SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

37. In the result Ground No. 1 of the assessee’s appeal is dismissed. 38. Ground No. 2 of the assessee’s appeal, which is to the effect that penalty order passed by Ld. CIT(A) is barred by limitation is being dismissed since assessee has himself has filed appeal against penalty order passed by Ld. AO after a substantial

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

37. In the result Ground No. 1 of the assessee’s appeal is dismissed. 38. Ground No. 2 of the assessee’s appeal, which is to the effect that penalty order passed by Ld. CIT(A) is barred by limitation is being dismissed since assessee has himself has filed appeal against penalty order passed by Ld. AO after a substantial

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

37. In the result Ground No. 1 of the assessee’s appeal is dismissed. 38. Ground No. 2 of the assessee’s appeal, which is to the effect that penalty order passed by Ld. CIT(A) is barred by limitation is being dismissed since assessee has himself has filed appeal against penalty order passed by Ld. AO after a substantial

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

37. In the result Ground No. 1 of the assessee’s appeal is dismissed. 38. Ground No. 2 of the assessee’s appeal, which is to the effect that penalty order passed by Ld. CIT(A) is barred by limitation is being dismissed since assessee has himself has filed appeal against penalty order passed by Ld. AO after a substantial

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

37. In the result Ground No. 1 of the assessee’s appeal is dismissed. 38. Ground No. 2 of the assessee’s appeal, which is to the effect that penalty order passed by Ld. CIT(A) is barred by limitation is being dismissed since assessee has himself has filed appeal against penalty order passed by Ld. AO after a substantial

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

penalty u/s 271(1)(c) of the Act. 30. In the result, all grounds of the assessee’s appeal are allowed for assessment year 2009-10. 31. So far as the Cross objection filed by the Department is concerned, since the facts for assessment year 2009-10 are similar to that of assessment year 2007-08, the CO filed

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

penalty u/s 271(1)(c) of the Act. 30. In the result, all grounds of the assessee’s appeal are allowed for assessment year 2009-10. 31. So far as the Cross objection filed by the Department is concerned, since the facts for assessment year 2009-10 are similar to that of assessment year 2007-08, the CO filed

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

penalty u/s 271(1)(c) of the Act. 30. In the result, all grounds of the assessee’s appeal are allowed for assessment year 2009-10. 31. So far as the Cross objection filed by the Department is concerned, since the facts for assessment year 2009-10 are similar to that of assessment year 2007-08, the CO filed

SHELL GLOBAL SOLUTIONS INTERNATIONAL B.V,,AHMEDABAD vs. THE DCIT, INTL. TAXN.-1,, AHMEDABAD

The appeal of the assessee is allowed and CO filed by the Department is being dismissed for assessment year 2010-11

penalty u/s 271(1)(c) of the Act. 30. In the result, all grounds of the assessee’s appeal are allowed for assessment year 2009-10. 31. So far as the Cross objection filed by the Department is concerned, since the facts for assessment year 2009-10 are similar to that of assessment year 2007-08, the CO filed

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.

u/s 148 of the Act and finally levied penalty of Rs. 12,42,609/- being 100% of the amount tax sought to be evaded. 34.1 On appeal, the learned CIT(A) also confirmed the penalty levied by the AO under the provisions of section 271(1)(c) of the Act. 34.2 Being aggrieved by the order of the learned

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.

u/s 148 of the Act and finally levied penalty of Rs. 12,42,609/- being 100% of the amount tax sought to be evaded. 34.1 On appeal, the learned CIT(A) also confirmed the penalty levied by the AO under the provisions of section 271(1)(c) of the Act. 34.2 Being aggrieved by the order of the learned

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.

u/s 148 of the Act and finally levied penalty of Rs. 12,42,609/- being 100% of the amount tax sought to be evaded. 34.1 On appeal, the learned CIT(A) also confirmed the penalty levied by the AO under the provisions of section 271(1)(c) of the Act. 34.2 Being aggrieved by the order of the learned

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 of the Act, notice under Section 153 A(1) will have to be mandatorily issued

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 of the Act, notice under Section 153 A(1) will have to be mandatorily issued

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 of the Act, notice under Section 153 A(1) will have to be mandatorily issued

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 of the Act, notice under Section 153 A(1) will have to be mandatorily issued

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 of the Act, notice under Section 153 A(1) will have to be mandatorily issued

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 of the Act, notice under Section 153 A(1) will have to be mandatorily issued

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 of the Act, notice under Section 153 A(1) will have to be mandatorily issued