THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. JAS INFRASPACE PRIVATE LIMITED,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

292C. ITA No.2130&2131/Ahd/2017 & ITA No. 398/Ahd/2018 & 547/Ahd/2018 A.Ys. 2012-13&2013-14 & 2014-15 17 1.4 The Ld. CIT(A) has failed to appreciate that the statement of Shri Pradeep Agarwal was recorded u/s. 131 of the I.T. Act which provide that the officers/I.T. Authority have the same powers as are vested in a court under the Code

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. JAS INFRA SPACE PRIVATE LTD.,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

292C. ITA No.2130&2131/Ahd/2017 & ITA No. 398/Ahd/2018 & 547/Ahd/2018 A.Ys. 2012-13&2013-14 & 2014-15 17 1.4 The Ld. CIT(A) has failed to appreciate that the statement of Shri Pradeep Agarwal was recorded u/s. 131 of the I.T. Act which provide that the officers/I.T. Authority have the same powers as are vested in a court under the Code

THE DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD vs. M/S. AWAS DEVELOPERS, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri Tr Senthil Kumarआयकरअपीलसं./Ita No. 368/Ahd/2020 धििाधरणवरध/Asstt. Year: 2010-2011 The D.C.I.T, M/S Awas Developers, Central Circle-1(4), Vs. “Agam Buglows” Ahmedabad. Opp. Subhash Society, Sanand-Kalol Road, Ahmedabad.

disallowance of Rs.44,06,950/- made u/s 40A (3) of the Act. 4. On the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition of Rs 50,48,500/- being under-statement of closing stock. 5. On the facts and circumstances of the case

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

disallowance can be ITA No. 210/Ahd/2020 & 08 others Shri Rohitji Chanduji Thakore vs. ITO Asst. Years –2005-06 to 2011-12 made in relation to that assessment year in exercise of powers under section 153A of the Act and the earlier assessment shall have to be reiterated. In this regard, this court is in complete agreement with the view adopted

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

disallowance can be ITA No. 210/Ahd/2020 & 08 others Shri Rohitji Chanduji Thakore vs. ITO Asst. Years –2005-06 to 2011-12 made in relation to that assessment year in exercise of powers under section 153A of the Act and the earlier assessment shall have to be reiterated. In this regard, this court is in complete agreement with the view adopted

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

disallowance can be ITA No. 210/Ahd/2020 & 08 others Shri Rohitji Chanduji Thakore vs. ITO Asst. Years –2005-06 to 2011-12 made in relation to that assessment year in exercise of powers under section 153A of the Act and the earlier assessment shall have to be reiterated. In this regard, this court is in complete agreement with the view adopted

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

disallowance can be ITA No. 210/Ahd/2020 & 08 others Shri Rohitji Chanduji Thakore vs. ITO Asst. Years –2005-06 to 2011-12 made in relation to that assessment year in exercise of powers under section 153A of the Act and the earlier assessment shall have to be reiterated. In this regard, this court is in complete agreement with the view adopted

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

disallowance can be ITA No. 210/Ahd/2020 & 08 others Shri Rohitji Chanduji Thakore vs. ITO Asst. Years –2005-06 to 2011-12 made in relation to that assessment year in exercise of powers under section 153A of the Act and the earlier assessment shall have to be reiterated. In this regard, this court is in complete agreement with the view adopted

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

disallowance can be ITA No. 210/Ahd/2020 & 08 others Shri Rohitji Chanduji Thakore vs. ITO Asst. Years –2005-06 to 2011-12 made in relation to that assessment year in exercise of powers under section 153A of the Act and the earlier assessment shall have to be reiterated. In this regard, this court is in complete agreement with the view adopted

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

disallowance can be ITA No. 210/Ahd/2020 & 08 others Shri Rohitji Chanduji Thakore vs. ITO Asst. Years –2005-06 to 2011-12 made in relation to that assessment year in exercise of powers under section 153A of the Act and the earlier assessment shall have to be reiterated. In this regard, this court is in complete agreement with the view adopted

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

disallowance can be ITA No. 210/Ahd/2020 & 08 others Shri Rohitji Chanduji Thakore vs. ITO Asst. Years –2005-06 to 2011-12 made in relation to that assessment year in exercise of powers under section 153A of the Act and the earlier assessment shall have to be reiterated. In this regard, this court is in complete agreement with the view adopted

SHRI ROHITJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

disallowance can be ITA No. 210/Ahd/2020 & 08 others Shri Rohitji Chanduji Thakore vs. ITO Asst. Years –2005-06 to 2011-12 made in relation to that assessment year in exercise of powers under section 153A of the Act and the earlier assessment shall have to be reiterated. In this regard, this court is in complete agreement with the view adopted

DR. HITESH A PATEL,HIMMATNAGAR vs. THE ACIT, CIRCLE HIMMATNAGAR, SABARKANTHA

In the result, the appeal filed by the assessee is hereby dismissed

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.96 /Ahd/2020 िनधा"रण वष"/Asstt. Year: 2009-2010 Dr. Hitesh A. Patel, Income Tax Officer, C/O Harsh Hospital, Vs. S.K. Ward-3, Umiya Complex, Himatnagar. Nr. Mehta Petrol Pump, Himatnagar-383001. Pan: Abepp1040J

disallowance of Rs. 4,06,360/- made by the AO on basis of page 44 of loose paper impounded during the survey proceeding under section 133A of the Act. 4. At the outset we note that this is second round of litigation before us. The fact of the case goes like this. The assessee is an individual and engaged

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

292C of the Act. With respect to the addition made by the AO under the 4th compartment for 45. Rs.96,80,193/-, the learned CIT(A) found that these additions were made on the entries recorded in seized paper: - Petty cash Shaileshbhai by PRP Rs. 1,58,300/- - Petty cash Shaileshbhai by Preet Rs. 7,51,893/- - Share application

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

292C of the Act. With respect to the addition made by the AO under the 4th compartment for 45. Rs.96,80,193/-, the learned CIT(A) found that these additions were made on the entries recorded in seized paper: - Petty cash Shaileshbhai by PRP Rs. 1,58,300/- - Petty cash Shaileshbhai by Preet Rs. 7,51,893/- - Share application

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

292C of the Act. With respect to the addition made by the AO under the 4th compartment for 45. Rs.96,80,193/-, the learned CIT(A) found that these additions were made on the entries recorded in seized paper: - Petty cash Shaileshbhai by PRP Rs. 1,58,300/- - Petty cash Shaileshbhai by Preet Rs. 7,51,893/- - Share application