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 1

JMC-MSKE(JV),,AHMEDABAD vs. INCOME TAX OFFICER, WARD-5(2)(3),, AHMEDABAD

In the result, appeal filed by the assessee in ITA no

Bench: Us & That These Four

property of the public. The assessee was to maintain at its own cost sufficient experienced supervisory staff required for the work and arrangement of their housing. The assessee was to have the field laboratory for the purpose of testing materials. The assessee has to arrange electric power and water supply. The assessee was also under the obligation to provide traffic

BGSCTPL- MSKEL CONSORTIUM,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-10(1),, AHMEDABAD

In the result, appeal filed by the assessee in ITA no

Bench: Us & That These Four

property of the public. The assessee was to maintain at its own cost sufficient experienced supervisory staff required for the work and arrangement of their housing. The assessee was to have the field laboratory for the purpose of testing materials. The assessee has to arrange electric power and water supply. The assessee was also under the obligation to provide traffic

BGSCTPL- MSKEL (JV),AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(2)(1),, AHMEDABAD

In the result, appeal filed by the assessee in ITA no

Bench: Us & That These Four

property of the public. The assessee was to maintain at its own cost sufficient experienced supervisory staff required for the work and arrangement of their housing. The assessee was to have the field laboratory for the purpose of testing materials. The assessee has to arrange electric power and water supply. The assessee was also under the obligation to provide traffic

JMC-MSKE(JV),,AHMEDABAD vs. INCOME TAX OFFICER, WARD-5(2)(3),, AHMEDABAD

In the result, appeal filed by the assessee in ITA no

Bench: Us & That These Four

property of the public. The assessee was to maintain at its own cost sufficient experienced supervisory staff required for the work and arrangement of their housing. The assessee was to have the field laboratory for the purpose of testing materials. The assessee has to arrange electric power and water supply. The assessee was also under the obligation to provide traffic

VINIT BIPINCHANDRA SHAH,AHMEDABAD vs. THE ITO, WARD-1(1)(3) (PREVIOUSLY WARD-5(2)(4)), AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2015-16

131/- on sale of one flat, one godown & a gold-bar. The assessee had also claimed deduction under Section 54F of the Act in respect of purchase of new residential property at “Noble Antrix”. The Assessing Officer found that the assessee had disclosed two house properties under the head “income from house property”. Apart from these two houses, the property

THE UNITED BUILDERS CORPORATION ,,AHMEDABAD vs. DY.CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

The appeal of the assessee is allowed for statistical\npurposes

1) of section 153A]”\n17.3 Therefore w.e.f 01-10-2014, the AO for assuming jurisdiction\nu/s 153C of the Act, had to be handed over material pertaining to\nthe assessee found during search on another person by the AO of\nthe searched assessee and additionally he needed to be satisfied that\nthe material impacted the determination of income

THE MODERN CONSTRUCTION CO. PVT. LTD.,AHMEDABAD vs. ITO, WARD-2(1)(4), AHMEDABAD

The appeal of the assessee is allowed for statistical\npurposes

1) of section 153A]”\n17.3 Therefore w.e.f 01-10-2014, the AO for assuming jurisdiction\nu/s 153C of the Act, had to be handed over material pertaining to\nthe assessee found during search on another person by the AO of\nthe searched assessee and additionally he needed to be satisfied that\nthe material impacted the determination of income

SHALIGRAM INFRA PROJECTS LLP ( LTD. LIABILITY PARTNERSHIP),AHMEDABAD vs. THE JCIT (OSD), CENTRAL CIRCLE-2(2), AHMEDABAD

Appeals are partly allowed

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.

Property being Land and building in AY-2015-16 and 2016-17. Year wise detailed breakup of payment/ investment and The DCIT, Cent.Cir.Vs.Shaligram Infra Projects LLP (6 Appeals) 4 reference of seized incriminating material, on the basis of which the Special Auditor calculated such out of books investment to the extent of Rs.60,85,42,590/- the on-money payment

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

Appeals are partly allowed

Housing Society Ltd. Shri Ashwin B Dudhat\nshows that he, along with his two brothers, who were members of the said\nsociety having rights over Bunglow/plot Nos.13,16 and 27 (vacant plot),\nreceived on-money payment from the assessee in consideration to their\nrelinquishment of rights on the said plots/bungalows admeasuring total of\n893 sq yard [Bungalow

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.

131(1) of the Act to the Directors of M/s. Nikshal Properties Pvt. Ltd., i.e. Shri Neeraj Sharad Chandra Merchant and Shri Dharmesh Ishvarbhai Patni. Their statements recorded were made part of the assessment order as Annexure A1 and A2, but what the two Directors stated finds no mention in the assessment order. The same, we find, was noted

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.

131(1) of the Act to the Directors of M/s. Nikshal Properties Pvt. Ltd., i.e. Shri Neeraj Sharad Chandra Merchant and Shri Dharmesh Ishvarbhai Patni. Their statements recorded were made part of the assessment order as Annexure A1 and A2, but what the two Directors stated finds no mention in the assessment order. The same, we find, was noted

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.

131(1) of the Act to the Directors of M/s. Nikshal Properties Pvt. Ltd., i.e. Shri Neeraj Sharad Chandra Merchant and Shri Dharmesh Ishvarbhai Patni. Their statements recorded were made part of the assessment order as Annexure A1 and A2, but what the two Directors stated finds no mention in the assessment order. The same, we find, was noted

JADE GRANITES INDUSTRIES,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(1)(1),, AHMEDABAD

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

Bench: The Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Which Has Arisen From The Appellate Order Dated 23-11-2023 In Din & Order No. Itba/Nfac/S/250/2023-24/1058173176(1)

house property, and remuneration, interest and share profit from partnership firm. Therefore, there is no source of income where cash was generated and deposited in bank account and issued cheques out of these funds. Shri Sanjaykumar not submitted his cash book also failed to explain source of cash deposit in bank account. Shri Harpalsinh Yadav failed to submit written document

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)

1. ITA, Ahmedabad in case of Ravi Dipakbhal Shah vis Pr. CIT -6 in ITA No.160/Ad/2020 ITA No.868/Ahd/2023 [Vineetsingh Gulabsingh Rore vs. PCIT] A.Y. 2017-18 - 6 – 2. ITAT Mumbai in case of Ashok Kumar Shivpuri Vs CIT 22 in ITA No. 631/Mum/25/14 3. ITAT Hyderabad in case of Mr. Garadi Rambabu Khammam Vs ITO, Ward-2 Khammam

YOGESH HIMATLAL THAKKER,NAVRANGPURA,AHMEDABAD vs. INCOME TAX OFFICERWARD 4(1)(1), AHMEDABAD, AMBAWADI, AHMEDABAD,

In the result, the order of the Ld

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

House, Stadium Ward-4(1)(1), Six Roads, Navrangpura, Ahmedabad Ahmedabad-380009 [PAN : AAVPT 0060 C] (Appellant) .. (Respondent) Appellant by : Shri Mehul Thakker, CA Respondent by: Shri Yogesh Mishra, Sr DR Date of Hearing 07.01.2025 Date of Pronouncement 11.02.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT : This appeal has been filed by the Assessee against

MODERN CONSTRUCTION CO. PVT. LTD.,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

The appeal of the assessee is allowed for statistical\npurposes

1)(c) of the Act.\n7. Further, the assessee has filed an application raising\nadditional grounds, vide application dated 19.9.2016, which are as\nunder:\n“The appellant, through oversight, could not raise in the original\nappeal memo, the following legal ground of appeal and therefore,\nappellant now craves leave to raise this additional ground of appeal\nbefore this

SAFAL ENGINEERS AND REALTIES LLP,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(4), AHMEDABAD

In the result, the appeal of the assessee is partly allowed while the appeal\nof the Revenue is dismissed

house of the project Seventy has not been denied.Shri\nDaksh from whose mobile the chat datawas recovered, was not a third party but\nan employee of the accounts department of B-Safal corporate office, who was\nfully aware about the ongoing market rate of the property. It is true that the rate\nof Rs.12,500/-as quoted in the WhatsApp

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), AHMEDABAD, AHMEDABAD vs. SAFAL ENGINEERS AND REALTIES LLP, AHMEDABAD

In the result, the appeal of the assessee is partly allowed while the appeal\nof the Revenue is dismissed

house of the project Seventy has not been denied.Shri Daksh from whose mobile the chat datawas recovered, was not a third party but an employee of the accounts department of B-Safal corporate office, who was fully aware about the ongoing market rate of the property. It is true that the rate of Rs.12,500/-as quoted in the WhatsApp