THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD vs. SHALIGRAM INFRA PROJECTS LLP , AHMEDABAD

Appeals are partly allowed

disallowances of interest\nmade under section 40A(2)(b).\n3.8 The learned CIT(A), after considering the material on record, held that\nthe entire addition made by the Assessing Officer under section 69B\ntowards unexplained investment in land was unsustainable. He observed\nthat the documents relied upon by the Assessing Officer were not seized\nfrom the assessee but from

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)

2(22)(e)of the Income Tax Act,1961. 9.0 The learned Commissioner of Income-tax (Appeals) erred in law and on facts in confirming disallowance of deduction amounting to Rs.15,000/- u/s 80G of the Act. 10.0 The learned Commissioner of Income-tax (Appeals) erred in law and on facts in confirming addition of Rs.4,402/- on account

SADBHAV ENGINEERING LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD, DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD

In the result, all the appeals of the assessee are partly allowed\nand that of the Revenue are dismissed

section 115BBE of the Act\ndenying deduction u/s 80IA(4) of the Act on the income\nresulting from the said disallowance\n13. The primary issue arising for consideration, therefore, before us\nis of alleged bogus sub-contract expenses & others; with the AO\ndisallowing the entire expenses so booked by the assessee on account\nof these parties; and the ld.CIT

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1) , AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

153C of the Act could not have been issued at that time, on ITA Nos. 1138 to 1146, 1148 to 1155 & 1184/Ahd/2024 [Prakash Mishrimal Sanghvi vs. DCIT] A.Ys. 2013-14 to 2021-22 - 17 – account of being beyond time limit specified u/s.153A(1)(b) or u/s.153C of the Act, as stood immediately before the commencement of the Finance

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

153C of the Act could not have been issued at that time, on ITA Nos. 1138 to 1146, 1148 to 1155 & 1184/Ahd/2024 [Prakash Mishrimal Sanghvi vs. DCIT] A.Ys. 2013-14 to 2021-22 - 17 – account of being beyond time limit specified u/s.153A(1)(b) or u/s.153C of the Act, as stood immediately before the commencement of the Finance

DEPUTY COMMISSIONER OF INCOME -TAX, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

153C of the Act could not have been issued at that time, on ITA Nos. 1138 to 1146, 1148 to 1155 & 1184/Ahd/2024 [Prakash Mishrimal Sanghvi vs. DCIT] A.Ys. 2013-14 to 2021-22 - 17 – account of being beyond time limit specified u/s.153A(1)(b) or u/s.153C of the Act, as stood immediately before the commencement of the Finance

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC (1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

153C of the Act could not have been issued at that time, on ITA Nos. 1138 to 1146, 1148 to 1155 & 1184/Ahd/2024 [Prakash Mishrimal Sanghvi vs. DCIT] A.Ys. 2013-14 to 2021-22 - 17 – account of being beyond time limit specified u/s.153A(1)(b) or u/s.153C of the Act, as stood immediately before the commencement of the Finance

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

153C of the Act could not have been issued at that time, on ITA Nos. 1138 to 1146, 1148 to 1155 & 1184/Ahd/2024 [Prakash Mishrimal Sanghvi vs. DCIT] A.Ys. 2013-14 to 2021-22 - 17 – account of being beyond time limit specified u/s.153A(1)(b) or u/s.153C of the Act, as stood immediately before the commencement of the Finance

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

153C of the Act could not have been issued at that time, on ITA Nos. 1138 to 1146, 1148 to 1155 & 1184/Ahd/2024 [Prakash Mishrimal Sanghvi vs. DCIT] A.Ys. 2013-14 to 2021-22 - 17 – account of being beyond time limit specified u/s.153A(1)(b) or u/s.153C of the Act, as stood immediately before the commencement of the Finance

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

153C of the Act could not have been issued at that time, on ITA Nos. 1138 to 1146, 1148 to 1155 & 1184/Ahd/2024 [Prakash Mishrimal Sanghvi vs. DCIT] A.Ys. 2013-14 to 2021-22 - 17 – account of being beyond time limit specified u/s.153A(1)(b) or u/s.153C of the Act, as stood immediately before the commencement of the Finance

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

153C of the Act could not have been issued at that time, on ITA Nos. 1138 to 1146, 1148 to 1155 & 1184/Ahd/2024 [Prakash Mishrimal Sanghvi vs. DCIT] A.Ys. 2013-14 to 2021-22 - 17 – account of being beyond time limit specified u/s.153A(1)(b) or u/s.153C of the Act, as stood immediately before the commencement of the Finance

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHEMEDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

153C of the Act could not have been issued at that time, on ITA Nos. 1138 to 1146, 1148 to 1155 & 1184/Ahd/2024 [Prakash Mishrimal Sanghvi vs. DCIT] A.Ys. 2013-14 to 2021-22 - 17 – account of being beyond time limit specified u/s.153A(1)(b) or u/s.153C of the Act, as stood immediately before the commencement of the Finance

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

153C read with section 153A, is\nrequired to be issued in relation to a search initiated under section 132 or books\nof account, other documents or any assets requisitioned under section 132A, on\nor before the 31st day of March, 2021:\nProvided also that for the purposes of computing the period of limitation as per\nthis section, the time

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

153C read with section 153A, is\nrequired to be issued in relation to a search initiated under section 132 or books\nof account, other documents or any assets requisitioned under section 132A, on\nor before the 31st day of March, 2021:\nProvided also that for the purposes of computing the period of limitation as per\nthis section, the time

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

153C read with section 153A, is\nrequired to be issued in relation to a search initiated under section 132 or books\nof account, other documents or any assets requisitioned under section 132A, on\nor before the 31st day of March, 2021:\nProvided also that for the purposes of computing the period of limitation as per\nthis section, the time

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1),AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

153C read with section 153A, is\nrequired to be issued in relation to a search initiated under section 132 or books\nof account, other documents or any assets requisitioned under section 132A, on\nor before the 31st day of March, 2021:\nProvided also that for the purposes of computing the period of limitation as per\nthis section, the time

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

153C read with section 153A, is\nrequired to be issued in relation to a search initiated under section 132 or books\nof account, other documents or any assets requisitioned under section 132A, on\nor before the 31st day of March, 2021:\nProvided also that for the purposes of computing the period of limitation as per\nthis section, the time

PRAKASH MISRIMAL SANGHVI,AHMEDABAD vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

153C read with section 153A, is\nrequired to be issued in relation to a search initiated under section 132 or books\nof account, other documents or any assets requisitioned under section 132A, on\nor before the 31st day of March, 2021:\nProvided also that for the purposes of computing the period of limitation as per\nthis section, the time

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRAKASH MISRIMAL SANGHVI, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

153C read with section 153A, is\nrequired to be issued in relation to a search initiated under section 132 or books\nof account, other documents or any assets requisitioned under section 132A, on\nor before the 31st day of March, 2021:\nProvided also that for the purposes of computing the period of limitation as per\nthis section, the time