of the assessee appearing on such seized document. Likewise, there were various figures recorded therein which the AO has treated some as receipt of the assessee and some as payment without any proper justification. For example, there was mention a head as “new diary” where certain amounts were recorded against

DCIT, CENTRAL CIRCLE-2, VADODARA vs. NEOTECH EDUCATION FOUNDATION, VADODARA

153A of the Act. iii. There was no name of the assessee appearing on such seized document. Likewise, there were various figures recorded therein which the AO has treated some as receipt of the assessee and some as payment without any proper justification. For example, there was mention a head as “new diary” where certain amounts were recorded against

DCIT, CENTRAL CIRCLE-2, VADODARA vs. NEOTECH EDUCATION FOUNDATION, VADODARA

153A of the Act. iii. There was no name of the assessee appearing on such seized document. Likewise, there were various figures recorded therein which the AO has treated some as receipt of the assessee and some as payment without any proper justification. For example, there was mention a head as “new diary” where certain amounts were recorded against