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 153A of the Act is to be treated as return\nfiled under section 139(1) of the Act. The Ld.Counsel for the assessee\nhas borrowed this proposition to contend that accordingly fresh\nclaims can be made in returns filed u/s 153A of the Act. But, we find,\nthat these decisions have been rendered while addressing completely\ndifferent issue, relating

INFINITY BUILDCOM,AHMEDABAD vs. ITO WARD 3(3)(2), AHMEDABAD, VEJALPUR, AHMEDABNAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

u/s 69 of the Act. 4. The Ld. CIT(A) has erred in law as well as on fact by passing an ex parte order without providing sufficient opportunity of being heard to the assessee.” Infinity Buildcom vs. ITO Asst.Year –2012-13 - 2– 3. At the outset, we note that the present appeal is time barred by 60 days

SAKETKUMAR RUGNATH TANNA LEGAL HEIR OF LATE SMT. INDUMATIBEN RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

183 and these two deposits do not pertain account no.409. Hence entire cash deposited in bank account no 409 is considered in his hands as substantial addition I.T.A Nos. 977 & 978 /Ahd/2019 & Ors. A.Ys. 2007-08 & 2014-15 Page No 6 Saketkumar R Tanna vs. ITO & 2 Others and protective assessment in the hands of Smt. Indumatiben R. Tanna

SAKETKUMAR RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

183 and these two deposits do not pertain account no.409. Hence entire cash deposited in bank account no 409 is considered in his hands as substantial addition I.T.A Nos. 977 & 978 /Ahd/2019 & Ors. A.Ys. 2007-08 & 2014-15 Page No 6 Saketkumar R Tanna vs. ITO & 2 Others and protective assessment in the hands of Smt. Indumatiben R. Tanna

SAKETKUMAR RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

183 and these two deposits do not pertain account no.409. Hence entire cash deposited in bank account no 409 is considered in his hands as substantial addition I.T.A Nos. 977 & 978 /Ahd/2019 & Ors. A.Ys. 2007-08 & 2014-15 Page No 6 Saketkumar R Tanna vs. ITO & 2 Others and protective assessment in the hands of Smt. Indumatiben R. Tanna

THE ACIT, CENTRAL CIRCLE-2(2), AHMEDABAD vs. SMT. RITABEN SAKETKUMAR TANNA, AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

183 and these two deposits do not pertain account no.409. Hence entire cash deposited in bank account no 409 is considered in his hands as substantial addition I.T.A Nos. 977 & 978 /Ahd/2019 & Ors. A.Ys. 2007-08 & 2014-15 Page No 6 Saketkumar R Tanna vs. ITO & 2 Others and protective assessment in the hands of Smt. Indumatiben R. Tanna

THE ITO WARD-5(3)(1) (PREVIOUSLY THE ACIT, CENTRAL CIRCLE-2(2)), AHMEDABAD vs. SHRI SAKETKUMAR RUGNATH TANNA LEGAL HEIR OF LATE SMT. INDUMATIBEN RUGNATH TANNA, AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

183 and these two deposits do not pertain account no.409. Hence entire cash deposited in bank account no 409 is considered in his hands as substantial addition I.T.A Nos. 977 & 978 /Ahd/2019 & Ors. A.Ys. 2007-08 & 2014-15 Page No 6 Saketkumar R Tanna vs. ITO & 2 Others and protective assessment in the hands of Smt. Indumatiben R. Tanna

SMT. RITABEN SAKETKUMAR TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

183 and these two deposits do not pertain account no.409. Hence entire cash deposited in bank account no 409 is considered in his hands as substantial addition I.T.A Nos. 977 & 978 /Ahd/2019 & Ors. A.Ys. 2007-08 & 2014-15 Page No 6 Saketkumar R Tanna vs. ITO & 2 Others and protective assessment in the hands of Smt. Indumatiben R. Tanna

SHIVAM BUILDERS PRIVATE LIMITED,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), AHMEDABAD

In the result, appeal filed by the assessee is dismissed

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 317/Ahd/2022 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2015-16) िनधा"रण वष" Shivam Builders Private Deputy Commissioner Of बनाम/ बनाम बनाम बनाम Limited Income Tax Vs. 802, 8Th Floor, Rajvi Circle 4(1)(1), Ahmedabad Arcade, Nr. Gurukul Drive In Road, Memnagar, Ahmedabad, Gujarat 380052 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccs0296D (Appellant) .. (Respondent) Shri Hem Chhajed, A.R. अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri J L Bhatia, Sr. Dr Date Of Hearing 18/04/2024 09/05/2024 Date Of Pronouncement O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi, (In Short ‘The Cit(A)’) Dated 27.07.2022 For The Assessment Year 2015-16. 2. The Assessee Has Raised The Following Grounds In This Appeal:

183 ITR 1 (SC) iii. DCIT & Anr. vs. Proficient Commodities Pvt. Ltd. & Anr., [2020] 58 CCH 0291 (Kol. Trib.) iv. Royal Western India Turf Club Ltd. vs. ACIT, [2019] 73 ITR 0670 (Mum. Trib.) 5. On merits, the ld. AR submitted that the documents as required by the AO were submitted by the assessee but the evidences brought on record