THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI RAJESH SUNDERDAS VASWANI, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Income Tax Act with regard to search action carried out under s.132 of the Act as applicable on the date of the search in the present group of cases i.e. 10.03.2015. Thus, he took us through Sections 132(3), 153A, 153C, 153B & 158BE, Explanation2. He submitted that after the search is carried out and incriminating material unearthed during the search

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Income Tax Act with regard to search action carried out under s.132 of the Act as applicable on the date of the search in the present group of cases i.e. 10.03.2015. Thus, he took us through Sections 132(3), 153A, 153C, 153B & 158BE, Explanation2. He submitted that after the search is carried out and incriminating material unearthed during the search

DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD vs. SHRI DEEPAK KUMAR VASWANI,, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Income Tax Act with regard to search action carried out under s.132 of the Act as applicable on the date of the search in the present group of cases i.e. 10.03.2015. Thus, he took us through Sections 132(3), 153A, 153C, 153B & 158BE, Explanation2. He submitted that after the search is carried out and incriminating material unearthed during the search

SHRI DEEPAK BUDHARMAL VASWANI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Income Tax Act with regard to search action carried out under s.132 of the Act as applicable on the date of the search in the present group of cases i.e. 10.03.2015. Thus, he took us through Sections 132(3), 153A, 153C, 153B & 158BE, Explanation2. He submitted that after the search is carried out and incriminating material unearthed during the search

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI ASHOK SUNDERDAS VASWANI, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Income Tax Act with regard to search action carried out under s.132 of the Act as applicable on the date of the search in the present group of cases i.e. 10.03.2015. Thus, he took us through Sections 132(3), 153A, 153C, 153B & 158BE, Explanation2. He submitted that after the search is carried out and incriminating material unearthed during the search

SHRI ASHOK SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Income Tax Act with regard to search action carried out under s.132 of the Act as applicable on the date of the search in the present group of cases i.e. 10.03.2015. Thus, he took us through Sections 132(3), 153A, 153C, 153B & 158BE, Explanation2. He submitted that after the search is carried out and incriminating material unearthed during the search

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Income Tax Act with regard to search action carried out under s.132 of the Act as applicable on the date of the search in the present group of cases i.e. 10.03.2015. Thus, he took us through Sections 132(3), 153A, 153C, 153B & 158BE, Explanation2. He submitted that after the search is carried out and incriminating material unearthed during the search

SHRI RAJESH SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Income Tax Act with regard to search action carried out under s.132 of the Act as applicable on the date of the search in the present group of cases i.e. 10.03.2015. Thus, he took us through Sections 132(3), 153A, 153C, 153B & 158BE, Explanation2. He submitted that after the search is carried out and incriminating material unearthed during the search

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

Income Tax Act with regard to search action carried out under s.132 of the Act as applicable on the date of the search in the present group of cases i.e. 10.03.2015. Thus, he took us through Sections 132(3), 153A, 153C, 153B & 158BE, Explanation2. He submitted that after the search is carried out and incriminating material unearthed during the search

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

undisclosed income or any amount of tax and surcharge paid thereon, to re- open any assessment or reassessment made under the Income-tax Act or the Wealth-tax Act, 1957, or to claim any set-off or relief in any appeal, reference or other proceeding in relation to any such assessment or reassessment. (c) The contents of the declaration shall

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

undisclosed income or any amount of tax and surcharge paid thereon, to re- open any assessment or reassessment made under the Income-tax Act or the Wealth-tax Act, 1957, or to claim any set-off or relief in any appeal, reference or other proceeding in relation to any such assessment or reassessment. (c) The contents of the declaration shall

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYAKAR BHAWAN, ASHRAM ROAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, , AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

undisclosed income or any amount of tax and surcharge paid thereon, to re- open any assessment or reassessment made under the Income-tax Act or the Wealth-tax Act, 1957, or to claim any set-off or relief in any appeal, reference or other proceeding in relation to any such assessment or reassessment. (c) The contents of the declaration shall

DCIT, CENTRAL CIRCLE1(2), AHMEDABAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

undisclosed income or any amount of tax and surcharge paid thereon, to re- open any assessment or reassessment made under the Income-tax Act or the Wealth-tax Act, 1957, or to claim any set-off or relief in any appeal, reference or other proceeding in relation to any such assessment or reassessment. (c) The contents of the declaration shall

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

undisclosed income or any amount of tax and surcharge paid thereon, to re- open any assessment or reassessment made under the Income-tax Act or the Wealth-tax Act, 1957, or to claim any set-off or relief in any appeal, reference or other proceeding in relation to any such assessment or reassessment. (c) The contents of the declaration shall

SHRI ALKESH LAXMANBHAI PATEL,,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2),, AHMEDABAD

In the result, appeal of the assessee in ITA

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं/.I.T.A. Nos.1678, 1679, 1680 & 1681/Ahd/2016 ("नधा"रण वष"/ Assessment Years:2009-10, 2010-11, 2011-12 & 2012-13) Shri Alkesh Laxmanbhai Patel, Dcit, बनाम / 7, Maruti Hills Bungalows, Central Circle 1(2), Vs. Satellite, Ahmedabad – 380 015 Ahmedabad. "थायी लेखा सं/.जीआइआर सं/.Pan/Gir No. : Akrpp 0657 P .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

undisclosed income pertaining to the appellant found during the course of search. Ld. CIT (A) ought to Asst.Years – 2009-10, 2010-11, 2011-12 & 2012-13 have quashed the order being illegal, unlawful and therefore void ab initio. It be so held now. 2. Ld. CIT (A) erred in law and on facts in holding that AO granted adequate opportunity

SHRI ALKESH LAXMANBHAI PATEL,,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2),, AHMEDABAD

In the result, appeal of the assessee in ITA

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं/.I.T.A. Nos.1678, 1679, 1680 & 1681/Ahd/2016 ("नधा"रण वष"/ Assessment Years:2009-10, 2010-11, 2011-12 & 2012-13) Shri Alkesh Laxmanbhai Patel, Dcit, बनाम / 7, Maruti Hills Bungalows, Central Circle 1(2), Vs. Satellite, Ahmedabad – 380 015 Ahmedabad. "थायी लेखा सं/.जीआइआर सं/.Pan/Gir No. : Akrpp 0657 P .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

undisclosed income pertaining to the appellant found during the course of search. Ld. CIT (A) ought to Asst.Years – 2009-10, 2010-11, 2011-12 & 2012-13 have quashed the order being illegal, unlawful and therefore void ab initio. It be so held now. 2. Ld. CIT (A) erred in law and on facts in holding that AO granted adequate opportunity

SHRI ALKESH LAXMANBHAI PATEL,,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2),, AHMEDABAD

In the result, appeal of the assessee in ITA

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं/.I.T.A. Nos.1678, 1679, 1680 & 1681/Ahd/2016 ("नधा"रण वष"/ Assessment Years:2009-10, 2010-11, 2011-12 & 2012-13) Shri Alkesh Laxmanbhai Patel, Dcit, बनाम / 7, Maruti Hills Bungalows, Central Circle 1(2), Vs. Satellite, Ahmedabad – 380 015 Ahmedabad. "थायी लेखा सं/.जीआइआर सं/.Pan/Gir No. : Akrpp 0657 P .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

undisclosed income pertaining to the appellant found during the course of search. Ld. CIT (A) ought to Asst.Years – 2009-10, 2010-11, 2011-12 & 2012-13 have quashed the order being illegal, unlawful and therefore void ab initio. It be so held now. 2. Ld. CIT (A) erred in law and on facts in holding that AO granted adequate opportunity

SHRI ALKESH LAXMANBHAI PATEL,,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2),, AHMEDABAD

In the result, appeal of the assessee in ITA

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं/.I.T.A. Nos.1678, 1679, 1680 & 1681/Ahd/2016 ("नधा"रण वष"/ Assessment Years:2009-10, 2010-11, 2011-12 & 2012-13) Shri Alkesh Laxmanbhai Patel, Dcit, बनाम / 7, Maruti Hills Bungalows, Central Circle 1(2), Vs. Satellite, Ahmedabad – 380 015 Ahmedabad. "थायी लेखा सं/.जीआइआर सं/.Pan/Gir No. : Akrpp 0657 P .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

undisclosed income pertaining to the appellant found during the course of search. Ld. CIT (A) ought to Asst.Years – 2009-10, 2010-11, 2011-12 & 2012-13 have quashed the order being illegal, unlawful and therefore void ab initio. It be so held now. 2. Ld. CIT (A) erred in law and on facts in holding that AO granted adequate opportunity