SHRI NAGIN A VAGHELA,VADODARA vs. THE DCIT, CENTRAL CIRCLE-3, VADODARA

In the result, the appeal of the assessee is dismissed for A

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyali.T(Ss).A. Nos.449/Ahd/2019 & 44/Ahd/2020 (A.Ys.: 2011-12 & 2012-13) Deputy Commissioner Of Income Vs. Shri Nagin A. Vaghela, Tax, 11, Purva Bunglow, Nr. Central Circle-3, Manglam Duple, Sama, Vadodara Vadodara [Pan No.Aakpw5302R] (Appellant) .. (Respondent)

house property, business, and other sources. Following a search under section 132 of the Income Tax Act concerning the Vaghela Group on August 30, 2013, a notice under section 153A was issued for the assessment years 2008-09 to 2013-14. Subsequently, the case was selected for scrutiny for the assessment year 2014-15 and on December

SHRI NAGIN A VAGHELA,VADODARA vs. THE ACIT, CENTRAL CIRCLE-3, VADODARA

In the result, the appeal of the assessee is dismissed for A

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyali.T(Ss).A. Nos.449/Ahd/2019 & 44/Ahd/2020 (A.Ys.: 2011-12 & 2012-13) Deputy Commissioner Of Income Vs. Shri Nagin A. Vaghela, Tax, 11, Purva Bunglow, Nr. Central Circle-3, Manglam Duple, Sama, Vadodara Vadodara [Pan No.Aakpw5302R] (Appellant) .. (Respondent)

house property, business, and other sources. Following a search under section 132 of the Income Tax Act concerning the Vaghela Group on August 30, 2013, a notice under section 153A was issued for the assessment years 2008-09 to 2013-14. Subsequently, the case was selected for scrutiny for the assessment year 2014-15 and on December

SHRI NARENDRA B. PATEL,,SABARKANTHA vs. THE INCOME TAX OFFICER, WARD-2,, HIMATNAGAR

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 3153/Ahd/2014 िनधा"रण वष"/Asstt. Year: 2011-12 Narendra B. Patel, I.T.O., 592, Pampaliva Vas, Vs. Ward-2, Moyad, Himatnagar. Sabarkantha-383110. Pan: Asupp6989M

House 6 DevaDhai Patel Bank of 006906 10,41,488/- India. Salal 1/3/201 1 12.5 The assessee in support of the impugned transaction as discussed above has furnished the confirmation from the parties along with their PAN numbers and party wise/ date wise payment to vendor along with cheque details. Accordingly the assessee, contended that the impugned transactions were carried

SANDIP KANUBHAI PATEL,AHMEDABAD vs. THE PR.CIT-3, AHMEDABAD

In the result, the appeal filed by the assessee is allowed

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 104/Ahd/2022 िनधा"रण वष"/Asstt. Year:2017-2018 Sandip Kanubhai Patel, Principal Commissioner Of Avirat House, Vs. Income Tax-3, Nr. Science City, Ahmedabad. Sola Science City Road, Sola, Ahmedabad.

section 143(3) as erroneous insofar prejudicial to the interest of Revenue. 3. The brief facts are that the assessee is an individual and deriving income from salary, House property, share of profit from partnership, capital gain and from other sources. The assessee during the year sold an agricultural property bearing survey number 131

VINEETSINGH GULABSINGH RORE,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, appeal filed by the assessee is dismissed

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

section 263 to us, appears to be a plausible explanation, and there is no doubt that in the consequent assessment, the assessee was assessed multiple times to its returned income, which forced him into action and he came to the consult another legal adviser on whose advise the present appeal was filed before us. The delay in filing of appeal

ARDOR OVERSEAS PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-1(1)(2),, AHMEDABAD

Appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumaray Sl.

Section 68 of the Act. ITA Nos. 2785 & 2812/Ahd/2017 5 Cross Appeals : Ardor Overseas Pvt Ltd VS. DCIT and ITA No.206Ahd/2018- Nikshal Properties Pvt Ltd. AY : 2014-15 However, noting that he had already affected the adjustment to the cost of land acquired by the assessee by reducing it by Rs.36 crores odd, he added the balance amount of Rs.8

NIKSHAL POPERTIES PVT. LTD,VADODARA vs. THE ITO, WARD-3(1)(1),, AHMEDABAD

Appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumaray Sl.

Section 68 of the Act. ITA Nos. 2785 & 2812/Ahd/2017 5 Cross Appeals : Ardor Overseas Pvt Ltd VS. DCIT and ITA No.206Ahd/2018- Nikshal Properties Pvt Ltd. AY : 2014-15 However, noting that he had already affected the adjustment to the cost of land acquired by the assessee by reducing it by Rs.36 crores odd, he added the balance amount of Rs.8

ITO, WARD-1(1)(3),, AHMEDABAD vs. M/S. ARDOR OVERSEAS PRIVATE LIMITED,, AHMEDABAD

Appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumaray Sl.

Section 68 of the Act. ITA Nos. 2785 & 2812/Ahd/2017 5 Cross Appeals : Ardor Overseas Pvt Ltd VS. DCIT and ITA No.206Ahd/2018- Nikshal Properties Pvt Ltd. AY : 2014-15 However, noting that he had already affected the adjustment to the cost of land acquired by the assessee by reducing it by Rs.36 crores odd, he added the balance amount of Rs.8

CADILA HEALTHCARE LTD.,AHMEDABAD vs. DCIT, CIRCLE-1(1)(2), AHMEDABAD

Appeal are dismissed as not pressed

property transferred or services provided in a comparable uncontrolled transaction, or a number of such transactions, is identified, and then such price is adjusted to account for differences, if any, between the international transaction and the comparable uncontrolled transactions or between the enterprises entering into such transactions, which could materially affect the price in the o pen market. Usually loan

NARAYANLAL BHANAJI PRAJAPATI,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-2(3), AHMEDABAD

Accordingly, the appeal filed by the assessee is dismissed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

house property, business income, capital gains and income from other sources. During the year, the assessee had also declared brokerage income of ₹3,00,000/- and commission income of ₹2,65,000/-. A search and seizure action under section 132 of the Income-tax Act, 1961 ("the Act") was conducted in the case of the Political Parties and Charitable Organisations

SMT. BHAVNABEN MAHESHBHAI PATEL,,AHMEDABAD vs. THE DY. CIT., CENTRAL CIRCLE-1(2),, AHMEDABAD

In the result the appeal of the assessee is party allowed for the statistical purposes

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

house property, share of profit from the firm, capital gain and income from other sources. There was a search u/s 132 of the Act carried out in the case of Savvy Group, a partnership firm dated 27.04.2011 and on subsequent dates including the assessee. The assessee along with other family members was a partnerin the firm. As a result

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

In the result the appeal of the assessee is party allowed for the statistical purposes

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

house property, share of profit from the firm, capital gain and income from other sources. There was a search u/s 132 of the Act carried out in the case of Savvy Group, a partnership firm dated 27.04.2011 and on subsequent dates including the assessee. The assessee along with other family members was a partnerin the firm. As a result

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

In the result the appeal of the assessee is party allowed for the statistical purposes

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

house property, share of profit from the firm, capital gain and income from other sources. There was a search u/s 132 of the Act carried out in the case of Savvy Group, a partnership firm dated 27.04.2011 and on subsequent dates including the assessee. The assessee along with other family members was a partnerin the firm. As a result

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

In the result the appeal of the assessee is party allowed for the statistical purposes

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

house property, share of profit from the firm, capital gain and income from other sources. There was a search u/s 132 of the Act carried out in the case of Savvy Group, a partnership firm dated 27.04.2011 and on subsequent dates including the assessee. The assessee along with other family members was a partnerin the firm. As a result

SMT. BHAVNABEN MAHESHBHAI PATEL,,AHMEDABAD vs. THE DY. CIT., CENTRAL CIRCLE-1(2),, AHMEDABAD

In the result the appeal of the assessee is party allowed for the statistical purposes

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

house property, share of profit from the firm, capital gain and income from other sources. There was a search u/s 132 of the Act carried out in the case of Savvy Group, a partnership firm dated 27.04.2011 and on subsequent dates including the assessee. The assessee along with other family members was a partnerin the firm. As a result

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

In the result the appeal of the assessee is party allowed for the statistical purposes

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

house property, share of profit from the firm, capital gain and income from other sources. There was a search u/s 132 of the Act carried out in the case of Savvy Group, a partnership firm dated 27.04.2011 and on subsequent dates including the assessee. The assessee along with other family members was a partnerin the firm. As a result

ATUL LIMITED,AHMEDABAD vs. THE ACIT.,RANGE-1,, AHMEDABAD

Appeal is dismissed

section 92CA(1) of the Act on account of determination of arm's length price of international transaction entered into by the assessee. 19. On appeal, the learned CIT(A) upheld the findings of the AO while relying upon his own decision for the AY 2003-04. 20. The assessee is now in appeal before us against the aforesaid findings

THE DY. CIT, ANAND CIRCLE,, ANAND vs. SHRI SAURABHKUMAR MUKUTLAL GUPTA,, ANAND

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2009-10. I.T.A No. 1589/Ahd/2017 A.Y. 2009-10 Page No 2 DCIT vs. Shri Saurabhkumar M. Gupta 2. The brief facts of the case is that the assessee is an individual deriving income from salary, business, house