M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

House of Vasibhai Vasrambhai Desai, at village Khadeda, Rabari Vas, Dist. Patan. Sanjeet Motors 6, Saarthi Bungalows Finance P.Ltd. Prernatirth Derasar Road Satellite, Ahmedabad. 17/B/1, Devendra Society Naranpura Ahmedabad. B/6, Pallavi Apartment Opp: Municipal Market C.G.Road Ahmedabad. 3. In order to give logical end to the search, the ld.AO had issued notice under section 153A, 153C

SHRI DEEPAK BUDHARMAL VASWANI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

House of Vasibhai Vasrambhai Desai, at village Khadeda, Rabari Vas, Dist. Patan. Sanjeet Motors 6, Saarthi Bungalows Finance P.Ltd. Prernatirth Derasar Road Satellite, Ahmedabad. 17/B/1, Devendra Society Naranpura Ahmedabad. B/6, Pallavi Apartment Opp: Municipal Market C.G.Road Ahmedabad. 3. In order to give logical end to the search, the ld.AO had issued notice under section 153A, 153C

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI RAJESH SUNDERDAS VASWANI, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

House of Vasibhai Vasrambhai Desai, at village Khadeda, Rabari Vas, Dist. Patan. Sanjeet Motors 6, Saarthi Bungalows Finance P.Ltd. Prernatirth Derasar Road Satellite, Ahmedabad. 17/B/1, Devendra Society Naranpura Ahmedabad. B/6, Pallavi Apartment Opp: Municipal Market C.G.Road Ahmedabad. 3. In order to give logical end to the search, the ld.AO had issued notice under section 153A, 153C

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

House of Vasibhai Vasrambhai Desai, at village Khadeda, Rabari Vas, Dist. Patan. Sanjeet Motors 6, Saarthi Bungalows Finance P.Ltd. Prernatirth Derasar Road Satellite, Ahmedabad. 17/B/1, Devendra Society Naranpura Ahmedabad. B/6, Pallavi Apartment Opp: Municipal Market C.G.Road Ahmedabad. 3. In order to give logical end to the search, the ld.AO had issued notice under section 153A, 153C

SHRI ASHOK SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

House of Vasibhai Vasrambhai Desai, at village Khadeda, Rabari Vas, Dist. Patan. Sanjeet Motors 6, Saarthi Bungalows Finance P.Ltd. Prernatirth Derasar Road Satellite, Ahmedabad. 17/B/1, Devendra Society Naranpura Ahmedabad. B/6, Pallavi Apartment Opp: Municipal Market C.G.Road Ahmedabad. 3. In order to give logical end to the search, the ld.AO had issued notice under section 153A, 153C

DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD vs. SHRI DEEPAK KUMAR VASWANI,, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

House of Vasibhai Vasrambhai Desai, at village Khadeda, Rabari Vas, Dist. Patan. Sanjeet Motors 6, Saarthi Bungalows Finance P.Ltd. Prernatirth Derasar Road Satellite, Ahmedabad. 17/B/1, Devendra Society Naranpura Ahmedabad. B/6, Pallavi Apartment Opp: Municipal Market C.G.Road Ahmedabad. 3. In order to give logical end to the search, the ld.AO had issued notice under section 153A, 153C

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI ASHOK SUNDERDAS VASWANI, AHMEDABAD

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

House of Vasibhai Vasrambhai Desai, at village Khadeda, Rabari Vas, Dist. Patan. Sanjeet Motors 6, Saarthi Bungalows Finance P.Ltd. Prernatirth Derasar Road Satellite, Ahmedabad. 17/B/1, Devendra Society Naranpura Ahmedabad. B/6, Pallavi Apartment Opp: Municipal Market C.G.Road Ahmedabad. 3. In order to give logical end to the search, the ld.AO had issued notice under section 153A, 153C

SMT. VANITA VASWANI,AHMEDABAD vs. THE PR. CIT (CENTRAL), AHMEDABAD

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedassessment Years : 2010-11 Smt. Vanita Vaswani, The Pcit (Central), 2, Samprat Co-Op. Housing Vs Ahmedabad Society Limited, Opp. Rivera, 11, Prahladnagar, Ahmedabad - 380015 Pan : Aakpv 7868 D अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "त् "त् यथ" "त् "त् यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Tushar Hemani, Sr. Advocate Shri Parimalsinh B Parmar, Ar & Shri Vijay Govani, Ar Revenue By : Shri Virendra Ojha, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 28/07/2021 घोषणा क" तारीख /Date Of Pronouncement: 17/09/2021 आदेश/O R D E R आदेश आदेश आदेश Per Rajpal Yadav: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Principal Commissioner Of Income Tax (Central), Ahmedabad Dated 28.03.2021, Passed Under Section 263 Of The Income Tax Act, 1961 (In Short “The Act”), For Assessment Year 2010-2011. The Assessee Has Taken 7 Grounds Of Appeal Which Read As Under:- “1. The Ld. Pcit (Central), Ahmedabad ("The Pcit") Has Erred On Facts & In Law In Invoking Jurisdiction U/S 263 Of The Income Tax Act, 1961 ("The Act") & Has Further Erred In Directing The Ld. Ao To Pass Fresh Assessment Order Incorporating The Market Value Of The Property As Per Section 50C Of The Act. 2. The Ld. Pcit Has Erred On Facts & In Law In Passing Order U/S 263 Of The Income Tax Act, 1961 In The Case Of The Appellant In Failing To Take Smt. Vanita Vaswani Vs. Pr. Cit Ay : 2010-2011 2

Housing Vs Ahmedabad Society Limited, Opp. Rivera, 11, Prahladnagar, Ahmedabad - 380015 PAN : AAKPV 7868 D अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "त् "त् यथ" "त् "त् यथ" यथ"/ (Respondent) यथ" Assessee by : Shri Tushar Hemani, Sr. Advocate Shri Parimalsinh B Parmar, AR & Shri Vijay Govani, AR Revenue by : Shri Virendra Ojha, CIT-DR सुनवाई क" तारीख/Date of Hearing : 28/07/2021 घोषणा

ROBIN RAMAVTAR GOENKA,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result, the appeal filed by the Revenue IT[SS]A Nos

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

House, B/h. Rajpath Club, Bodakdev, Ahmedabad, Gujarat 380054 (Appellant) PAN: ANDPG9739Q (Respondent) Assessee Represented: Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, A.R. Revenue Represented: Shri Durga Dutt, CIT-DR & Shri B.P. Srivastava, Sr. D.R. Date of hearing : 03-04-2025 Date of pronouncement : 30-05-2025 आदेश/ORDER PER BENCH:- These appeals are filed by the Assessee

ANKUR CHANDRAKANT PATEL,MEHSANA vs. THE INCOME TAX OFFICER, WARD-1, MEHSANA

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

house property, proprietary business in the name of M/s. Tractor Trading Co. and other sources. For the year under consideration, the Assessee has filed his original return of income on 29.10.2019 showing total income of Rs.11,77,940/-. Subsequently, the case of the Assessee was reopened u/s. 147 of the Act as per notice u/s. 148 dated 29.03.2023. The Assessing

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

132A of the Act. The object of Section 153A is to bring under tax the undisclosed income which is found during the course of search or pursuant to search or requisition. Therefore, only in a case where the undisclosed income is found on the basis of incriminating material, the AO would assume the jurisdiction to assess or reassess the total

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

132A of the Act. The object of Section 153A is to bring under tax the undisclosed income which is found during the course of search or pursuant to search or requisition. Therefore, only in a case where the undisclosed income is found on the basis of incriminating material, the AO would assume the jurisdiction to assess or reassess the total

DHARMENBHAI MAHENDRABHAI SUTARIA,HUF,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), , AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

132A of the Act. The object of Section 153A is to bring under tax the undisclosed income which is found during the course of search or pursuant to search or requisition. Therefore, only in a case where the undisclosed income is found on the basis of incriminating material, the AO would assume the jurisdiction to assess or reassess the total