SHALIGRAM INFRA PROJECTS LLP ( LTD. LIABILITY PARTNERSHIP),AHMEDABAD vs. THE JCIT (OSD), CENTRAL CIRCLE-2(2), AHMEDABAD
Appeals are partly allowed
ITA 233/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad08 Sept 2025AY 2018-19
Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarit(Ss)A No.167/Ahd/2021 Asstt.Year : 2017-18 & Asst.Year : 2018-19 Shaligram Infra Projects Llp Vs. The Jcit (Osd) 4Th Floor, Office No.401-402 Central Cir.2(2) B/H. Dishman House Ahmedabad. Opp: Sankalp Grace Ii, Ambli Ahmedabad. Pan: Acpfs 7047 A It(Ss)A No.194,195 & 196/Ahd/2021 Asstt.Year : 2015-16, 2016-17 & 2017-18 & Asst.Year : 2018-19 The Jcit (Osd) Vs. Shaligram Infra Projects Llp Central Cir.2(2) 4Th Floor, Office No.401-402 Ahmedabad. B/H. Dishman House Opp: Sankalp Grace Ii, Ambli Ahmedabad.
For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Rignesh Das, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153A
153A, no addition can be made in such completed years unless it is based on incriminating material found during the course of search. The disallowance made by the AO admittedly arose from “verification of details on record” and not from any seized material. Hence, in law, the disallowance was outside the permissible scope of assessment under section
